Illinois CPA CPE Requirements (2026): 120 Hours Every 3 Years

Requirements Overview

Illinois requires 120 hours of continuing professional education per three-year renewal cycle, which runs from October 1 through September 30. The renewal date is September 30 on a fixed triennial schedule, not tied to a birth month. Every cycle must include 4 hours of professional ethics and 1 hour of sexual harassment prevention training.

The sexual harassment prevention requirement applies to all Illinois licensees, including out-of-state CPAs using reciprocity. Self-study is capped at 80 hours total, with non-interactive self-study limited to 60 hours and earning only half credit. Personal development courses are limited to 24 hours per cycle.

New CPAs are exempt from CPE for their first renewal period after initial licensure. Out-of-state licensees who comply with their home state's CPE are considered compliant in Illinois, with the exception of the 1-hour sexual harassment prevention training, which is always required.

Mandatory Topics

Renewal Pathways

Exemptions

• ✓
  First Renewal Exemption — CPAs are exempt from CPE requirements for their first license renewal after initial issuance. The exemption period runs from license issuance to the next IDFPR three-year cycle renewal date.

  Exemption only applies to the first renewal period
• ✓
  Non-Resident Reciprocity — Licensees with an Address of Record outside Illinois are considered compliant with Illinois CPE requirements if compliant with their home state's CPE requirements.

  1-hour sexual harassment prevention training is still required regardless of home state compliance

How You Can Complete Your CE

Illinois CPE Rules & Limits

Details specific to Illinois that generic CE guides tend to miss:

• Carry-over — CPE hours earned in excess of the 120-hour requirement during any three-year renewal period are not eligible for credit in a subsequent renewal cycle.
• Non-verifiable CPE allowed up to 60 hours (includes committee/technical meetings capped at 10 hours).
• Personal development courses limited to 24 hours.
• Authorship/published materials limited to 30 hours.
• Self-study total capped at 80 hours; non-interactive self-study capped at 60 hours.
• Non-interactive self-study earns 0.5 hour credit per full hour.
• Instruction credit equals presentation plus preparation (preparation capped at 2x presentation time).
• Partial credit: half-credit accepted after the first hour.
• Academic credit: 1 semester hour = 15 CPE; 1 quarter hour = 10 CPE; 1 audit credit = 1 CPE.
• CPE records must be retained for a minimum of 6 years.
• Renewal date is September 30 on a fixed triennial cycle (not based on birth month).

Provider Requirements

Automatic approval: AICPA, Illinois CPA Society/Foundation (ICPAS/F), accredited Illinois universities authorized to award accounting degrees, NASBA Registry members, and QAS Program participants. All other sponsors must register with the Board.

Tips for Illinois CPAs

• The 1-hour sexual harassment prevention training is required even if you are an out-of-state CPA using reciprocity — no exemptions exist for this mandate.
• Non-interactive self-study earns only 0.5 hours of credit per full hour. Factor this into your planning if relying heavily on self-study.
• Excess hours do not carry over between triennial cycles. Finish your 120 hours within the October 1 – September 30 window.
• Keep CPE records for at least 6 years — longer than most states require.

Sources

CPA Requirements in Nearby States

Other Professions in Illinois

All CPA CPE Requirements by State

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