Illinois CPA CPE Requirements for License Renewal: What You Need to Know

Illinois CPAs renewing an active license must complete continuing professional education (CPE) that meets the requirements of the Illinois Department of Financial and Professional Regulation (IDFPR). Continuing education is a required component of maintaining an active CPA license in Illinois and is intended to ensure licensees remain current with professional standards, technical competence, and ethical responsibilities.

Illinois’s CPE requirements are structured around a three-year or triennial reporting cycle, with annual minimums and specific subject-matter requirements that can differ from those in other states.

This page provides general educational information to help CPAs understand how Illinois determines CPA CPE requirements for license renewal, including how self-study and audio-based education may fit within the state’s regulatory framework.

Illinois CPA CPE Requirements at a Glance

All Illinois CPAs renewing an active license must complete the full 120 hour requirement during each three-year reporting cycle, or renewal period subject to specific subject-matter requirements.

The chart below summarizes the core CPE requirements every Illinois CPA should know:

License Renewal Date & CPE Reporting Period

Illinois uses a fixed three-year CPE reporting cycle rather than a birth-month system.

• CPAs must complete all required CPE credit hours within the applicable three-year period‍
• License renewal is completed through the IDFPR online system

Illinois CPA Continuing Education Requirements for License Renewal

To renew an active CPA license in Illinois, licensees are generally required to complete the following during each three-year reporting cycle:

• Required 120 total hours of CPE
• Required ethics hours
• Required sexual harassment prevention training
• Required implicit bias training
  

Subject-Matter CPE Requirements

Illinois’s CPE framework includes subject-matter requirements designed to support professional competence and ethical practice.

Ethics Education

Illinois requires CPAs to complete ethics CPE as part of the renewal process. Ethics courses typically address the AICPA code of professional conduct, professional ethics, ethical decision-making, and responsibilities to clients, employers, and the public.

The hours of ethics CPE completed apply within the broader 120-hour total and are subject to IDFPR rules regarding content and timing.

Sexual Harassment Prevention Training

Illinois requires licensed professionals, including CPAs, to complete sexual harassment prevention training. This training is separate from general ethics education and must meet specific content requirements established by state rule.

Licensees should confirm whether completed training satisfies this requirement and whether it may also count toward overall CPE hour totals.

Implicit Bias Training

Illinois also requires implicit bias training as part of professional licensure renewal. This requirement is distinct from general ethics education and focuses on awareness of implicit bias in professional settings.

As with other subject-matter requirements, licensees are responsible for confirming applicability and compliance based on current IDFPR guidance.

Personal Development Cap

Personal development credits are limited to 24 hours.

First Renewal / New Licensees

For newly licensed CPAs or those returning to active status, CPE requirements may be prorated based on the timing of licensure within the three-year cycle.

Because individual circumstances vary, new licensees should confirm their initial CPE obligations directly with IDFPR to ensure accurate compliance.

Illinois CPA CPE Courses: What to Know

Illinois permits continuing education to be completed in multiple formats, provided the education meets IDFPR standards for content, delivery, participation, and documentation. Illinois CPAs should also be aware of the distinction between verifiable and non-verifiable activities, particularly in the context of documentation and audit requirements.

Verifiable CPE Learning Activities

Verifiable activities refers to structured learning that provides objective documentation of completion. Verifiable activities typically include a certificate or record that can be retained in the event of an audit.

Non-Verifiable CPE Learning Activities

Non-verifiable activities include learning hat may contribute to competence but do not include third-party documentation.

Self-Study CPE

Many Illinois CPAs complete qualifying CPE through self-study formats, including on-demand and audio-based education.

Audio-Based Self-Study and LumiQ

LumiQ provides CPE through audio-based self-study courses designed to support CPAs with flexible, on-demand learning.

While LumiQ is often described as a “CPE podcast,” its episodes are structured educational programs intended to qualify as formal self-study continuing education when offered through a qualifying provider and completed in accordance with applicable requirements.

LumiQ does not determine a licensee’s individual Illinois CPA CPE requirements and does not provide legal, regulatory, or compliance advice. CPAs remain responsible for:

• Determining which CPE requirements apply to their license status
  
• Confirming that completed courses qualify as acceptable CPE under Illinois rules
  
• Ensuring applicable subject-matter requirements are satisfied
  
• Maintaining documentation in the event of an IDFPR audit

CPE Providers and Illinois CPA Compliance

Illinois accepts CPE from providers that meet IDFPR requirements, including:

• NASBA Quality Assurance Service (QAS) sponsors for qualifying self-study programs
  
• Other providers whose courses meet Illinois standards for subject matter and documentation
  

Licensees should verify provider eligibility before enrolling in courses.

License Renewal, Audits, and Enforcement

Licensees must retain documentation supporting completed CPE hours in case of audit. Failure to comply with CPE or renewal requirements may result in license delinquency, penalties, or disciplinary action.

IDFPR is the sole authority on CPA license renewal and CPE compliance in Illinois.