What is Illinois's self-study CPE cap?

Illinois has a tiered self-study cap: (1) Total self-study (interactive + non-interactive combined) is capped at 80 hours per triennial cycle; (2) Non-interactive self-study alone is capped at 60 hours per cycle. This means you can complete up to 80 hours of self-study total, but no more than 60 of those hours can be non-interactive (pre-recorded, no real-time instructor). The remaining 40+ hours of the 120-hour total must come from live instruction, group programs, or other qualifying formats. Interactive self-study (with real-time assessment or live component) is treated more favorably than non-interactive self-study.

Can Illinois CPAs carry over excess CPE hours?

No. Illinois eliminated carryover of excess CPE hours effective January 2020. Hours completed beyond 120 in one triennial cycle cannot be applied to the next cycle. Ethics hours and sexual harassment prevention training completed in one cycle do not carry forward. All 120 CPE hours (plus the 1-hour harassment training) must be earned within the active triennial cycle (October 1, 2024 – September 30, 2027 for the current period).

What is Illinois's triennial CPE period?

Illinois uses a fixed three-year cycle running October 1 to September 30. The current cycle: October 1, 2024 – September 30, 2027 (deadline: September 30, 2027). Previous cycle: October 1, 2021 – September 30, 2024 (deadline: September 30, 2024). Next cycle: October 1, 2027 – September 30, 2030 (deadline: September 30, 2030). Illinois has no annual CPE minimum — all 120 hours may technically be completed in a single year of the three-year period, though distributing hours evenly is strongly recommended.

How long must Illinois CPAs retain CPE records?

Illinois CPAs must retain CPE documentation for 6 years from the date of completion. For the current cycle (ending September 30, 2027), retain all records until at least September 30, 2033. Required documentation for each course: course title, sponsoring organization, delivery format, CPE credit hours earned, and completion date. Certificates of attendance or completion must be available upon audit request — submit records only if selected for audit.

Is there a personal development cap for Illinois CPA CPE?

Yes. Illinois caps personal development / non-technical CPE at 24 hours per triennial cycle. Courses that fall under personal development include communication skills, business writing, time management, and similar non-technical subjects. Technical CPE (accounting, auditing, tax, financial planning, management of an accounting practice) has no separate subject-matter caps beyond the self-study limits. Instruction and teaching credit is capped at 60 hours per cycle. Authorship credit (published works) is capped at 30 hours per cycle.

What CPE providers does Illinois accept?

Illinois accepts CPE from: NASBA National Registry of CPE Sponsors, AICPA programs, Illinois CPA Society (ICPAS) and Illinois CPA Foundation programs, accredited colleges and universities, and IDFPR-licensed CPE sponsors. The NASBA Quality Assurance Service also satisfies the requirement. Verify providers at nasbaregistry.org before enrolling. University credit converts at 1 semester hour = 15 CPE hours; 1 quarter hour = 10 CPE hours.

How does Illinois compare to Indiana, Wisconsin, and Missouri for CPA CPE?

Illinois (120hrs triennial, Sep 30 deadline, no A&A req, 80hr self-study cap, no annual min) differs from Midwest neighbors: Indiana (120hrs triennial, Dec 31 2026, 12hr A&A, 4hr ethics, 50% self-study cap, 20hr/yr min); Wisconsin (80hrs biennial, Dec 31, 40hr/yr min, 3hr ethics); Missouri (120hrs triennial, Dec 31 annual rolling, 40hr/yr min, 3hr ethics). Illinois's most unique aspects: September 30 deadline (not December 31), no A&A minimum, and the explicit sexual harassment prevention training requirement separate from regular CPE.

What is IDFPR and where can Illinois CPAs verify CPE requirements?

IDFPR — the Illinois Department of Financial and Professional Regulation — is the regulatory authority for CPA licenses in Illinois. IDFPR administers license renewal, CPE audits, and disciplinary actions. Verify current requirements at idfpr.illinois.gov/profs/pa.html. The Illinois CPA Society (ICPAS) at icpas.org is also an authoritative resource for CPE requirements, approved courses, and regulatory updates. Contact IDFPR at 1-800-560-6420 for compliance questions.

Are new Illinois CPA licensees exempt from the full CPE requirement?

Yes. Illinois CPAs are exempt from the 120-hour CPE requirement for their first license renewal period after initial licensure. This first-time renewal exemption gives new licensees time to accumulate CPE before the full triennial requirement kicks in. The sexual harassment prevention training (1 hour) and ethics CPE requirements should still be confirmed for new licensees — consult IDFPR for specifics based on your licensure date.

Illinois CPA CPE Requirements — September 30 Triennial Deadline

Q: How many CPE hours do Illinois CPAs need?

Illinois CPAs must complete 120 hours of continuing professional education (CPE) per triennial (3-year) cycle. The current cycle runs October 1, 2024 through September 30, 2027 — all 120 hours must be completed by September 30, 2027. Illinois has no annual minimum, so hours may be distributed freely across the three years. Ethics requirements are separate from the 120-hour total: 4 hours of professional ethics CPE must be included within the 120 hours, and 1 hour of sexual harassment prevention training is additionally required by Illinois law.

Q: What is the CPE deadline for Illinois CPAs?

Illinois CPA licenses expire and CPE is due September 30, triennially. The next deadline is September 30, 2027 for the current cycle (October 1, 2024 – September 30, 2027). The previous cycle ended September 30, 2024. Note that Illinois uses a September 30 fiscal-year end — unlike most states that use a December 31 or June 30 deadline. This is a common source of confusion for CPAs who relocate to or from Illinois.

Q: Does Illinois require ethics CPE?

Yes. Illinois requires two separate ethics-related training components: (1) 4 hours of professional ethics CPE included within the 120-hour triennial total — must cover the Code of Professional Conduct, not generic soft-skills content; (2) 1 hour of sexual harassment prevention training per triennial cycle, mandated under Illinois Administrative Rules (68 Ill. Adm. Code 1130.400, effective January 1, 2020) — this 1 hour is separate from and in addition to the 120-hour CPE total. The sexual harassment prevention training must be completed by all licensees regardless of employer or practice type.

Q: Does Illinois require A&A CPE for attest CPAs?

No. Illinois does not impose a minimum number of accounting and auditing (A&A) CPE hours for attest CPAs. This is a meaningful differentiator from neighboring states: Indiana requires 12 hours A&A per triennial, and Pennsylvania requires 24 hours A&A per biennial for attest practitioners. Illinois attest CPAs must still reach 120 total CPE hours and meet all subject-matter caps, but there is no carved-out A&A floor. CPAs performing audits or reviews should nonetheless maintain A&A competency through voluntary coursework.

Core CPE Requirements

The Illinois Department of Financial and Professional Regulation (IDFPR) requires all active Illinois CPA licensees to complete 120 hours of continuing professional education (CPE) per triennial (3-year) cycle. The current cycle runs October 1, 2024 through September 30, 2027.

Illinois deadline is September 30 — not December 31. This is a common source of confusion for CPAs from or practicing in neighboring states. Illinois licenses expire September 30, triennially. CPAs relocating to Illinois from a December 31 state must adjust their CPE calendar accordingly.

      2024–2027 triennial cycle at a glance:
      120 hours total — October 1, 2024 through September 30, 2027
No annual minimum — hours may be distributed freely across the three years
4 hours professional ethics — included within the 120-hour total; must cover Code of Professional Conduct
1 hour sexual harassment prevention — separate from and in addition to the 120-hour total
No A&A subject-matter minimum — Illinois imposes no dedicated accounting and auditing hours for attest CPAs
Self-study: 80-hour total cap, 60-hour non-interactive sub-cap
Personal development: 24-hour cap per cycle
No carryover — excess hours from prior cycle cannot be applied
Record retention: 6 years — from completion date

    

Illinois's triennial structure gives CPAs a generous 3-year window with no annual minimum — but the September 30 end-date means the clock stops earlier than most CPAs expect. At a pace of 40 hours per year, you complete the triennial total with a full year of buffer before the September 30, 2027 deadline.

Triennial Period: October 1, 2024 – September 30, 2027

Illinois uses a fixed triennial cycle running October 1 to September 30. Cycle dates:

Current cycle: October 1, 2024 – September 30, 2027 (deadline: September 30, 2027)
Previous cycle: October 1, 2021 – September 30, 2024 (deadline was September 30, 2024)
Next cycle: October 1, 2027 – September 30, 2030 (deadline: September 30, 2030)

      Illinois is the 4th-largest CPA state by licensee count — approximately 25,000 licensed CPAs, with 15,000–18,000 concentrated in the Chicago metropolitan area (Chicago, Naperville, Elgin, Aurora, and surrounding suburbs). If you hold dual licenses in Illinois + Indiana, Illinois + Wisconsin, or Illinois + Missouri, see the multi-state section below.
    

Unlike most states, the license renewal filing and CPE completion deadlines in Illinois coincide at September 30. There is no separate window to file renewal after completing CPE — the license expires on the triennial date and must be renewed before that date.

Ethics CPE: 4 Hours of Professional Conduct

Illinois requires 4 hours of professional ethics CPE per triennial cycle, included within the 120-hour total. Illinois ethics requirements are notably simpler than some neighboring states:

No Illinois-specific state law content required — unlike Pennsylvania (which requires 2 hours of PA-specific law), Illinois ethics hours may cover the general AICPA Code of Professional Conduct or equivalent professional standards
Ethics courses must focus on professional conduct, independence, integrity, objectivity — not general leadership or business skills
NASBA-approved ethics courses and ICPAS ethics programs are the most common sources
The 4 hours are counted within your 120-hour total (not additional)

The additional 1-hour sexual harassment prevention training is separate. Do not count the harassment training toward your 4 ethics hours or your 120-hour total — it is a distinct IDFPR requirement under Illinois Administrative Rules (68 Ill. Adm. Code 1130.400). Missing this 1-hour requirement is a separate compliance failure from missing CPE hours.

Sexual Harassment Prevention Training — 1 Hour (Separate Requirement)

Effective January 1, 2020, Illinois law requires all CPA licensees to complete 1 hour of sexual harassment prevention training per triennial cycle as a condition of license renewal. This training is mandated under Illinois Administrative Rules (68 Ill. Adm. Code 1130.400) and is governed by the Illinois Human Rights Act.

      Key facts about the harassment training requirement:
      1 hour per triennial cycle — not per year
Separate from and in addition to the 120-hour CPE total
Applies to all active CPA licensees regardless of employer or practice type
Must be completed before September 30, 2027 for the current cycle
ICPAS offers a qualifying course; many HR training providers also qualify
Out-of-state reciprocity does not exempt you from this requirement

    

Illinois is one of a small number of states to mandate sexual harassment prevention training as an explicit CPA license renewal condition. CPAs relocating from other states often overlook this requirement because it has no equivalent in most jurisdictions. Confirm the training is completed and documented separately from your regular CPE record-keeping.

No A&A Requirement — Illinois vs. Neighboring States

Illinois does not impose a minimum number of Accounting & Auditing (A&A) CPE hours for attest CPAs. This is a significant differentiator from several neighboring states and a common point of confusion for multi-state licensees:

State	A&A Requirement	Applies To
Illinois	None	N/A — no minimum
Indiana	12 hours / triennial	All CPAs (not just attest)
Pennsylvania	24 hours / biennial	Attest CPAs only
Ohio	Implicit (no explicit min)	Per NASBA field of study guidance
Wisconsin	None specified	N/A
Missouri	None specified	N/A

No minimum ≠ no A&A CPE needed. Illinois attest CPAs (auditors, reviewers) should still maintain A&A competency through voluntary coursework to meet professional standards (GAAS, SSARS, PCAOB). The Illinois Board does not mandate specific A&A hours, but professional standards bodies expect practitioners to stay current. Plan A&A CPE even though it is not a state-law requirement.

Self-Study Cap: 80 Hours Total, 60 Hours Non-Interactive

Illinois has a tiered self-study cap that applies within the 120-hour triennial total:

Total self-study cap: 80 hours — combined interactive and non-interactive self-study may not exceed 80 of the 120 triennial hours. This means at least 40 hours must come from live instruction or group programs.
Non-interactive sub-cap: 60 hours — within the 80-hour self-study allowance, no more than 60 hours may be non-interactive (pre-recorded online courses, correspondence study, reading). Interactive self-study (real-time with assessment, or otherwise qualifying as interactive) counts against the 80-hour cap but not the 60-hour non-interactive sub-cap.

      Practical planning example: If you complete 60 hours of on-demand video courses (non-interactive), you've hit the 60-hour non-interactive cap and the 80-hour total self-study cap simultaneously — with 40 hours remaining to complete. Those final 40 hours must come from live webinars, in-person seminars, or group internet-based programs. If you complete 20 hours of interactive self-study, you can still add up to 60 hours non-interactive (total 80 self-study), leaving 40 hours for live formats.
    

Additional CPE Rules and Caps

Beyond self-study limits, Illinois maintains caps on several specialized CPE formats:

Personal development cap: 24 hours — non-technical courses (communication, business writing, time management, leadership) are limited to 24 of the 120 triennial hours
Instruction/teaching credit: 60 hours maximum — credit for teaching accounting or CPE courses; equals presentation time plus preparation time (preparation limited to 2× presentation hours)
Authorship credit: 30 hours maximum — CPE credit for researching and writing published professional works
Partial credit: half-hour increments — Illinois accepts CPE in half-hour increments after the first full hour
University credit conversion: 1 semester credit hour = 15 CPE hours; 1 quarter hour = 10 CPE hours

No carryover since January 2020. Prior to 2020, Illinois allowed excess hours to carry forward. That rule was eliminated. Hours earned before September 30, 2024 (in the previous cycle) cannot apply to the current cycle ending September 30, 2027. Similarly, any hours completed in the current cycle beyond 120 will not carry into the next cycle.

CPE Providers and Accepted Formats

Illinois accepts CPE from the following sponsor types:

NASBA National Registry of CPE Sponsors — primary source; verify at nasbaregistry.org
Illinois CPA Society (ICPAS) and Illinois CPA Foundation — state society programs, including ethics and harassment training
AICPA — webinars, self-study, conferences, and in-person courses
Accredited colleges and universities — undergraduate and graduate accounting/business courses (use the semester/quarter conversion rates above)
IDFPR-licensed CPE sponsors and NASBA Quality Assurance Service participants

Accepted delivery formats: live in-person seminars, live webinars, group internet-based programs, interactive self-study (with qualifying assessment), non-interactive self-study (within the 60-hour cap), university courses, and published works/instruction (within applicable caps).

      First-time renewal exemption: Illinois CPAs are exempt from the full 120-hour CPE requirement for their first license renewal period after initial licensure. New licensees should confirm their exemption status and any prorated requirements with IDFPR, as obligations may differ based on licensure date within the triennial cycle.
    

CPE Record Retention — 6 Years

Illinois CPAs must retain CPE documentation for 6 years from the date of completion of each course (not 6 years from the cycle end). For the current cycle (ending September 30, 2027), courses completed in October 2024 must be retained until October 2030; courses completed in September 2027 must be retained until September 2033.

Required documentation per course: course title, sponsoring organization, delivery format, CPE credit hours, completion date, and certificate of attendance or completion
Digital copies are acceptable — scan and store certificates immediately upon completion
Organize records by cycle and by completion date for 6-year tracking
Submit records only if selected for an IDFPR CPE audit — audit notices give a short response window
Illinois performs CPE audits; non-compliance discovered in audit may result in disciplinary action independent of what was self-reported on renewal

Frequently Asked Questions

How many CPE hours do Illinois CPAs need?

120 hours per triennial cycle (Oct 1, 2024 – Sep 30, 2027). No annual minimum. 4 hours ethics included in the 120 total. 1 additional hour of sexual harassment prevention training (separate, not counted in 120). Self-study capped at 80 hours (60-hour non-interactive sub-cap). No A&A minimum. No carryover. Record retention: 6 years.

What is the CPE deadline for Illinois CPAs?

September 30, 2027 — the end of the current triennial cycle (Oct 1, 2024 – Sep 30, 2027). Illinois uses a September 30 fiscal-year end, not December 31. The license expiration date and CPE completion deadline are the same: September 30, triennially. The next cycle runs Oct 1, 2027 – Sep 30, 2030.

Does Illinois require ethics CPE?

Yes — 4 hours of professional ethics CPE per triennial cycle, included within the 120-hour total. Must cover the Code of Professional Conduct or equivalent (not general soft skills). Illinois does not require state-specific law content in ethics courses. Additionally, 1 hour of sexual harassment prevention training is separately required under Illinois law — this 1 hour is not part of the 120-hour CPE total.

Does Illinois require A&A CPE for attest CPAs?

No. Illinois imposes no minimum A&A CPE hours for attest CPAs — unlike Indiana (12 hours) or Pennsylvania (24 hours for attest). All CPAs must reach 120 total hours, but there is no carved-out A&A subject-matter floor. Attest CPAs should nonetheless complete A&A coursework to maintain professional competency under GAAS and SSARS standards.

What is the self-study cap for Illinois CPAs?

Illinois has a tiered cap: total self-study (interactive + non-interactive combined) may not exceed 80 hours per triennial cycle; non-interactive self-study alone is capped at 60 hours. This means at least 40 of the 120 required hours must come from live instruction or group programs. Plan CPE formats to stay within both limits.

Can Illinois CPAs carry over excess hours?

No. Illinois eliminated carryover effective January 2020. Hours beyond 120 in one triennial cycle cannot apply to the next cycle. Plan to meet but not significantly exceed 120 hours within the Oct 1, 2024 – Sep 30, 2027 window.

Is there an annual CPE minimum in Illinois?

No. Illinois has no annual CPE minimum. All 120 hours may technically be completed in one year of the three-year triennial. However, concentrating all hours in a single year is inadvisable — subject-matter caps (self-study, personal development) apply per cycle, and a single-year rush raises the risk of missing the September 30 deadline due to provider availability or unexpected conflicts.

How long do Illinois CPAs need to retain CPE records?

6 years from the date of each course's completion (not from the cycle end). For a course completed in October 2024, retain records until October 2030. Documentation required: course title, sponsor, delivery format, CPE hours, completion date, and certificate. Submit only if IDFPR requests audit records — compliance is self-reported on renewal.

What providers does Illinois accept for CPE?

NASBA National Registry of CPE Sponsors (nasbaregistry.org), Illinois CPA Society (ICPAS), AICPA, accredited colleges and universities, IDFPR-licensed CPE sponsors, and NASBA Quality Assurance Service participants. University credit: 1 semester hour = 15 CPE hours; 1 quarter hour = 10 CPE hours.

How does Illinois compare to Indiana and Wisconsin for CPA CPE?

Illinois (120hrs triennial, Sep 30 2027, no annual min, no A&A req, 80/60hr self-study caps) vs. Indiana (120hrs triennial, Dec 31 2026, 20hr/yr min, 12hr A&A, 4hr ethics, 50% self-study cap, no carryover) vs. Wisconsin (80hrs biennial, Dec 31, 40hr/yr min, 3hr ethics). Illinois's unique features: September 30 deadline, no A&A minimum, sexual harassment prevention training as a separate requirement, and the tiered 80/60-hour self-study cap.

What is the sexual harassment prevention training requirement for Illinois CPAs?

Illinois requires 1 hour of sexual harassment prevention training per triennial cycle, mandated under 68 Ill. Adm. Code 1130.400 (effective January 1, 2020). This is separate from and in addition to the 120-hour CPE total. It applies to all active licensees regardless of employer or practice type. Illinois CPA Society (ICPAS) offers a qualifying course. Out-of-state reciprocity licensees must also comply. Missing this requirement is an independent compliance failure from missing regular CPE hours.

What is IDFPR and how do I contact them?

IDFPR — Illinois Department of Financial and Professional Regulation — regulates CPA licenses in Illinois. Contact: 1-800-560-6420 or (888) 473-4858. Website: idfpr.illinois.gov/profs/pa.html. The Illinois CPA Society (ICPAS) at icpas.org is also an authoritative resource for CPE requirements and state-specific guidance.

Illinois vs. Neighboring States — CPE Comparison

State	Total Hours	Cycle	Deadline	Annual Min	A&A Req	Ethics
Illinois	120 hrs/3 yrs	Triennial (Oct–Sep)	Sep 30, 2027	None	None	4 hrs ethics + 1 hr harassment
Indiana	120 hrs/3 yrs	Triennial (Jan–Dec)	Dec 31, 2026	20 hrs/yr	12 hrs	4 hrs IN-specific
Wisconsin	80 hrs/2 yrs	Biennial	Dec 31	40 hrs/yr (min)	None	3 hrs ethics
Missouri	120 hrs/3 yrs	Triennial rolling	Dec 31 rolling	40 hrs/yr	None	3 hrs ethics
Iowa	120 hrs/3 yrs	Triennial	Dec 31	None	None	4 hrs ethics
Kentucky	80 hrs/2 yrs	Biennial	Dec 31	None	None	2 hrs ethics

Source: State Board of Accountancy rules (2026). Verify current requirements at your state board website.

Multi-State CPAs: Illinois + Another State

Chicago-area CPAs frequently hold licenses in Illinois and neighboring states. Illinois's September 30 triennial deadline creates a different planning calendar from the December 31 deadlines used by Indiana, Wisconsin, Missouri, and Iowa:

IL + IN: Indiana's triennial deadline is December 31, 2026 — over a year before Illinois's September 30, 2027 deadline. If you hold both licenses, prioritize Indiana's 120-hour requirement first (20-hour annual minimum, 12-hour A&A, 4-hour IN-specific ethics). Illinois requires 120 hours plus separate harassment training, with no A&A minimum — hours can transfer between states' totals if earned from NASBA-approved providers, but each state's subject-matter requirements apply independently.
IL + WI: Wisconsin uses a December 31 biennial deadline (80 hours, 40-hour annual minimum). Illinois has no annual minimum and a September 30 triennial deadline. The two cycles are entirely out of phase — maintain separate tracking for each state.
IL + MO: Missouri uses a rolling triennial with December 31 annual renewal (40 hours per year minimum, 120 over 3 years). Illinois has no annual minimum and a September 30 single-date deadline. Missouri's 40-hour annual minimum is the binding constraint on timing; Illinois's September 30 deadline is the binding constraint on cycle completion.
IL + NY: New York requires 40 hours annually by December 31, with 4 hours ethics annually. Illinois requires 120 hours over 3 years by September 30, with 4 hours ethics per cycle. New York's annual 40-hour requirement (if met) would contribute 120 hours across Illinois's triennial — but subject-matter, format, and provider requirements must still satisfy each state's rules independently.

Substantial equivalency: Illinois participates in NASBA substantial equivalency. CPAs holding an Illinois license and practicing in another substantially equivalent state may use privileges rather than a second license — verify reciprocity terms with each state board.

Illinois CPA CPE Requirements — September 30, 2027