CPE requirements for CPAs
Illinois CPA CPE Requirements
Checked against the NASBA Registry and the Illinois Department of Financial and Professional Regulation. Published on September 4, 2026 · Last checked September 5, 2026
The short answer
Illinois CPAs must complete 120 hours every three years. The requirement includes 4 hours of ethics every three years. Self-study is capped at 80 hours. The reporting period ends on September 30, every 3 years.
- Total hours
- 120
- every 3 years
- Annual minimum
- None
- Ethics
- 4 hrs
- every three years · general course qualifies
- Self-study
- 80 of 120 hrs
- Period ends
- September 30
- every 3 years
- Carryover
- None
How many CPE hours do Illinois CPAs need?
Illinois CPAs must complete 120 hours every three years.
Reporting period: 10/1 to 9/30 triennially.
NASBA Registry wording: 120 hours.
What is the Illinois ethics CPE requirement?
Illinois requires 4 hours of ethics every three years. A general ethics course qualifies.
NASBA Registry wording: 4 hours.
Does Illinois limit self-study CPE?
Illinois caps self-study at 80 of the 120 hours.
When is Illinois CPE due?
The reporting period ends on September 30, every 3 years.
License renewal: September 30 triennially.
There is no grace period.
Can Illinois CPAs carry over extra CPE hours?
Excess hours do not carry over to the next reporting period.
Source wording: None (no carryover).
Does Illinois require hours in particular subjects?
Subject-area requirements: 1 hour sexual harassment prevention training.
NASBA Registry wording: One (1) hour of Sexual Harassment Prevention Training.
Are there other Illinois CPE limits?
- Instruction: Instruction credits are limited to 60 hours.
- Programs without an approved sponsor.
- Committee Meetings and Technical Meetings*.
- Reading of Published Materials*.
- Consultation with experts or research in an area new to the licensee*.
- Personal Development: Personal development credits are limited to 24 hours.
- Published Materials: Authorship credits are limited to 30 hours.
- Self-Study: Self-study credits are limited to 80 hours. Only 60 hours can be from non-interactive self-study.
- *This type of CPE is limited to 10 hours and comprises part of the hours allowed as "non-verifiable" CPE.
What other Illinois CPE policies apply?
- The American Institute of Certified Public Accountants (AICPA);.
- The Illinois CPA Society/Foundation (ICPAS/F);.
- A university or college approved by its governing board in the State of Illinois, or equivalent public authority governing board if in another jurisdiction, to award accounting degrees; or.
- The National Association of State Boards of Accountancy (NASBA) and persons, firms, associations, corporations, or other groups that are members of NASBA's National Registry of CPE Sponsors or Quality Assurance Service (QAS) Program.
- Reciprocity: Effective January 2020, Licensees with an Address of Record outside of IL shall be considered compliant with IL CPE requirements (except for the 1-hour Sexual Harassment Prevention Training) if the licensee has complied with the CPE Requirements of the state in their Address of Record.
- No carryover allowed: Effective January 2020, CPE hours earned in excess of the 120 hour requirement during any three-year renewal period shall not be eligible for use as credit in a subsequent renewal cycle.
Does Pacific CPE count toward Illinois CPE?
Pacific CPE is a sponsor on the NASBA National Registry of CPE Sponsors (Sponsor #143718), delivering QAS self-study courses. Illinois accepts self-study for up to 80 of its 120 hours, so Pacific CPE courses can cover that portion of the requirement.
A general ethics course satisfies Illinois's 4-hour ethics requirement. Pacific CPE's ethics courses include Frivolous Tax Arguments and Scams, Ethics and Integrity for Industry CPAs, Fraud Prevention and Management Misconduct.
Sources
- NASBA Registry: Illinois CPE requirements · revised 5/5/2025
- Illinois Department of Financial and Professional Regulation: CPE requirements · the board's own page
- Illinois Department of Financial and Professional Regulation website
Every figure on this page was checked against the NASBA Registry summary for Illinois (revised 5/5/2025) and the Illinois Department of Financial and Professional Regulation's own CPE page. Verified by Pacific CPE on September 4, 2026. The sources are re-checked automatically about every 30 days; the last check, on September 5, 2026, found no changes. Where the board's rule and the NASBA summary differ, the board's rule is shown. Rules change. If you find a difference, tell us and we will re-check the sources.