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Illinois CPA Ethics CPE Requirement

4 hours of ethics CPE, per 3-yr period, for CPAs licensed in Illinois.

IL General NASBA ethics accepted QAS Self-Study

Requirement summary

Ethics hours required4
Reporting cyclePer 3-yr period
State-specific content Not required
Self-study acceptedYes — NASBA QAS Self-Study
Our sponsor statusNASBA Registry #111907
State sponsor ID158-002734

Four hours covering the subject of professional ethics within the 120-hour triennial requirement (68 Ill. Adm. Code 1420.70). The content is NOT required to be Illinois-specific — it is generally read as courses on the Code of Professional Conduct, and courses such as harassment or workplace-diversity training do not count toward it. SEPARATE REQUIREMENT: Illinois licensees must also complete one hour of sexual harassment prevention training, which is distinct from the ethics hours. Sponsors must be registered with NASBA or with IDFPR; NASBA Registry status is sufficient. Self-study is capped at 80 hours, of which no more than 60 may be non-interactive. Records must be kept at least six years.

Illinois CPA ethics CPE questions

How many hours of ethics CPE do Illinois CPAs need?

Four hours of ethics during each three-year reporting period, as part of the 120-hour total. Illinois has no minimum annual requirement, so the hours may be spread across the cycle or completed in a single year.

Does the sexual harassment prevention training count toward my ethics hours?

No. Illinois separately requires one hour of Sexual Harassment Prevention Training in addition to the four ethics hours. It is a distinct requirement and is one of the most commonly overlooked items at renewal.

When is my Illinois CPE due?

The reporting period runs 1 October to 30 September triennially, and the licence must be renewed by 30 September of the renewal year.

Can I carry unused hours into the next period?

No. Since January 2020, hours earned beyond the 120-hour requirement in any three-year renewal period cannot be applied to a later cycle.

I hold an Illinois licence but my address of record is in another state — what applies?

Since January 2020, licensees with an address of record outside Illinois are treated as compliant with Illinois CPE if they have met the requirements of that state. The one-hour Sexual Harassment Prevention Training is the exception and is still required.

Are there limits on self-study in Illinois?

Yes. Self-study is capped at 80 hours per cycle, of which no more than 60 may be non-interactive.

Board of Accountancy

Illinois Dept. of Financial & Professional Regulation

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NASBA Registry requirement summary ↗

State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Requirements change; confirm current rules with your Board before completing coursework.