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IllinoisHB2459104th General Assembly (2025–2026)HouseWALLET

PUBLIC ACCOUNTING LICENSURE

Sponsored By: Natalie A. Manley (Democratic)

Became Law

financial institutions and licensingassignmentslicensed activities

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Bill Overview

Analyzed Economic Effects

5 provisions identified: 2 benefits, 2 costs, 1 mixed.

New education and experience rules for CPAs

Beginning January 1, 2023, you need at least 120 college hours and a bachelor’s degree with an accounting concentration to sit for the Illinois CPA exam. You must pass all parts of the Uniform CPA Exam. You also need at least one year of full‑time, relevant experience; this can be in government, industry, academia, or public practice. Starting January 1, 2027, experience rules depend on your degree: two years if you hold a bachelor’s in accounting, or one year if you have a master’s degree or a bachelor’s plus 30 accounting hours. If your exam certificate or registration is over four years old when you apply, you must show at least 90 hours of approved continuing education from the three years before you apply.

Easier Illinois practice for out-of-state CPAs and firms

Beginning January 1, 2024, if your principal place of business is outside Illinois and you hold a valid, substantially equivalent CPA license, you may practice in Illinois without an Illinois license or notice. A national qualification appraisal service can verify equivalency, or you can petition for a review; people licensed before 2012 may skip the education check under that petition path. CPA firms based outside Illinois can do the same if they meet firm rules in Sections 14.4 and 16. By using these privileges, you accept Illinois oversight and must stop if your home‑state license lapses. For a full Illinois license by endorsement, the Department must license you if you apply, pay the fee, and either meet substantial equivalency or have at least four years of qualifying experience in the last ten years. While your endorsement application is pending, you may work in Illinois for up to six months unless your application is denied.

Criminal penalties for unlicensed CPA practice

It is a Class A misdemeanor in Illinois to practice accountancy without an active CPA license or to get a license by fraud. It is also a crime to misuse titles like “Certified Public Accountant” or “C.P.A.” or to lie about continuing education or peer review. This rule has been in effect since August 9, 2013.

Signing audit reports requires CPA status

Beginning January 1, 2024, if you sign or attach your name or trade name to an audit, examination, or assurance report, you are practicing as a CPA in Illinois. You must follow Illinois licensing rules and are subject to discipline when you do that work.

Three-year deadline for endorsement applications

If you apply for licensure by endorsement on or after January 1, 2024, you have three years to finish the application. If you miss the deadline, the Department denies the application and you lose the fee. You must reapply and meet the rules in place at that time.

Sponsors & Cosponsors

Sponsor

  • Natalie A. Manley

    Democratic • House

Cosponsors

  • Amy Elik

    Republican • House

  • Anthony DeLuca

    Democratic • House

  • Chris Balkema

    Republican • Senate

  • Dagmara Avelar

    Democratic • House

  • Hoan Huynh

    Democratic • House

  • Jaime M. Andrade, Jr.

    Democratic • House

  • Jawaharial Williams

    Democratic • House

  • Joyce Mason

    Democratic • House

  • Michael J. Coffey, Jr.

    Republican • House

  • Regan Deering

    Republican • House

  • Steven Reick

    Republican • House

  • Suzy Glowiak Hilton

    Democratic • Senate

Roll Call Votes

All Roll Calls

Yes: 191 • No: 0

Senate vote • 5/22/2025

Third Reading - Passed;

Yes: 58 • No: 0

Senate vote • 5/1/2025

Do Pass Licensed Activities;

Yes: 7 • No: 0

House vote • 4/8/2025

Third Reading - Short Debate - Passed

Yes: 114 • No: 0

House vote • 3/11/2025

Do Pass / Short Debate Financial Institutions and Licensing Committee;

Yes: 12 • No: 0

Actions Timeline

  1. Public Act . . . . . . . . . 104-0228

    8/15/2025House

  2. Effective Date January 1, 2026

    8/15/2025House

  3. Governor Approved

    8/15/2025House

  4. Sent to the Governor

    6/20/2025House

  5. Passed Both Houses

    5/22/2025House

  6. Third Reading - Passed; 058-000-000

    5/22/2025Senate

  7. Placed on Calendar Order of 3rd Reading **

    5/20/2025Senate

  8. Added as Alternate Co-Sponsor Sen. Chris Balkema

    5/15/2025Senate

  9. Placed on Calendar Order of 3rd Reading May 8, 2025

    5/7/2025Senate

  10. Second Reading

    5/7/2025Senate

  11. Placed on Calendar Order of 2nd Reading May 6, 2025

    5/1/2025Senate

  12. Do Pass Licensed Activities; 007-000-000

    5/1/2025Senate

  13. Assigned to Licensed Activities

    4/23/2025Senate

  14. Referred to Assignments

    4/9/2025Senate

  15. First Reading

    4/9/2025Senate

  16. Chief Senate Sponsor Sen. Suzy Glowiak Hilton

    4/9/2025Senate

  17. Placed on Calendar Order of First Reading

    4/9/2025Senate

  18. Arrive in Senate

    4/9/2025Senate

  19. Added Co-Sponsor Rep. Hoan Huynh

    4/8/2025House

  20. Added Co-Sponsor Rep. Joyce Mason

    4/8/2025House

  21. Added Co-Sponsor Rep. Dagmara Avelar

    4/8/2025House

  22. Third Reading - Short Debate - Passed 114-000-000

    4/8/2025House

  23. Added Chief Co-Sponsor Rep. Anthony DeLuca

    4/8/2025House

  24. Added Co-Sponsor Rep. Regan Deering

    3/19/2025House

  25. Placed on Calendar Order of 3rd Reading - Short Debate

    3/19/2025House

Bill Text

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