# Illinois HB2459: PUBLIC ACCOUNTING LICENSURE Illinois HB2459, PUBLIC ACCOUNTING LICENSURE, is a 104th General Assembly (2025–2026) House bill sponsored by no sponsor on record; status signed, last action 2025-08-15 (Public Act . . . . . . . . . 104-0228) (as of 2026-11-01). - Canonical: https://policyrisk.com/state-bill/IL-HB2459-2025-2026 - As of: 2026-11-01 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Illinois HB2459 - State: Illinois - Session: 104th General Assembly (2025–2026) - Title: PUBLIC ACCOUNTING LICENSURE - Status: signed - Chamber: House - Introduced: 2025-02-03 - Last action: 2025-08-15, Public Act . . . . . . . . . 104-0228 - Sponsors: no sponsor on record - Cosponsors: 13 - Subjects: financial institutions and licensing, assignments, licensed activities - Touches household money: no - Roll calls: 4 (191 yes, 0 no in all) - Economic provisions PRIA read: 0 ## Summary Amends the Illinois Public Accounting Act. Changes the definition of "CPA firm" to remove a reference to limited liability companies and to include professional limited liability companies. Changes references from "substantial equivalency" to "enhanced mobility". Changes provisions regarding substantial equivalency for an individual whose principal place of business is not in the State but who has a valid CPA license issued by another state to require that the licensure requirements of the issuing state must be equivalent to the criteria in the Act or, if the licensure requirements of the issuing state are not equivalent, to require that the individual must petition the Public Accountant Registration and Licensure Committee for, and obtain from the Public Accountant Registration and Licensure Committee, an equivalency determination (instead of requiring a verification of the criteria by the National Qualification Appraisal Service of the National Association of State Boards of Accountancy). Provides that, on and after January 1, 2027, the Department may license as licensed CPAs, individuals who have received a bachelor's degree in accounting from an accredited college or university and an exam certificate or certification from the Board and have had at least 2 years of experience as defined by Department of Financial and Professional Regulation rule. Provides that, on and after January 1, 2027, the Department may license as licensed CPAs individuals who have received a master's degree, a bachelor's degree with 30 hours of accounting from an accredited college or university and an exam certificate or certification from the Board, and at least one year of experience as defined by Department rule. Changes the organization that the Department may rely on for enhanced mobility determinations from the National Qualification Appraisal Service of the National Association of State Board of Accountancy to the Public Accountant Registration and Licensure Committee. Makes conforming and other changes. ## Bill overview No economic impacts identified for this bill. ## Sponsors and cosponsors - Cosponsor: Amy Elik (Republican), House - Cosponsor: Anthony DeLuca (Democratic), House - Cosponsor: Chris Balkema (Republican), Senate - Cosponsor: Dagmara Avelar (Democratic), House - Cosponsor: Hoan Huynh (Democratic), House - Cosponsor: Jaime M. Andrade, Jr. (Democratic), House - Cosponsor: Jawaharial Williams (Democratic), House - Cosponsor: Joyce Mason (Democratic), House - Cosponsor: Michael J. Coffey, Jr. (Republican), House - Cosponsor: Natalie A. Manley (Democratic), House - Cosponsor: Regan Deering (Republican), House - Cosponsor: Steven Reick (Republican), House - Cosponsor: Suzy Glowiak Hilton (Democratic), Senate ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2025-05-22 | Senate | Third Reading - Passed; | pass | 58 | 0 | | | 2025-05-01 | Senate | Do Pass Licensed Activities; | pass | 7 | 0 | | | 2025-04-08 | House | Third Reading - Short Debate - Passed | pass | 114 | 0 | | | 2025-03-11 | House | Do Pass / Short Debate Financial Institutions and Licensing Committee; | pass | 12 | 0 | | ## Actions (37) - 2025-08-15: Public Act . . . . . . . . . 104-0228 (House) - 2025-08-15: Effective Date January 1, 2026 (House) - 2025-08-15: Governor Approved (House) - 2025-06-20: Sent to the Governor (House) - 2025-05-22: Passed Both Houses (House) - 2025-05-22: Third Reading - Passed; 058-000-000 (Senate) - 2025-05-20: Placed on Calendar Order of 3rd Reading ** (Senate) - 2025-05-15: Added as Alternate Co-Sponsor Sen. Chris Balkema (Senate) - 2025-05-07: Placed on Calendar Order of 3rd Reading May 8, 2025 (Senate) - 2025-05-07: Second Reading (Senate) - 2025-05-01: Placed on Calendar Order of 2nd Reading May 6, 2025 (Senate) - 2025-05-01: Do Pass Licensed Activities; 007-000-000 (Senate) - 2025-04-23: Assigned to Licensed Activities (Senate) - 2025-04-09: Referred to Assignments (Senate) - 2025-04-09: First Reading (Senate) - 2025-04-09: Chief Senate Sponsor Sen. Suzy Glowiak Hilton (Senate) - 2025-04-09: Placed on Calendar Order of First Reading (Senate) - 2025-04-09: Arrive in Senate (Senate) - 2025-04-08: Added Co-Sponsor Rep. Hoan Huynh (House) - 2025-04-08: Added Co-Sponsor Rep. Joyce Mason (House) - 2025-04-08: Added Co-Sponsor Rep. Dagmara Avelar (House) - 2025-04-08: Third Reading - Short Debate - Passed 114-000-000 (House) - 2025-04-08: Added Chief Co-Sponsor Rep. Anthony DeLuca (House) - 2025-03-19: Added Co-Sponsor Rep. Regan Deering (House) - 2025-03-19: Placed on Calendar Order of 3rd Reading - Short Debate (House) - 2025-03-19: Second Reading - Short Debate (House) - 2025-03-12: Placed on Calendar 2nd Reading - Short Debate (House) - 2025-03-12: Added Co-Sponsor Rep. Steven Reick (House) - 2025-03-12: Added Co-Sponsor Rep. Jawaharial Williams (House) - 2025-03-12: Added Chief Co-Sponsor Rep. Jaime M. Andrade, Jr. (House) - 2025-03-11: Do Pass / Short Debate Financial Institutions and Licensing Committee; 012-000-000 (House) - 2025-03-06: Added Co-Sponsor Rep. Michael J. Coffey, Jr. (House) - 2025-03-04: Assigned to Financial Institutions and Licensing Committee (House) - 2025-02-04: Referred to Rules Committee (House) - 2025-02-04: First Reading (House) - 2025-02-04: Added Chief Co-Sponsor Rep. Amy Elik (House) - 2025-02-03: Filed with the Clerk by Rep. Natalie A. Manley (House) ## Bill text - Engrossed: [PDF](https://www.ilga.gov/documents/legislation/104/HB/PDF/10400HB2459eng.pdf) - Enrolled: [PDF](https://www.ilga.gov/documents/legislation/104/HB/PDF/10400HB2459enr.pdf) - Introduced: [PDF](https://www.ilga.gov/documents/legislation/104/HB/PDF/10400HB2459.pdf) ## Related bills - HB5198: AFFORDABLE HOUSING-CILAS (passed house) - SB1937: PENSION CODE-VARIOUS (passed senate) - HB2563: CONDO-RESERVE STUDY (in committee) - HB4701: LIMITATIONS FACILITY FEES ACT (in committee) - SB3008: DHS-ABLE PROGRAM INFO MATERIAL (passed senate) - SB3484: VEH CD-PLATES-REGISTRATION (signed) ## Sources - [Engrossed (PDF)](https://www.ilga.gov/documents/legislation/104/HB/PDF/10400HB2459eng.pdf) - [Enrolled (PDF)](https://www.ilga.gov/documents/legislation/104/HB/PDF/10400HB2459enr.pdf) - [Introduced (PDF)](https://www.ilga.gov/documents/legislation/104/HB/PDF/10400HB2459.pdf) ## Related - [HB5198: AFFORDABLE HOUSING-CILAS](https://policyrisk.com/state-bill/IL-HB5198-2025-2026) - [SB1937: PENSION CODE-VARIOUS](https://policyrisk.com/state-bill/IL-SB1937-2025-2026) - [HB2563: CONDO-RESERVE STUDY](https://policyrisk.com/state-bill/IL-HB2563-2025-2026) - [HB4701: LIMITATIONS FACILITY FEES ACT](https://policyrisk.com/state-bill/IL-HB4701-2025-2026) - [SB3008: DHS-ABLE PROGRAM INFO MATERIAL](https://policyrisk.com/state-bill/IL-SB3008-2025-2026) - [SB3484: VEH CD-PLATES-REGISTRATION](https://policyrisk.com/state-bill/IL-SB3484-2025-2026) - [Illinois bills](https://policyrisk.com/states/illinois/bills) - [Illinois state hub](https://policyrisk.com/states/illinois) - [All state legislation](https://policyrisk.com/state-bills) Source: PRIA, https://policyrisk.com/state-bill/IL-HB2459-2025-2026 (as of 2026-11-01).