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Illinois CPAs must complete at least 4 hours of professional ethics CPE in every three-year reporting cycle, plus 1 hour of sexual harassment prevention training, as part of the 120 total CPE hours required for license renewal. The current CPE reporting cycle runs from October 1, 2026, to September 30, 2029. Registered CPAs are exempt, and newly licensed CPAs skip CPE for their first renewal.

The bigger change for 2027 is how you prove it. The Illinois Department of Financial and Professional Regulation (IDFPR) is moving CPA renewals to a new online system, and licensees will upload certificates instead of checking a box. This guide covers the rules, what a strong ethics course should include, and how to pick one that holds up to review.

Key Takeaways

  • 4 ethics hours are required every three years, and they count toward the 120-hour total.
  • 1 hour of sexual harassment prevention (SHP) is a separate requirement for every IDFPR licensee, including CPAs who live outside Illinois.
  • Deadline: September 30, 2027. The renewal window is expected to open on or about June 30, 2027.
  • Certificates now matter more. Renewals move to IDFPR's CORE system, with uploads in three buckets: SHP, ethics, and profession-specific CPE.
  • Illinois uses the AICPA Code of Professional Conduct as its minimum conduct standard, so a good ethics course is built around it.
  • No carryover. Hours above 120 do not roll into the 2027 to 2030 cycle.

What is Illinois CPA CPE requirement?

Section 1420.70 of the Illinois Administrative Code requires licensed CPAs to complete 120 hours of CPE every three-year renewal period, and at least 4 of those hours must cover professional ethics. Here is the full picture for the current cycle.

Illinois CPA CPE requirement

RequirementIllinois rule (2024 to 2027 cycle)
Total CPE120 hours every 3 years
Professional ethicsMinimum 4 hours per cycle
Sexual harassment prevention1 hour per renewal period
Reporting periodOctober 1, 2024 to September 30, 2027
License renewal deadlineSeptember 30, 2027 (then 2030)
First renewal after licensureExempt from CPE
Registered CPAsExempt from CPE
CarryoverNot allowed
Record retentionAt least 6 years
Credit measurement50 minutes = 1 credit; half credits allowed after the first full credit


The rule does not prescribe a specific ethics curriculum. In practice, the safest choice is a course in the Regulatory Ethics field of study that covers the AICPA Code and Illinois accountancy rules. That is the standard IDFPR uses when it evaluates a CPA's conduct.

What is this Sexual Harassment Prevention Training?

CPA professionals in Illinois are required to complete 1 hour of sexual harassment prevention training during each renewal period to maintain their license. It counts toward the mandatory continuing professional education (CPE) requirements.

Does Sexual Harassment Prevention Training Count Toward Ethics?

Treat them as two separate requirements. The SHP mandate comes from Section 2105-15.5 of the Department of Professional Regulation Law (20 ILCS 2105), which applies to every IDFPR license with a continuing education requirement. The one hour counts toward your 120 total, but plan on it sitting next to your 4 ethics hours, not inside them.

Two details make this distinction practical, not academic:

  • The 2027 upload is split by category.
  • CORE asks for SHP, ethics, and profession-specific documentation separately, so one combined certificate may create extra work.
  • Reciprocity does not cover SHP. CPAs whose address of record is outside Illinois can generally meet Illinois CPE by complying with their home state, except for the 1-hour SHP training.
  • The SHP course must come from your employer, the Illinois Department of Human Rights, or a continuing education provider authorized by IDFPR.

What Should an Illinois CPA Ethics Course Cover?

Section 1420.200 of the Illinois rules incorporates the AICPA Code of Professional Conduct by reference as the state's minimum conduct standard. A course worth your 4 hours should connect that Code to the decisions CPAs actually face.

TopicWhy it matters for Illinois CPAs
Six Code principles (0.300): responsibilities, public interest, integrity, objectivity and independence, due care, scope and nature of servicesThe foundation IDFPR measures conduct against
Conceptual framework (threats and safeguards)How to resolve situations the rules do not address directly
Integrity and Objectivity Rule (1.100.001) and conflicts of interestThe most common source of real-world dilemmas
Independence Rule (1.200.001)Essential for audit, review, and attest work
Confidential client information (1.700.001)Covers data sharing, including third-party and offshore service providers
Acts discreditable (1.400.001)Records requests, tax compliance, and personal conduct
Illinois Public Accounting Act and IDFPR rulesCPE, peer review, and unprofessional conduct standards
Case studiesTurns rules into judgment you can apply on Monday


Newer issues deserve a place too. Using AI tools with client data, outsourcing work to third-party providers, and client consent rules all touch the confidentiality and integrity standards in the Code.

Which Illinois Ethics CPE Courses Does MYCPE ONE Offer?

MYCPE ONE is a NASBA-registered sponsor (ID 143597) and an IDFPR-approved provider (Approval No. 158002756). Illinois CPAs can cover both requirements in one place.

1. AICPA Code of Conduct in the Real World

This course walks through the AICPA Code using real conflicts of interest and ethical dilemmas. It helps CPAs understand how to apply professional standards when facing complex situations in their daily practice. You will learn to:

  • Recognize threats to compliance with the AICPA Code
  • Apply safeguards before a threat becomes a violation
  • Interpret the Integrity and Objectivity Rule (1.100.001) in practical scenarios
  • Use the conceptual framework when no specific rule applies

View the Course

2. Illinois Sexual Harassment Prevention Training

An IDFPR-approved, on-demand course that meets the 1-hour SHP requirement. It covers sexual harassment as defined under the Illinois Human Rights Act, examples of unlawful conduct, federal and state remedies for victims, and employer duties for prevention, investigation, and corrective action.

View the Course

Conclusion

Illinois ethics CPE is a small part of your 120 hours, but the 2027 renewal raises the stakes on getting it right. Complete your 4 ethics hours and separate SHP hour early, choose approved CPA CPE courses covering current AICPA Code content, and keep every certificate ready for upload.

Ready to finish your Illinois requirements? Explore MYCPE ONE's Illinois ethics and sexual harassment prevention courses, and new users can start with free CPE credits.

FAQs

Illinois CPAs need at least 4 hours of professional ethics CPE in each three-year reporting cycle. The hours count toward the 120-hour total. The current cycle ends September 30, 2027.

Treat it as separate. Illinois requires 1 hour of sexual harassment prevention training per renewal period under 20 ILCS 2105/2105-15.5, and the 2027 CORE upload lists it as its own category. Plan on 4 ethics hours plus 1 SHP hour.

September 30, 2027. The renewal window is expected to open on or about June 30, 2027, through IDFPR's CORE system. The following deadline is September 30, 2030.

No. Illinois implicit bias awareness training applies to licensed health care professionals. CPAs need ethics and sexual harassment prevention training, not implicit bias training.

Usually not. If your address of record is outside Illinois and you comply with your home state's CPE rules, Illinois treats you as compliant. The 1-hour sexual harassment prevention training is the exception.

Imtiaz Munshi, CPA

Imtiaz Munshi, CPA

CFO, AZSTEC LLC

Imtiaz Munshi, CPA (US), is the CFO at Azstec, LLC and a trusted advisor to high-net-worth entrepreneurs. A seasoned tax planner and a business strategist with his 25 years of experience, he helps businesses grow smarter and stronger. Imtiaz specializes in guiding entrepreneurs and enterprises through complex financial decisions with clarity and confidence. His passion lies in simplifying strategy, optimizing tax outcomes, and driving sustainable growth. Through his work and thought leadership, Imtiaz continues to empower CPAs and business owners to stay ahead in an evolving financial landscape shaped by AI, ESG, and data-driven change.

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