120 hours (80 hour maximum limit from self-study courses)

• CPA Ethics: 4 hours of ethics CPE
• Sexual Harassment Prevention Training: 1 CPE hour

Courses cannot be taken for credit more than once in a 3 year reporting period.

9/30 triennially

• Instruction: Maximum 60 hours
• Personal Development: Maximum 24 hours
• Published Materials: Maximum 30 hours
• Self-study: Maximum 80 hours (Maximum of 60 hours for non-interactive self-study or a combination of 80 hours for interactive/non-interactive self-study; WebCE's QAS delivery is considered interactive self-study)

Excess hours earned in a CPE cycle may not be carried forward to a subsequent CPE cycle.

Licensees may renew the license during the 2 months preceding the expiration date thereof by paying the required fee. CPE is reported by CPA at renewal on the Public Accounting Continuing Professional Education Reporting Form supplied by the state or online through the online renewal service.
Online Renewal

• WebCE courses are NASBA QAS self-study with non-monitored open-book final exams. Students should read through course material then complete exam.
• Passing score: 70%
• If the final exam is not passed on the first attempt, students have an unlimited number of retakes.

12 months from the original date of purchase, unless otherwise posted on the course description page and student dashboard. Due to regulatory guidelines, access to courses CANNOT BE EXTENDED past 12 months from the original date of purchase.

WebCE does not report CPE course completions to the Illinois Board of Examiners.

Online PDF Certificates of completion are available to print immediately after the final exam is passed. CPAs should maintain written evidence of completion for a period of 6 years following the completion of each reporting activity.

Licensees with an Address of Record outside of Illinois shall be considered compliant with Illinois 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.

Any renewal applicant seeking renewal of a license without having fully complied with these CPE requirements shall submit to the Division a renewal application and a request for waiver prior to the renewal date. If the Division finds from such statement or any other evidence submitted that extreme hardship has been shown for granting a waiver, the Division shall waive enforcement of CPE requirements for the renewal period for which the applicant has applied.

Extreme hardship shall be determined on an individual basis and is defined as an inability to devote sufficient hours to fulfilling the CPE requirements during the applicable prerenewal period because of

• Full-time service in the armed forces of the United States of America during a substantial part of the prerenewal period
• An incapacitating illness documented by a statement from a currently licensed physician
• Other similar extenuating circumstances.