Illinois 104th General Assembly Status: To Executive Bipartisan · 7 D · 4 R cosponsors

HB2459      — PUBLIC ACCOUNTING LICENSURE

Last action — Public Act . . . . . . . . . 104-0228

  1. ✓
    Introduced
  2. ✓
    In Committee
  3. ✓
    Passed House
  4. ✓
    Passed Senate
  5. 5
    To Executive
  6. 6
    Enacted

This bill has been sent to the executive. Introduced February 03, 2025. It awaits signature.

Next likely step: the executive signs it into law or issues a veto.

Odds of enactment

Moderate chance

Based on the sponsor, cosponsors, and committee posture, this bill has a moderate chance of becoming law.

Upgrade to see the exact probability and what's driving it.

A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.

Prognosis

Likely to advance 90% · high confidence

  • To Executive

    Current position in the legislative process.

  • 13 sponsors

    1 primary, 12 co-sponsors signed on.

  • Bipartisan support

    Sponsored across 2 parties (7 D · 4 R) — cross-party backing.

  • Cleared a recorded vote

    Passed 4 recorded votes so far.

Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.

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 Text

We don't have the full text on file for this bill yet.

Read HB2459 on the official Illinois source →

Action History

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

  2. Effective Date January 1, 2026

  3. Governor Approved

  4. Sent to the Governor

  5. Passed Both Houses

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

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

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

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

  10. Second Reading

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

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

  13. Assigned to Licensed Activities

  14. Referred to Assignments

  15. First Reading

  16. Chief Senate Sponsor Sen. Suzy Glowiak Hilton

  17. Placed on Calendar Order of First Reading

  18. Arrive in Senate

  19. Added Co-Sponsor Rep. Hoan Huynh

  20. Added Co-Sponsor Rep. Joyce Mason

  21. Added Co-Sponsor Rep. Dagmara Avelar

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

  23. Added Chief Co-Sponsor Rep. Anthony DeLuca

  24. Added Co-Sponsor Rep. Regan Deering

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

  26. Second Reading - Short Debate

  27. Placed on Calendar 2nd Reading - Short Debate

  28. Added Co-Sponsor Rep. Steven Reick

  29. Added Co-Sponsor Rep. Jawaharial Williams

  30. Added Chief Co-Sponsor Rep. Jaime M. Andrade, Jr.

  31. Do Pass / Short Debate Financial Institutions and Licensing Committee; 012-000-000

  32. Added Co-Sponsor Rep. Michael J. Coffey, Jr.

  33. Assigned to Financial Institutions and Licensing Committee

  34. Referred to Rules Committee

  35. First Reading

  36. Added Chief Co-Sponsor Rep. Amy Elik

  37. Filed with the Clerk by Rep. Natalie A. Manley

Sponsors

Sponsorship breakdown

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1 sponsors · 12 co-sponsors · 170 not signed on

Sponsors (1)

Co-sponsors (12)

Not signed on (170)

170 members have not signed on to this bill.

Show all 170 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

May 22, 2025

Passed 58 Yea · 0 Nay
Party YeaNayPresentNot Voting
Democrat 37001
Republican 19000
Unaffiliated 1000
Total 57001
% of votes cast 98%0%0%2%
How each member voted (58)
Member Party Vote
Johnson — Yea
Bill Cunningham Democrat Yea
Celina Villanueva Democrat Yea
Christopher Belt Democrat Yea
Cristina Castro Democrat Yea
David Koehler Democrat Yea
Doris Turner Democrat Yea
Elgie R. Sims, Jr. Democrat Yea
Graciela Guzmán Democrat Yea
Javier L. Cervantes Democrat Yea
Julie A. Morrison Democrat Yea
Karina Villa Democrat Yea
Kimberly A. Lightford Democrat Yea
Lakesia Collins Democrat Yea
Laura Ellman Democrat Yea
Laura Fine Democrat Yea
Laura M. Murphy Democrat Yea
Linda Holmes Democrat Yea
Mark L. Walker Democrat Yea
Mary Edly-Allen Democrat Yea
Mattie Hunter Democrat Yea
Meg Loughran Cappel Democrat Not Voting
Michael E. Hastings Democrat Yea
Michael W. Halpin Democrat Yea
Mike Porfirio Democrat Yea
Mike Simmons Democrat Yea
Napoleon Harris III Democrat Yea
Omar Aquino Democrat Yea
Patrick J. Joyce Democrat Yea
Paul Faraci Democrat Yea
Rachel Ventura Democrat Yea
Ram Villivalam Democrat Yea
Robert F. Martwick Democrat Yea
Robert Peters Democrat Yea
Sara Feigenholtz Democrat Yea
Steve Stadelman Democrat Yea
Suzy Glowiak Hilton Democrat Yea
Thaddeus Jones Democrat Yea
Willie Preston Democrat Yea
Andrew S. Chesney Republican Yea
Chapin Rose Republican Yea
Chris Balkema Republican Yea
Craig Wilcox Republican Yea
Dale Fowler Republican Yea
Darby A. Hills Republican Yea
Dave Syverson Republican Yea
Donald P. DeWitte Republican Yea
Erica Harriss Republican Yea
Jason Plummer Republican Yea
Jil Tracy Republican Yea
John F. Curran Republican Yea
Li Arellano, Jr. Republican Yea
Neil Anderson Republican Yea
Sally J. Turner Republican Yea
Seth Lewis Republican Yea
Steve McClure Republican Yea
Sue Rezin Republican Yea
Terri Bryant Republican Yea

Official roll call →

Licensed Activities

Passed 7 Yea · 0 Nay · 2 Other
Party YeaNayPresentNot Voting
Democrat 5001
Republican 2001
Total 7002
% of votes cast 78%0%0%22%
How each member voted (9)
Member Party Vote
Christopher Belt Democrat Yea
Javier L. Cervantes Democrat Yea
Michael E. Hastings Democrat Yea
Ram Villivalam Democrat Not Voting
Suzy Glowiak Hilton Democrat Yea
Thaddeus Jones Democrat Yea
Dave Syverson Republican Not Voting
Erica Harriss Republican Yea
Steve McClure Republican Yea

Official roll call →

Third Reading

Passed 114 Yea · 0 Nay
Party YeaNayPresentNot Voting
Democrat 71003
Republican 38001
Unaffiliated 4000
Total 113004
% of votes cast 97%0%0%3%
How each member voted (117)
Member Party Vote
Jacobs — Yea
Johnson — Yea
Stava-Murray — Yea
Hernandez, Lisa — Yea
Aarón M. Ortíz Democrat Yea
Abdelnasser Rashid Democrat Yea
Amy Briel Democrat Yea
Angelica Guerrero-Cuellar Democrat Yea
Ann M. Williams Democrat Yea
Anna Moeller Democrat Yea
Anthony DeLuca Democrat Yea
Barbara Hernandez Democrat Yea
Bob Morgan Democrat Yea
Camille Y. Lilly Democrat Yea
Carol Ammons Democrat Not Voting
Curtis J. Tarver, II Democrat Yea
Dagmara Avelar Democrat Yea
Daniel Didech Democrat Yea
Dave Vella Democrat Yea
Debbie Meyers-Martin Democrat Yea
Diane Blair-Sherlock Democrat Yea
Edgar González, Jr. Democrat Yea
Eva-Dina Delgado Democrat Yea
Fred Crespo Democrat Yea
Harry Benton Democrat Yea
Hoan Huynh Democrat Yea
Jaime M. Andrade, Jr. Democrat Yea
Janet Yang Rohr Democrat Yea
Jawaharial Williams Democrat Yea
Jay Hoffman Democrat Yea
Jehan Gordon-Booth Democrat Yea
Jennifer Gong-Gershowitz Democrat Yea
Joyce Mason Democrat Yea
Justin Slaughter Democrat Yea
Kam Buckner Democrat Yea
Katie Stuart Democrat Yea
Kelly M. Cassidy Democrat Yea
Kevin John Olickal Democrat Yea
Kimberly Du Buclet Democrat Yea
La Shawn K. Ford Democrat Yea
Laura Faver Dias Democrat Yea
Lawrence "Larry" Walsh, Jr. Democrat Yea
Lilian Jiménez Democrat Yea
Lindsey LaPointe Democrat Yea
Lisa Davis Democrat Yea
Marcus C. Evans, Jr. Democrat Yea
Margaret Croke Democrat Yea
Martha Deuter Democrat Yea
Martin J. Moylan Democrat Yea
Mary Beth Canty Democrat Yea
Mary Gill Democrat Yea
Matt Hanson Democrat Yea
Maura Hirschauer Democrat Yea
Maurice A. West, II Democrat Yea
Michael Crawford Democrat Yea
Michael J. Kelly Democrat Yea
Michelle Mussman Democrat Yea
Nabeela Syed Democrat Yea
Natalie A. Manley Democrat Yea
Nicholas K. Smith Democrat Yea
Nicolle Grasse Democrat Yea
Norma Hernandez Democrat Yea
Rick Ryan Democrat Yea
Rita Mayfield Democrat Yea
Robert "Bob" Rita Democrat Yea
Robyn Gabel Democrat Yea
Sharon Chung Democrat Yea
Sonya M. Harper Democrat Yea
Stephanie A. Kifowit Democrat Not Voting
Sue Scherer Democrat Not Voting
Suzanne M. Ness Democrat Yea
Terra Costa Howard Democrat Yea
Thaddeus Jones Democrat Yea
Theresa Mah Democrat Yea
Tracy Katz Muhl Democrat Yea
Will Guzzardi Democrat Yea
William "Will" Davis Democrat Yea
Yolonda Morris Democrat Yea
Adam M. Niemerg Republican Yea
Amy Elik Republican Yea
Amy L. Grant Republican Yea
Blaine Wilhour Republican Yea
Brad Halbrook Republican Yea
Brad Stephens Republican Not Voting
Bradley Fritts Republican Yea
Brandun Schweizer Republican Yea
Charles Meier Republican Yea
Chris Miller Republican Yea
Christopher "C.D." Davidsmeyer Republican Yea
Dan Swanson Republican Yea
Daniel J. Ugaste Republican Yea
Dave Severin Republican Yea
David Friess Republican Yea
Dennis Tipsword Republican Yea
Jackie Haas Republican Yea
Jason R. Bunting Republican Yea
Jed Davis Republican Yea
Jeff Keicher Republican Yea
Jennifer Sanalitro Republican Yea
Joe C. Sosnowski Republican Yea
John M. Cabello Republican Yea
Kevin Schmidt Republican Yea
Kyle Moore Republican Yea
Martin McLaughlin Republican Yea
Michael J. Coffey, Jr. Republican Yea
Nicole La Ha Republican Yea
Norine K. Hammond Republican Yea
Patrick Sheehan Republican Yea
Patrick Windhorst Republican Yea
Regan Deering Republican Yea
Ryan Spain Republican Yea
Steven Reick Republican Yea
Tom Weber Republican Yea
Tony M. McCombie Republican Yea
Travis Weaver Republican Yea
Wayne A. Rosenthal Republican Yea
William E Hauter Republican Yea

Official roll call →

Financial Institutions & Licensing

Passed 12 Yea · 0 Nay
Party YeaNayPresentNot Voting
Democrat 8000
Republican 4000
Total 12000
% of votes cast 100%0%0%0%
How each member voted (12)
Member Party Vote
Daniel Didech Democrat Yea
Eva-Dina Delgado Democrat Yea
Jaime M. Andrade, Jr. Democrat Yea
Jawaharial Williams Democrat Yea
Jennifer Gong-Gershowitz Democrat Yea
Margaret Croke Democrat Yea
Natalie A. Manley Democrat Yea
Rita Mayfield Democrat Yea
Amy Elik Republican Yea
Christopher "C.D." Davidsmeyer Republican Yea
Daniel J. Ugaste Republican Yea
Michael J. Coffey, Jr. Republican Yea

Official roll call →

Subjects

labor education
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does HB2459      do?
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.
Who sponsors HB2459     ?
HB2459      is sponsored by Chris Balkema, Natalie A. Manley (Democrat), Amy Elik (Republican), Jaime M. Andrade, Jr. (Democrat), Anthony DeLuca (Democrat), Michael J. Coffey, Jr. (Republican), Jawaharial Williams (Democrat), Steven Reick (Republican), Regan Deering (Republican), Dagmara Avelar (Democrat), Joyce Mason (Democrat), Hoan Huynh (Democrat), and Glowiak Hilton.
What is the current status of HB2459     ?
This bill has been sent to the executive. Introduced February 03, 2025. It awaits signature.
Where can I track HB2459     ?
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