il-v50i35-23-ill-adm-code-1400: 23 Ill. Adm. Code 1400 — Certificate of Education and Examination Requirements
Public comment closed · opened August 28, 2026.
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The Board is a statewide agency which oversees the administration of the Certified Public Accountant exam. The Illinois Public Accounting Act, 225 ILCS 450 et seq. ("Act"), regulates the practice of public accounting in Illinois, aiming to establish minimum standards of competence, education, and ethics, provide a framework for CPA licensure and certification, and establish enforcement mechanisms, among other powers. IL HB 2459, which passed on May 22, 2025, amends several provisions of the Act. The most notable change is introducing two new pathways to licensure which becomes effective on January 1, 2027. These changes to the Act were in response to the growing concern over a nationwide CPA shortage that has prompted several states to propose new legislation to address the current needs of the workforce and bring uniformity in state regulations nationwide. The proposed changes to the Board rules will bring those rules into compliance with the changes to the Illinois Public Accounting Act.
The agency’s own summary, as published.
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