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HB2459Introduced in the House

PUBLIC ACCOUNTING LICENSURE

Passed

Introduced by Natalie Manley, District 98

What does this bill do?

Plain-English breakdown

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Official description

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.

Where it stands

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

August 15, 2025

How did lawmakers vote?

House votes

2 recorded votes · each counted separately

Senate votes

2 recorded votes · each counted separately

SenateStage: Motion in Senate · May 22, 2025

58

Yes

0

No

1

Absent or Not Voting

59 senators recorded in this Senate vote. Colors show vote categories only, not whether a vote was good or bad.

What do people think?

Citizen Voice

How would you vote on this bill?

An unofficial public opinion poll. It does not affect the bill or the official vote.

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See how each senator voted

Bill history

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

  2. Added Chief Co-Sponsor Rep. Amy Elik

  3. First Reading

  4. Referred to Rules Committee

  5. Assigned to Financial Institutions and Licensing Committee

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

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

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

  9. Added Co-Sponsor Rep. Jawaharial Williams

  10. Added Co-Sponsor Rep. Steven Reick

  11. Placed on Calendar 2nd Reading - Short Debate

  12. Second Reading - Short Debate

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

  14. Added Co-Sponsor Rep. Regan Deering

  15. Added Chief Co-Sponsor Rep. Anthony DeLuca

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

  17. Added Co-Sponsor Rep. Dagmara Avelar

  18. Added Co-Sponsor Rep. Joyce Mason

  19. Added Co-Sponsor Rep. Hoan Huynh

  20. Arrive in Senate

  21. Placed on Calendar Order of First Reading

  22. Chief Senate Sponsor Sen. Suzy Glowiak Hilton

  23. First Reading

  24. Referred to Assignments

  25. Assigned to Licensed Activities

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

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

  28. Second Reading

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

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

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

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

  33. Passed Both Houses

  34. Sent to the Governor

  35. Governor Approved

  36. Effective Date January 1, 2026

  37. Public Act . . . . . . . . . 104-0228

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