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type title description jurisdiction legislature session identifier citation classification subjects status primary_sponsors version_count action_count vote_count first_action last_action source source_identifier source_url source_hash vintage source_snapshot retrieved_at confidence tags
Bill PUBLIC ACCOUNTING LICENSURE 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. us/states/il Illinois General Assembly 104th HB 2459 Illinois HB 2459 (104th)
bill
enacted
Natalie A. Manley
Suzy Glowiak Hilton
3 37 4 2025-02-03 2025-08-15 openstates ocd-bill/2c2b7b37-d6c6-47ba-bb8c-c533c794d811 https://ilga.gov/Legislation/BillStatus?DocNum=2459&GAID=18&DocTypeID=HB&LegId=160235&SessionID=114 a1923da1377b1ec904df2bf68615a799f820eddef8efc0b43cad21dd46e1e856 2026-07-01 https://data.openstates.org/daily/2026-07-01/public.pgdump 2026-07-06 reported
legislation
bill
us-il

Illinois HB 2459 (104th) — PUBLIC ACCOUNTING LICENSURE

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.

Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

  1. Introduced (filed) — source
  2. Engrossed (committee substitute) — source
  3. Enrolled (enrolled) — source

Votes

  • Licensed Activities — 70 (pass) · upper
  • Third Reading — 1140 (pass) · lower
  • Third Reading — 580 (pass) · upper
  • Financial Institutions & Licensing — 120 (pass) · lower

Sponsors

  • Natalie A. Manley — primary (person)
  • Suzy Glowiak Hilton — primary (person)
  • Amy Elik — cosponsor (person)
  • Anthony DeLuca — cosponsor (person)
  • Chris Balkema — cosponsor (person)
  • Dagmara Avelar — cosponsor (person)
  • Hoan Huynh — cosponsor (person)
  • Jaime M. Andrade, Jr. — cosponsor (person)
  • Jawaharial Williams — cosponsor (person)
  • Joyce Mason — cosponsor (person)
  • Michael J. Coffey, Jr. — cosponsor (person)
  • Regan Deering — cosponsor (person)
  • Steven Reick — cosponsor (person)

Timeline

The legislative action history — every referral, reading, and vote.

  • 2025-02-03 Filed with the Clerk by Rep. Natalie A. Manley filing
  • 2025-02-04 Added Chief Co-Sponsor Rep. Amy Elik
  • 2025-02-04 First Reading reading-1
  • 2025-02-04 Referred to Rules Committee
  • 2025-03-04 Assigned to Financial Institutions and Licensing Committee referral-committee
  • 2025-03-06 Added Co-Sponsor Rep. Michael J. Coffey, Jr.
  • 2025-03-11 Do Pass / Short Debate Financial Institutions and Licensing Committee; 012-000-000
  • 2025-03-12 Added Chief Co-Sponsor Rep. Jaime M. Andrade, Jr.
  • 2025-03-12 Added Co-Sponsor Rep. Jawaharial Williams
  • 2025-03-12 Added Co-Sponsor Rep. Steven Reick
  • 2025-03-12 Placed on Calendar 2nd Reading - Short Debate reading-2
  • 2025-03-19 Second Reading - Short Debate reading-2
  • 2025-03-19 Placed on Calendar Order of 3rd Reading - Short Debate
  • 2025-03-19 Added Co-Sponsor Rep. Regan Deering
  • 2025-04-08 Added Chief Co-Sponsor Rep. Anthony DeLuca
  • 2025-04-08 Third Reading - Short Debate - Passed 114-000-000 passage, reading-3
  • 2025-04-08 Added Co-Sponsor Rep. Dagmara Avelar
  • 2025-04-08 Added Co-Sponsor Rep. Joyce Mason
  • 2025-04-08 Added Co-Sponsor Rep. Hoan Huynh
  • 2025-04-09 Arrive in Senate introduction
  • 2025-04-09 Placed on Calendar Order of First Reading reading-1
  • 2025-04-09 Chief Senate Sponsor Sen. Suzy Glowiak Hilton
  • 2025-04-09 First Reading reading-1
  • 2025-04-09 Referred to Assignments
  • 2025-04-23 Assigned to Licensed Activities referral-committee
  • 2025-05-01 Do Pass Licensed Activities; 007-000-000
  • 2025-05-01 Placed on Calendar Order of 2nd Reading May 6, 2025 reading-2
  • 2025-05-07 Second Reading reading-2
  • 2025-05-07 Placed on Calendar Order of 3rd Reading May 8, 2025
  • 2025-05-15 Added as Alternate Co-Sponsor Sen. Chris Balkema
  • 2025-05-20 Placed on Calendar Order of 3rd Reading **
  • 2025-05-22 Third Reading - Passed; 058-000-000 passage, reading-3
  • 2025-05-22 Passed Both Houses
  • 2025-06-20 Sent to the Governor executive-receipt
  • 2025-08-15 Governor Approved executive-signature
  • 2025-08-15 Effective Date January 1, 2026
  • 2025-08-15 Public Act . . . . . . . . . 104-0228 became-law

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/2c2b7b37-d6c6-47ba-bb8c-c533c794d811. Confidence: reported (aggregated from official Illinois legislature records).