Illinois CPA License Reinstatement: What a Lapsed License Costs
If your Illinois CPA license has already lapsed
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A capped formula, not a flat fee: $50 restoration fee plus all lapsed annual renewal fees ($40/yr Licensed CPA, $30/yr Registered CPA), capped so the total cannot exceed $260 (68 Ill. Admin. Code 1420.40(g)). Restoring from voluntary inactive status costs only the current renewal fee instead. IDFPR's own site doesn't publish a CPA-specific restoration figure (its general reactivation-fee table explicitly excludes CPAs), so the administrative code is the authoritative source for the exact amount.
- No extra CPE beyond the normal 120-hour/3-year total (68 Ill. Admin. Code 1420.60/1420.70) -- restoration just requires those 120 hours to fall within the 3 years immediately preceding the restoration application, not an additional amount. Of the 120 hours, at least 4 must be in professional ethics (1420.70(a)(1)), so those 4 ethics hours must also fall within that 3-year window.
- 4 ethics hours, within that total.
What triggers lapsed status: Individual license expires September 30 every 3 years (firm license: November 30) if not renewed in the 2-month pre-expiration window. No grace period -- practicing on an expired license is unlicensed activity from the day after expiration (68 Ill. Admin. Code 1420.80).
See Illinois's CPA license renewal deadline →