Illinois CPA License Reinstatement: What a Lapsed License Costs
If your Illinois CPA license has already lapsed
What it actually takes to get a lapsed Illinois CPA license back — the fee, the catch-up CPE, and exactly what triggers "lapsed" in the first place. Sourced the same way every fact on this site is: a board page, plus the codified rule itself where we could confirm it against primary law, clearly labelled where we could only confirm it against the board's own page, never a guess.
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.
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 →