Licensed vs registered CPA in Illinois
What the difference between a licensed CPA and a registered CPA means in Illinois, who can sign audit reports, and how to tell which one you are hiring.
Checked against sources on Oct 21, 2026
Two categories
Illinois law recognizes licensed CPAs and registered CPAs. Both have passed the CPA exam and hold the Illinois CPA certificate. In the IDFPR data checked Oct 21, 2026, 22,674 licensed CPAs and 8,401 registered CPAs have a current record with an Illinois address. On Licensed Illinois, registered CPAs are listed and labeled registered, not licensed; city pages count licensed CPAs and firms only.
What each may do
225 ILCS 450/8.05 sorts accountancy activities into three groups: (1) signing reports that express assurance on financial statements, such as audit reports, may only be performed by licensed CPAs; (2) other attestation engagements may be performed by licensed or registered CPAs; and (3) accounting, tax preparation and advice, bookkeeping, consulting and similar services are not restricted to licensed or registered CPAs. The Illinois CPA Society summarizes it as: registered CPAs may use the CPA designation and can perform accountancy activities except attestation services such as audits and reviews.
Continuing education and renewal
According to the Illinois CPA Society, licensed CPAs must complete 120 hours of CPE every three years, including 4 hours of ethics and one hour of sexual harassment prevention training. Registered CPAs have no CPE requirement. Both renew every three years with IDFPR; the current cycle ends September 30, 2027.
No new registrations since 2012
IDFPR stopped accepting new applications for the Registered CPA category on June 30, 2012. Registrations active on that date were grandfathered and may be renewed. Anyone certified after that date needs a full license to use the CPA title.
IRS representation
An IRS Office of Chief Counsel memorandum concluded that an individual who is a registered CPA in Illinois, but not a licensed CPA, may not practice before the IRS by virtue of the registered CPA status.
Questions
Can a registered CPA call themselves a CPA in Illinois?
Yes. Registered CPAs may use the CPA designation, according to the Illinois CPA Society.
Can a registered CPA sign an audit report?
No. 225 ILCS 450/8.05 limits reports expressing assurance on financial statements, such as audit reports, to licensed CPAs.
Can I still become a registered CPA?
No. IDFPR stopped accepting new Registered CPA applications on June 30, 2012.