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HB2459

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PUBLIC ACCOUNTING LICENSURE

What this bill does

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.

Sponsor: Natalie A. Manley Chamber: House Introduced: 2025-02-03
PASSED INTO LAW

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Pipeline Progress

Current stage: Signed into Law · Last action 237 days ago

How does a bill become law in Illinois?
  1. Introduction of Bill

    A member of the Senate or the House introduces a bill, which is assigned a unique identifying number (e.g., "H.B. ___" for House bills and "S.B. ___" for Senate bills). If not enacted, it must be reintroduced in the next General Assembly with a new number.

  2. Committee Work — Hearings

    The bill goes to the appropriate committee, which holds hearings to gather expert opinions and determine the need for the legislation.

  3. Committee Work — Markup, Amendments, Report

    The committee may make amendments to the bill. If approved, a committee report endorsing the bill is issued.

  4. Floor Debate

    The bill is debated and can be further amended. The debate transcripts are accessible online for public viewing.

  5. Passage and Consideration in Second Chamber

    If the bill passes in the first chamber, it moves to the second chamber for a similar review process. If both chambers approve, it goes to the governor.

  6. Gubernatorial Action

    The governor can sign the bill into law, veto it, or take no action (resulting in an automatic law after 60 days). The type of veto can be total or amendatory. Once signed, the bill becomes a Public Act and is assigned a Public Act number.

Sponsor Context

Witness slips

6 slips filed. Proponent / opponent / no position as filed with the committee.

Name Organization Representing Position Hearing committee Hearing date
Jim Long Illinois Policy Illinois Policy Proponent Licensed Activities 2025-04-30
Martin Green ILLINOIS CPA SOCIETY ILLINOIS CPA SOCIETY Proponent Licensed Activities 2025-04-30
George Scully Representing Myself Proponent Financial Institutions & Licensing 2025-03-11
Martin Green ILLINOIS CPA SOCIETY ILLINOIS CPA SOCIETY Proponent Financial Institutions & Licensing 2025-03-11
Dan Lewis Illinois Department of Financial and Professional Regulation Illinois Department of Financial and Professional Regulation No Position On Merits Licensed Activities 2025-04-30
Marc Reiter IDFPR IDFPR No Position On Merits Financial Institutions & Licensing 2025-03-11

Roll-call votes

Total votes and outcome per event. Deciding vote = margin of 1; those voters on the winning side could have changed the outcome by flipping.

Date Chamber Type Description Yea Nay Present NV Outcome Margin Deciding voters
H Committee Financial Institutions & Licensing 12 0 0 0 Passed 12 —
H Floor Third Reading 114 0 0 4 Passed 114 —
S Committee Licensed Activities 7 0 0 2 Passed 7 —
2025-05-22 S Floor May 22, 2025 58 0 0 1 Passed 58 —

Action History

37 actions recorded. Last action: 2025-08-15 — Public Act . . . . . . . . .104-0228. Each action's meaning and outcome signal are classified automatically.

2025-02-03 Introduction & Filing
Filed with the Clerk byRep. Natalie A. Manley House Rule 6(b)
Bill officially submitted to the House Clerk during the session.
2025-02-04 Co-Sponsorship Mild +
Added Chief Co-SponsorRep. Amy Elik Senate Rule 5-1(a); House Rule 37(a)
Chief co-sponsor added.
2025-02-04 Introduction & Filing
First Reading Senate Rule 5-1(d)/5-2; House Rule 37(d)/38
Formal introduction — title read into the official record. Required procedural step; bill now exists in the system.
2025-02-04 Committee Assignment
Referred toRules Committee Senate Rule 3-8(a); House Rule 18(a)
Sent to a committee (usually Rules in the House, Assignments in the Senate). The gatekeeping step — Rules/Assignments decides which substantive committee hears the bill.
2025-03-04 Committee Assignment
Assigned toFinancial Institutions and Licensing Committee Senate Rule 3-8(a); House Rule 18(b)
Sent to a substantive committee (e.g., Transportation, Revenue). This is where the bill gets a real hearing and evaluation.
2025-03-06 Co-Sponsorship Mild +
Added Co-SponsorRep. Michael J. Coffey, Jr. Senate Rule 5-1(a); House Rule 37(a)
A legislator adds their name as co-sponsor, signaling public support for the bill.
2025-03-11 Committee Action Positive
Do Pass / Short DebateFinancial Institutions and Licensing Committee; 012-000-000 Senate Rule 3-11(a)(1); House Rule 22(a)(1), 52(b)
Committee recommends passage and places it on the Short Debate calendar (limited floor discussion time). Strong positive signal — committee believes bill has broad support.
2025-03-12 Co-Sponsorship Mild +
Added Chief Co-SponsorRep. Jaime M. Andrade, Jr. Senate Rule 5-1(a); House Rule 37(a)
Chief co-sponsor added.
2025-03-12 Co-Sponsorship Mild +
Added Co-SponsorRep. Jawaharial Williams Senate Rule 5-1(a); House Rule 37(a)
A legislator adds their name as co-sponsor, signaling public support for the bill.
2025-03-12 Co-Sponsorship Mild +
Added Co-SponsorRep. Steven Reick Senate Rule 5-1(a); House Rule 37(a)
A legislator adds their name as co-sponsor, signaling public support for the bill.
2025-03-12 Floor Process Positive
Placed on Calendar 2nd Reading - Short Debate Senate Rule 4-4(7-8)/5-2; House Rule 31(8-9)/38/52
Bill placed on the Second Reading calendar. Positive — bill is queued for floor action.
2025-03-19 Floor Process Positive
Second Reading - Short Debate Senate Rule 3-12(a)/5-4(a); House Rule 24(a)/40(b)/52(a)(1)
Bill reaches the floor amendment stage on Short Debate calendar. Major milestone — bill has passed committee and is on the floor.
2025-03-19 Floor Process Positive
Placed on Calendar Order of 3rd Reading - Short Debate Rule 4-4(8)
Bill placed on the Third Reading calendar — queued for final vote.
2025-03-19 Co-Sponsorship Mild +
Added Co-SponsorRep. Regan Deering Senate Rule 5-1(a); House Rule 37(a)
A legislator adds their name as co-sponsor, signaling public support for the bill.
2025-04-08 Co-Sponsorship Mild +
Added Chief Co-SponsorRep. Anthony DeLuca Senate Rule 5-1(a); House Rule 37(a)
Chief co-sponsor added.
2025-04-08 Floor Vote Positive
Third Reading - Short Debate - Passed114-000-000 Senate Rule 5-1(f)/7-1/7-2; House Rule 37(f)/49/50
Bill PASSED on Short Debate Third Reading. Bill cleared the chamber.
2025-04-08 Co-Sponsorship Mild +
Added Co-SponsorRep. Dagmara Avelar Senate Rule 5-1(a); House Rule 37(a)
A legislator adds their name as co-sponsor, signaling public support for the bill.
2025-04-08 Co-Sponsorship Mild +
Added Co-SponsorRep. Joyce Mason Senate Rule 5-1(a); House Rule 37(a)
A legislator adds their name as co-sponsor, signaling public support for the bill.
2025-04-08 Co-Sponsorship Mild +
Added Co-SponsorRep. Hoan Huynh Senate Rule 5-1(a); House Rule 37(a)
A legislator adds their name as co-sponsor, signaling public support for the bill.
2025-04-09 Cross-Chamber Positive
Arrive in Senate Senate Rule 5-1(d)/4-4(9-11); House Rule 37(d)/31(10-12)
House bill arrives in the Senate after passing the House.
2025-04-09 Procedural
Placed on Calendar Order of First Reading Senate Rule 4-4/7-4; House Rule 31/54
Bill queued for First Reading in the second chamber.
2025-04-09 Cross-Chamber Positive
Chief Senate SponsorSen. Suzy Glowiak Hilton Senate Rule 5-1(d)/4-4(9-11); House Rule 37(d)/31(10-12)
Senate sponsor assigned for a House bill.
2025-04-09 Introduction & Filing
First Reading Senate Rule 5-1(d)/5-2; House Rule 37(d)/38
Formal introduction — title read into the official record. Required procedural step; bill now exists in the system.
2025-04-09 Committee Assignment
Referred toAssignments Senate Rule 3-8(a); House Rule 18(a)
Sent to a committee (usually Rules in the House, Assignments in the Senate). The gatekeeping step — Rules/Assignments decides which substantive committee hears the bill.
2025-04-23 Committee Assignment
Assigned toLicensed Activities Senate Rule 3-8(a); House Rule 18(b)
Sent to a substantive committee (e.g., Transportation, Revenue). This is where the bill gets a real hearing and evaluation.
2025-05-01 Committee Action Positive
Do PassLicensed Activities; 007-000-000 Rule 3-11(a)(1), Rule 3-12(a)
Committee recommends passage. The most important positive gate — majority of bills never get here.
2025-05-01 Floor Process Positive
Placed on Calendar Order of 2nd Reading May 6, 2025 Rule 3-12(a), Rule 4-4(7)
Bill placed on the order of Second Reading.
2025-05-07 Floor Process Positive
Second Reading Senate Rule 3-12(a)/5-4(a); House Rule 24(a)/40(b)
Bill reaches the floor amendment stage. Floor amendments can be offered here.
2025-05-07 Floor Process Positive
Placed on Calendar Order of 3rd Reading May 8, 2025 Rule 4-4(8)
Bill placed on the Third Reading calendar — queued for final vote.
2025-05-15 Co-Sponsorship Mild +
Added as Alternate Co-SponsorSen. Chris Balkema Senate Rule 5-1(a); House Rule 37(a)
Alternate co-sponsor added.
2025-05-20 Floor Process Positive
Placed on Calendar Order of 3rd Reading ** Rule 4-4(8)
Bill placed on the Third Reading calendar — queued for final vote.
2025-05-22 Floor Vote Positive
Third Reading - Passed;058-000-000 Rule 5-1(f)
Bill PASSED a floor vote on Third Reading. Major milestone — bill has cleared one chamber.
2025-05-22 Concurrence Positive
Passed Both Houses Rule 8-1, Rule 8-4
Bill PASSED BOTH CHAMBERS. Major milestone — bill goes to the Governor next.
2025-06-20 Governor Action Positive
Sent to the Governor Senate Article IX/Rules 9-1 to 9-6; House Article IX/Rules 77-82
Bill transmitted to the Governor for signature. Strong positive — bill has passed both chambers.
2025-08-15 Governor Action Positive
Governor Approved Senate Article IX/Rules 9-1 to 9-6; House Article IX/Rules 77-82
GOVERNOR SIGNED THE BILL. Bill is now law (pending effective date).
2025-08-15 Enacted Into Law Law
Effective Date January 1, 2026 Article IX
Law's effective date announced. Most IL laws take effect January 1 of the next year unless otherwise specified.
2025-08-15 Enacted Into Law Law
Public Act . . . . . . . . .104-0228 Article IX
Bill signed into law — assigned a Public Act number (e.g., PA 104-0032).

All actions (table)

Date Chamber Action Category Signal
2025-02-03 House Filed with the Clerk byRep. Natalie A. Manley House Rule 6(b) Introduction & Filing —
2025-02-04 House Added Chief Co-SponsorRep. Amy Elik Senate Rule 5-1(a); House Rule 37(a) Co-Sponsorship Mild +
2025-02-04 House First Reading Senate Rule 5-1(d)/5-2; House Rule 37(d)/38 Introduction & Filing —
2025-02-04 House Referred toRules Committee Senate Rule 3-8(a); House Rule 18(a) Committee Assignment —
2025-03-04 House Assigned toFinancial Institutions and Licensing Committee Senate Rule 3-8(a); House Rule 18(b) Committee Assignment —
2025-03-06 House Added Co-SponsorRep. Michael J. Coffey, Jr. Senate Rule 5-1(a); House Rule 37(a) Co-Sponsorship Mild +
2025-03-11 House Do Pass / Short DebateFinancial Institutions and Licensing Committee; 012-000-000 Senate Rule 3-11(a)(1); House Rule 22(a)(1), 52(b) Committee Action Positive
2025-03-12 House Added Chief Co-SponsorRep. Jaime M. Andrade, Jr. Senate Rule 5-1(a); House Rule 37(a) Co-Sponsorship Mild +
2025-03-12 House Added Co-SponsorRep. Jawaharial Williams Senate Rule 5-1(a); House Rule 37(a) Co-Sponsorship Mild +
2025-03-12 House Added Co-SponsorRep. Steven Reick Senate Rule 5-1(a); House Rule 37(a) Co-Sponsorship Mild +
2025-03-12 House Placed on Calendar 2nd Reading - Short Debate Senate Rule 4-4(7-8)/5-2; House Rule 31(8-9)/38/52 Floor Process Positive
2025-03-19 House Second Reading - Short Debate Senate Rule 3-12(a)/5-4(a); House Rule 24(a)/40(b)/52(a)(1) Floor Process Positive
2025-03-19 House Placed on Calendar Order of 3rd Reading - Short Debate Rule 4-4(8) Floor Process Positive
2025-03-19 House Added Co-SponsorRep. Regan Deering Senate Rule 5-1(a); House Rule 37(a) Co-Sponsorship Mild +
2025-04-08 House Added Chief Co-SponsorRep. Anthony DeLuca Senate Rule 5-1(a); House Rule 37(a) Co-Sponsorship Mild +
2025-04-08 House Third Reading - Short Debate - Passed114-000-000 Senate Rule 5-1(f)/7-1/7-2; House Rule 37(f)/49/50 Floor Vote Positive
2025-04-08 House Added Co-SponsorRep. Dagmara Avelar Senate Rule 5-1(a); House Rule 37(a) Co-Sponsorship Mild +
2025-04-08 House Added Co-SponsorRep. Joyce Mason Senate Rule 5-1(a); House Rule 37(a) Co-Sponsorship Mild +
2025-04-08 House Added Co-SponsorRep. Hoan Huynh Senate Rule 5-1(a); House Rule 37(a) Co-Sponsorship Mild +
2025-04-09 Senate Arrive in Senate Senate Rule 5-1(d)/4-4(9-11); House Rule 37(d)/31(10-12) Cross-Chamber Positive
2025-04-09 Senate Placed on Calendar Order of First Reading Senate Rule 4-4/7-4; House Rule 31/54 Procedural —
2025-04-09 Senate Chief Senate SponsorSen. Suzy Glowiak Hilton Senate Rule 5-1(d)/4-4(9-11); House Rule 37(d)/31(10-12) Cross-Chamber Positive
2025-04-09 Senate First Reading Senate Rule 5-1(d)/5-2; House Rule 37(d)/38 Introduction & Filing —
2025-04-09 Senate Referred toAssignments Senate Rule 3-8(a); House Rule 18(a) Committee Assignment —
2025-04-23 Senate Assigned toLicensed Activities Senate Rule 3-8(a); House Rule 18(b) Committee Assignment —
2025-05-01 Senate Do PassLicensed Activities; 007-000-000 Rule 3-11(a)(1), Rule 3-12(a) Committee Action Positive
2025-05-01 Senate Placed on Calendar Order of 2nd Reading May 6, 2025 Rule 3-12(a), Rule 4-4(7) Floor Process Positive
2025-05-07 Senate Second Reading Senate Rule 3-12(a)/5-4(a); House Rule 24(a)/40(b) Floor Process Positive
2025-05-07 Senate Placed on Calendar Order of 3rd Reading May 8, 2025 Rule 4-4(8) Floor Process Positive
2025-05-15 Senate Added as Alternate Co-SponsorSen. Chris Balkema Senate Rule 5-1(a); House Rule 37(a) Co-Sponsorship Mild +
2025-05-20 Senate Placed on Calendar Order of 3rd Reading ** Rule 4-4(8) Floor Process Positive
2025-05-22 Senate Third Reading - Passed;058-000-000 Rule 5-1(f) Floor Vote Positive
2025-05-22 House Passed Both Houses Rule 8-1, Rule 8-4 Concurrence Positive
2025-06-20 House Sent to the Governor Senate Article IX/Rules 9-1 to 9-6; House Article IX/Rules 77-82 Governor Action Positive
2025-08-15 House Governor Approved Senate Article IX/Rules 9-1 to 9-6; House Article IX/Rules 77-82 Governor Action Positive
2025-08-15 House Effective Date January 1, 2026 Article IX Enacted Into Law Law
2025-08-15 House Public Act . . . . . . . . .104-0228 Article IX Enacted Into Law Law