HB2459
View on ILGAPUBLIC 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.
Calculating prediction drivers...
Pipeline Progress
Current stage: Signed into Law · Last action 421 days ago
How does a bill become law in Illinois?
-
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.
-
Committee Work — Hearings
The bill goes to the appropriate committee, which holds hearings to gather expert opinions and determine the need for the legislation.
-
Committee Work — Markup, Amendments, Report
The committee may make amendments to the bill. If approved, a committee report endorsing the bill is issued.
-
Floor Debate
The bill is debated and can be further amended. The debate transcripts are accessible online for public viewing.
-
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.
-
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
Bills sponsored by Natalie A. Manley advance 10% more often than the chamber average.
Campaign finance
This is SBE campaign receipts to the people on this bill, not Moneyball and not earmarked to the bill.
Money is campaign receipts to matched candidate committees, not earmarked to this bill. Window 2025-01-01 – 2026-09-13.
Sponsor and voter funding
| Member | Role | Receipts | Total received | Top donors |
|---|---|---|---|---|
| Natalie A. Manley | Chief sponsor | 183 | $225,088.29 | Illinois Laborers' Legislative Committee ($15,000.00); Liuna Chicago Laborers' District Council PAC ($13,500.00); Chicago Land Operators Joint Labor-Management PAC ($11,000.00) |
| Amy Elik | Sponsor | 187 | $148,116.03 | Realtor PAC ($5,500.00); IL State Medical Society PAC ($5,000.00); Edward Sholar ($5,000.00) |
| Jaime M. Andrade, Jr. | Sponsor | 321 | $1,472,929.23 | Democrats for the Illinois House ($683,723.61); Illinois Laborers' Legislative Comm ($72,800.00); IL Political Action Committee for Education (I.P.A.C.E.) ($72,800.00) |
| Anthony DeLuca | Sponsor | 237 | $338,063.00 | AFT Local 604 COPE II ($17,000.00); I.P.A.C.E ($15,000.00); Roofers & Waterproofers Local 11 ($12,000.00) |
| Michael J. Coffey, Jr. | Sponsor | 334 | $263,315.72 | Realtor PAC ($9,000.00); IL Manufactured Housing Assn. PAC ($8,541.02); J & J Ventures Gaming LLC ($8,000.00) |
| Jawaharial Williams | Sponsor | 85 | $173,013.00 | Friends Of Walter Burnett Jr. ($72,800.00); Comcast Financial Agency Corporation ($8,000.00); Chicago Land Operators Joint Labor- Management PAC ($7,500.00) |
| Steven Reick | Sponsor | 42 | $39,800.00 | Chicagoland Operators Joint Labor-Management PAC ($5,500.00); IL Manufactured Housing Assn. PAC ($3,000.00); Fraternal Order of Police ($3,000.00) |
| Regan Deering | Sponsor | 235 | $157,697.81 | Sally Andreas ($11,900.00); Jeffrey Tinervin ($7,500.00); Richard Uihlein ($7,300.00) |
| Dagmara Avelar | Sponsor | 151 | $186,808.21 | Chicago Land Operators Joint Labor-Management PAC ($10,500.00); LIUNA CHICAGO LABORERS' DISTRICT COUNCIL ($10,000.00); Save Our Local Businesses IL PAC ($10,000.00) |
| Joyce Mason | Sponsor | 90 | $97,369.38 | IPACE ($16,950.00); Abbvie PAC ($8,000.00); Chicago Land Operators Joint Labor-Management PAC ($6,500.00) |
| Hoan Huynh | Sponsor | 27 | $25,467.34 | Fred Eychaner ($7,300.00); Mohamad Atieh ($2,500.00); Park To Shop ($2,000.00) |
| Suzy Glowiak Hilton | Sponsor | 142 | $429,173.14 | I.P.A.C.E. ($78,800.00); Carpentry Advancement PAC ($72,800.00); LIUNA Chicago Laborers' District Council PAC ($72,800.00) |
| Chris Balkema | Sponsor | 94 | $95,060.00 | Kevin Hoffman ($12,500.00); Richard Uihlein ($7,300.00); D Construction ($5,000.00) |
Overlapping donors
Donors who gave to more than one sponsor or voter on this bill. Still not earmarked to the bill.
Top donors across these members
| Donor | Occupation | Employer | Receipts | Total |
|---|---|---|---|---|
| Democrats for the Illinois House | — | — | 73 | $684,842.63 |
| Carpentry Advancement PAC | — | — | 17 | $95,300.00 |
| I.P.A.C.E. | — | — | 6 | $83,800.00 |
| Health Care Council of IL PAC | — | — | 4 | $75,999.90 |
| IL Political Action Committee for Education (I.P.A.C.E.) | — | — | 1 | $72,800.00 |
| Illinois Laborers' Legislative Comm | — | — | 2 | $72,800.00 |
| Friends Of Walter Burnett Jr. | — | — | 1 | $72,800.00 |
| LIUNA Chicago Laborers' District Council PAC | — | — | 1 | $72,800.00 |
| Democratic Party of Illinois | — | — | 7 | $64,615.46 |
| LIUNA Chicago Laborers Dist. Cncl PAC | — | — | 2 | $60,000.00 |
| Friends of Robert "Bob" Rita | — | — | 2 | $51,000.00 |
| Chicago Land Operators Joint Labor-Management PAC | — | — | 15 | $37,500.00 |
| Sports Betting Alliance | — | — | 10 | $30,000.00 |
| Citizens for Marcus C Evans Jr | — | — | 1 | $30,000.00 |
| People for Emanuel "Chris" Welch | — | — | 1 | $28,000.00 |
| Illinois Laborers' Legislative Committee | — | — | 5 | $27,500.00 |
| Realtor PAC | — | — | 16 | $27,500.00 |
| AFT Local 604 COPE II | — | — | 5 | $25,333.00 |
| Ameren Illinois | — | — | 14 | $25,000.00 |
| J & J Ventures Gaming LLC | — | — | 14 | $23,500.00 |
| Comcast | — | — | 9 | $20,310.85 |
| Citizens for Linda Holmes | — | — | 1 | $20,000.00 |
| Liuna Chicago Laborers' District Council PAC | — | — | 6 | $17,500.00 |
| IPACE | — | — | 4 | $16,950.00 |
| Accel Entertainment Gaming LLC | — | — | 10 | $16,500.00 |
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.
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 |