1. a) CPE may be earned for verified attendance at or participation in any course or program given or approved by one of the following:
2. 1) AICPA;

3. 2) Illinois CPA Society;

   1. 3) A university or college approved by its governing board in the State of Illinois, or equivalent public authority governing board if in another jurisdiction, to award accounting degrees;
   2. 4) CPE sponsored or approved by other states or other state CPA societies;
   3. 5) A person, CPA firm, association, corporation or any other group that applies pursuant to subsection (b) and has been licensed and authorized by the Division to coordinate and present CPE; or
   4. 6) NASBA and persons, CPA firms, associations, corporations or other groups that are members of NASBA's National Registry of CPE Sponsors or Quality Assurance Service Program.
   5. b) An entity seeking a CPE sponsor license, including those set forth in subsections (a)(1) through (5), shall submit:

4. 1) A completed and signed application on forms provided by the Division;

   1. 2) The required fee set forth in Section 1420.40, with the exception of CPE sponsors set forth in subsection (a)(3);

5. 3) Certification that:

   1. A) All CPE offered by the sponsor for CPE credit will comply with this Section and Section 1420.70;
   2. B) The CPE sponsor will verify attendance at all CPE and will maintain attendance records for not less than 6 years; and
   3. C) Upon request by the Division, the sponsor will submit evidence necessary to establish compliance with the requirements of Section 1420.70 and this Section.
   4. c) Upon failure of any CPE sponsor to comply with the requirements of Section 1420.70 and this Section, the Division shall issue a written notification to the CPE sponsor that it must remedy its noncompliance prior to providing further CPE.
   5. d) CPE sponsors' CPE may be disapproved if the CPE sponsor fails to provide information to the Division.

(Source: Amended at 44 Ill. Reg. 184, effective January 3, 2020)