I got the reform around 240 BC, I think getting it to activate has a lot to do with beating up Carthage, as I have taken all of Italy on the south side of the alps including sicily and the other islands, the north west coast of greece, and all the territories from Massilia to the end of Iberia. I've got loads of money, at some point I was well over one million funds. Once you get it you'll have a polybian icon in your settlements and you'll get new options for barracks or have to rebuild the max barracks if you already have it. The next tier of units are basically the same, but they have higher armor instead of skill.
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