Illinois CPA Requirements

Are you looking to take the CPA Exam as an exam candidate for Illinois? Each state or region in the United States has a different set of requirements in order to sit for the test. If you are considering Illinois, you should first understand if you meet all of the necessary qualifications including education, residency, and age requirements. Below you will find the appropriate prerequisites, test center locations, exam fees, resources, and contact information to help you better understand all Illinois CPA requirements. For example, did you know candidates in Illinois can receive “provisional” approval to take the CPA exam while completing educational requirements?

Please note that obtaining a CPA license in IL may require additional qualifications including continuing education or work experience.

The data on this page was last reviewed and updated in January 2019.


CPA Exam Requirements in Illinois

Education

  • Baccalaureate’s degree is required.
  • 150 semester hours is required to sit for the CPA exam.
  • Candidates can receive “provisional” approval to take the CPA exam while completing educational requirements – 120 days to clear their provisional status.
  • Research and Analysis in Accounting will no longer be a requirement beginning January 1, 2019 for all NEW credential evaluation applications received on or after this date.
  • See full education requirements on the Illinois Board of Accountancy website.

View Other Illinois Education Requirements.

Illinois State Requirements & Education Options

Education Requirements Effective July 1, 2013 to Present

If you wish to be approved to sit for the CPA examination after July 1, 2013, you must meet the educational requirements listed below.

Please refer to Section 1400.90 of the Administrative Rules for complete transcript of requirements
listed at www.ilboe.org

For questions regarding which option was used to process your evaluation, please contact our
office, www.ilboe.org

Option 1:

Degree: A graduate degree in accounting from a regionally accredited institution or approved equivalent institution (regional accrediting association which is a member of the Council for Higher Education Accreditation (CHEA) www.acenet.edu) and AACSB www.aacsb.edu or ACBSP www.acbsp.org accredited accounting program.**

Total Hours: You must have completed 150 semester credit hours*

Accounting Hours: No specific requirements

Business Hours: No specific requirements

*Quarter credit hours may be converted to semester credit hours by multiplying quarter credit hours by
two-thirds.

**If a candidate has obtained graduate credit or a degree from a non-AACSB/ACBSP program, s/he will
apply under option 4.

Option 2:

Degree: A graduate degree in business from a regionally accredited institution or approved equivalent institution (regional accrediting association which is a member of the Council for Higher Education Accreditation (CHEA) www.acenet.edu) and AACSB www.aacsb.edu or ACBSP www.acbsp.org accredited business program.***

Total Hours: You must have completed 150 semester credit hours*

Accounting Hours: 30 semester credit hours in accounting including; ****
Managerial Accounting, Taxation, Financial Accounting, Audit and at least two semester credit hours of Research & Analysis (RAA)**

Business Hours: No specific requirements

*Quarter credit hours may be converted to semester credit hours by multiplying quarter credit hours by two-thirds.

**For purposes of meeting the accounting hours requirement, one graduate accounting SCH is equivalent to 1.6 SCH. This extra weight is not applied to the total semester hours.

***If a candidate has obtained graduate credit or a degree from a non-AACSB/ACBSP program, s/he will apply under option 4.

Please note: Graduate accounting credit earned with an undergraduate degree (with no graduate degree earned yet-only enrolled in a graduate degree program) will be multiplied by 1.6 whether or not the credit has been taken from an AACSB or ACBSP accredited program.

****No more than three (3) semester hours of accounting obtained through internships or life experience credit posted on a college transcript may be awarded to the accounting requirements.

Option 4:

Degree: At least a baccalaureate degree in any concentration or graduate degree with a concentration other than accounting or business from a regionally accredited institution or approved equivalent institution (regional accrediting association which is a member of the Council for Higher Education Accreditation (CHEA)).*** www.acenet.edu

Total Hours: You must have completed 150 semester credit hours*

Accounting Hours: 30 semester credit hours in accounting including****
Managerial Accounting, Taxation, Financial Accounting, Audit and at least two semester
college hours of Research & Analysis (RAA)**

Business Hours: 24 semester credit hours in business including****:
Two (2) semester credit hours (SCH) of Business Communication (BC) and three (3) SCH of Business Ethics (BE)

*Quarter credit hours may be converted to semester credit hours by multiplying quarter credit hours by two-thirds.

**For purposes of meeting the accounting hours requirement, one graduate SCH is equivalent to1.6 SCH earned at the undergraduate level. This extra weight is not applied to the total semester hours.

***If a candidate has obtained graduate credit or a degree from a non-AACSB/ACBSP program, s/he will apply under option 4.

Please note: Graduate accounting credit earned with an undergraduate degree (with no graduate degree earned yet-only enrolled in a graduate degree program) will be multiplied by 1.6 whether or not the credit has been taken from an AACSB or ACBSP accredited program.

**** No more than three (3) semester hours of accounting & no more than three (3) semester hours of business obtained through internships or life-experience credit posted on a college transcript may be awarded to the accounting & business requirements.

Residency

US citizenship is not required.
Illinois residency is not required.

Age

Minimum age:
18 Years Old

Find CPA Test Centers

Visit prometric.com to find a CPA test center in Illinois near you.


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Exam Fees:
Initial Application Fee: $120.00
Audit: $208.40
Financial: $208.40
Regulation: $208.40
Business: $208.40
Total: $953.60

*Registration fee for re-examination depends on the number of parts you are retaking.

Contact Information:
The Illinois Board of Examiners
Email: help@ilboe.org
Phone: 815-753-8900
Address:

1120 E Diehl Rd, Suite 107
Naperville, IL 60563

CPA License Requirements in Illinois

Education

Continuing education is required.

Work Experience

Work experience is required.

Other Qualification

Social Security Number NOT required.
Pass the AICPA Ethics Exam.

Getting your CPA license in Illinois can mean that additional requirements must be met. Since fees, requirements, and rules may change on a frequent basis, we highly recommend contacting the Illinois State Board of Accountancy for complete licensing information.


Links and Resources:

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