Illinois CPA Requirements

Illinois accountants can pursue many career opportunities, but becoming a CPA in Illinois can take their careers to the next level. With this credential, they qualify for CPA careers at major accounting firms, international organizations, and government agencies. However, Illinois is a two-tier state, which makes the process more complicated.

Two-tier states issue CPA certificates and licenses separately — requiring you to earn your certificate first in Illinois to become a licensed CPA.

The Illinois CPA requirements start with a CPA certificate from the Illinois Board of Examiners (ILBOE). Once you've completed the education and examination requirements for certification, you need to meet experience requirements. Then, you can apply for CPA licensure through the Illinois Department of Financial and Professional Regulation (IDFPR).

This guide covers the certification and licensure processes, including education, exam, and licensure renewal requirements.

Education Requirements for Becoming a CPA in Illinois

Each Illinois CPA needs a 120-credit bachelor's degree from an accredited college to take the CPA exam. Then, they need to earn another 30 credits to earn their CPA certificates and licenses. Many CPAs complete graduate certificates or master's degrees to meet the education requirement. Students can also consider accounting bachelor's-to-master's programs, which allow them to pursue a graduate education in an abbreviated timeline.

You can also use internship credits and study-abroad courses to meet the education requirement. When applying for the CPA certificate, you'll need to submit transcripts demonstrating that you've completed the necessary credits. For study-abroad courses, you will need to provide information about the course to the board.

Concentrations, Courses, and Credits

Illinois sets specific requirements for taking the CPA exam and completing the licensure process. You do not need to earn an accounting degree to become a CPA in Illinois. However, if you hold a degree in a non-accounting field, you will need to meet accounting and business credit requirements.

For CPA exam eligibility, you can complete the education requirements in several ways:

• An accredited bachelor's degree in any field with 24 credits in accounting and 12 credits in business
• An AACSB- or ACBSP-accredited graduate degree in accounting
• An AACSB- or ACBSP-accredited graduate degree in business
• An accredited graduate degree in accounting, business, or another field

For CPA certification and licensure, you will need 150 credits covering the following areas:

• 30 credits in accounting with at least one course in financial accounting, managerial accounting, and tax and audit
• 24 credits in business with at least 2 credits in business communication and 3 credits in business ethics

If you hold a graduate degree in accounting, you automatically meet the accounting hours requirements. You can also count up to six credits from CPA review courses taken at accredited institutions toward your accounting requirements, with up to six additional credits toward the 150-credit requirement.

Illinois Experience Requirements

You need accounting experience to become a licensed CPA in Illinois. Because Illinois is a two-tier state, there are different requirements for a CPA certificate vs. a CPA license. While you do not need work experience to earn your certificate, a history of professional work is required for licensure.

After completing your CPA certificate requirements, you'll need one year of full-time experience for your CPA license. You can gain experience by working in industry, the government, academia, or public practice. While you can count experience earned before completing your CPA certificate, you cannot count experience earned before meeting the educational requirement for the CPA exam.

Your experience must demonstrate accounting, financial advisory, tax, and related skills. While some states require CPA supervision for experience requirements, Illinois does not –– you can count any experience that meets the state's requirements. Equivalent part-time experience also meets this requirement.

If you've held your CPA certificate for more than four years, you'll need to complete 90 hours of continuing professional education (CPE) for licensure in addition to one year of work experience.

CPA Exam Requirements

In every state, CPAs must pass the Uniform CPA Examination for licensure. The exam covers auditing, financial accounting, business analysis, and tax compliance. While every CPA takes this exam, the process of scheduling the exam depends on the state. Learn how it works in Illinois below, and check out our CPA exam guide for more.

Eligibility to Take the Exam

You do not need to meet all the CPA licensure requirements to start taking the Uniform CPA exam. The following list covers several considerations for eligibility in the state:

To schedule your first CPA exam, you'll need to submit official transcripts and a credentials evaluation application to the ILBOE. Then, the ILBOE will send you an email approving you to sit for the CPA exam. If you do not meet the educational requirement, the ILBOE will send you an email listing the deficiencies.

Applying for and Scheduling the Exam

Before you can take the CPA exam, you need to submit a request through your ILBOE account and specify which part or parts of the CPA exam you plan to take. However, you will only have six months to complete the exams, and many test-takers require longer than six months for all four parts. You'll pay $40 per exam section, with a discount for multiple sections.

The ILBOE will send you an exam confirmation letter with a jurisdiction ID. You'll use that ID to create an account with the National Association of State Boards of Accountancy (NASBA). Then, NASBA will send you an enrollment verification email listing the exams you can take. You'll also receive a payment coupon listing your charges for taking the exams, and you'll have 90 days to pay the balance.

After payment, you'll receive a Notice to Schedule (NTS). Next, you'll visit the Prometric site and use your NTS to schedule your exams.

If you do not pass all your exams in one six-month window, you can submit a re-examination request for any sections you have not taken or need to re-take. You must pass all four sections within 18 months.

After Passing the Exam

After you pass the four-part Uniform CPA Exam, there's still one more test to pass. You will need a 90% or higher on the American Institute of Certified Public Accountants ethics exam to become a CPA. However, you can take the exam at any point in your licensure journey. Your score does not expire.

Once your exam scores and the ethics exam score are posted to your ILBOE account, you will receive an official certification letter. Then, you can apply for your CPA license through IDFPR. You'll submit an online application with your CPA certificate number and additional information, plus evidence of your work experience. You'll pay a $120 fee for licensure.

Maintaining Licensure

Once you become a licensed CPA in Illinois, you'll need to renew your license every three years. However, you do not need to renew your CPA certificate.

The renewal requirements include 120 hours of CPE. You'll need to complete a minimum of four hours in ethics education and one hour in sexual harassment prevention training through an IDFPR-approved continuing education provider.

Illinois accepts various activities as professional education. You can receive CPE credit for the following:

• Courses or programs completed at your accounting firm or through registered sponsors
• Individual study programs or interactive self-study
• Published articles or books
• Experience as a teacher, instructor, lecturer, or discussion leader
• University or college courses

When renewing, you must submit a CPE reporting form listing your hours. IDFPR randomly audits these reporting forms, which you must keep for six years. The first renewal cycle does not require CPE, but you'll still need to pay a licensing fee.

Questions About CPAs in Illinois