Illinois CPA Requirements

Illinois is a great place to work as a certified public accountant (CPA). The Chicagoland area ranks among the top metro areas for accountants and auditors, and the Illinois CPA Society (ICPAS) provides helpful career and professional resources. Are you considering becoming a CPA in Illinois? Our guide to Illinois' CPA requirements offers a step-by-step look at the process to earn your license.

The Illinois Board of Examiners (ILBOE) oversees the state's licensure process. As in many other jurisdictions, you must pass the Uniform CPA Examination and meet education requirements to become a CPA. As Illinois considers altering its requirements, it's more important than ever to know what it takes to become a CPA in the Prairie State.

Education Requirements for Becoming a CPA in Illinois

CPAs must meet education requirements before taking the CPA exam and earning CPA licensure. These requirements vary by state but typically apply a 150-credit minimum. Nationally, the American Institute of Certified Public Accountants (AICPA) and the National Association of State Boards of Accountancy (NASBA) have proposed a competency-based experience pathway to become a CPA.

Currently, Illinois CPAs need at least 150 credits at the college level to qualify for licensure. The state offers several paths to meet that requirement, including:

• A graduate degree in accounting from a program accredited by the Association to Advance Collegiate Schools of Business (AACSB) or the Accreditation Council for Business Schools and Programs (ACBSP)
• A graduate degree in business from an AACSB- or ACBSP-accredited business department, with at least 30 credits in accounting
• A bachelor's degree and 150 credits, including 30 credits in accounting and 24 credits in business

A 2025 bill would add additional pathways in the state, allowing those with a 120-credit bachelor's degree to substitute two years of relevant work experience for the 30 additional credits. While the ICPAS supports the bill, it has not yet become law.

Concentrations, Courses, and Credits

Illinois CPAs must meet specific course requirements to qualify for licensure. An accounting degree typically meets these requirements, but students from other majors may need to take additional classes.

The accounting course requirements include:

• 30 credits in accounting
• Coursework in managerial accounting, financial accounting, and tax and audit

The business course requirements include:

• 24 credits in business
• Coursework in business communication and business ethics

Aspiring CPAs with graduate degrees in accounting from AACSB- or ACBSP-accredited programs automatically meet the course requirements. Candidates with graduate degrees in accounting from programs that do not hold accreditation from these board-recognized accreditors need to meet the 30 credits of accounting and 24 credits of business course requirements.

The ILBOE counts credit from internships if listed on an official transcript from an accredited institution. Candidates can also qualify with credits from CPA review courses completed at accredited institutions.

Illinois Experience Requirements

To become a CPA in Illinois, you'll need one year of full-time work experience that provides relevant training in accounting, tax, or consulting skills. You can also count management or financial advisory experience toward the requirement.

Candidates can work in government, industry, academia, or public practice to meet the state's experience requirement. While some states require a licensed CPA to supervise this work experience, Illinois does not require a CPA to oversee the employment. However, prospective CPAs can only develop the required experience after completing a minimum of 120 credits.

The 2025 bill under consideration by the Illinois General Assembly may change the experience requirements. That bill, introduced by two state representatives who are CPAs, would allow candidates to count work experience toward the education requirement.

While the state currently requires one year of full-time work experience to become a CPA, candidates with bachelor's degrees would need fewer credits and two years of work experience.

CPA Exam Requirements

Candidates across the country must pass the four-part CPA exam on their way to licensure. However, the process to take the exam and earn a license varies by state. This section details the eligibility requirements and process for taking the CPA exam in Illinois.

For more on the exam, check out our CPA exam guide.

Eligibility to Take the Exam

While you'll need 150 credits to become a fully licensed CPA in Illinois, you can start the exam process sooner. Like many other states, Illinois allows candidates to begin the four-part CPA exam after completing the equivalent of a bachelor's degree.

As of 2023, you'll need to complete at least 120 credits to sit for the CPA exam in Illinois. Candidates can meet that requirement in several ways:

You must pay $200 to submit your transcripts for an ILBOE education evaluation. If you aren't sure if you meet the education requirements, you can complete a $50 pre-evaluation with ILBOE to determine any unmet requirements. The education evaluation requires 6-8 weeks.

If you started the CPA exam in another state and then moved to Illinois, you can transfer up to three exam sections toward your Illinois CPA requirements.

Applying for and Scheduling the Exam

You will receive a results letter after completing Illinois' education evaluation and submitting official transcripts. This letter approves you to schedule the CPA exam or list the requirements you must meet before starting the exam.

Next, you'll submit an Initial Examination Request through your ILBOE account. This request can include up to four sections of the exam, but you must complete the requested exams in six months.

When ILBOE approves your exam request, you will receive an ID to set up your NASBA account. Next, you'll receive a payment notice through your NASBA account, which you must pay within 90 days. After paying, you will receive a Notice to Schedule, which allows you to schedule your approved exams through Prometric.

If you do not pass all four parts in less than six months, you can submit a re-examination request to schedule the remaining exams or retake any failed sections. Illinois allows up to 30 months to pass all four sections.

After Passing the Exam

Once you pass the CPA exam, you're close to earning your CPA license. But there's one more test you'll need to take: the AICPA Ethics Exam.

The ILBOE sends a certification number after confirming your passing scores on the ethics exam and all four parts of the CPA exam. You will receive the letter approximately three days after completing the final exam.

You can use your certification number to apply for a license through the Illinois Department of Financial and Professional Regulation (IDFPR). The application requires a $120 fee.

Maintaining Licensure

Illinois CPA licenses expire every three years. All CPAs operate on the same renewal schedule, and the next deadline is Sept. 30, 2027. Licensed CPAs must renew their credentials online.

As in other states, CPAs in Illinois must meet continuing professional education (CPE) requirements to renew their licenses. Illinois requires 120 hours of CPE, including four hours of ethics and one hour of sexual harassment prevention training.

CPAs can meet CPE requirements by completing verifiable and non-verifiable CPE programs. Verifiable programs include approved organizations registered with the NASBA or IDFPR. For example, the Illinois CPA Society holds approval. Out-of-state organizations approved by their state's CPA regulatory agency are also considered verifiable.

Non-verifiable programs can only make up 60 of the total 120 CPE hours. During their first renewal period, CPAs do not need to meet CPE requirements. CPAs must keep records of their CPE, including proof of attendance, for six years.

Questions About Illinois CPA Requirements