To become a CPA in Illinois you need 150 semester hours of college education, a passing score on the Uniform CPA Examination, a passing score on a separate AICPA ethics exam, and at least one year of qualifying work experience. Two agencies handle the process. The Illinois Board of Examiners (ILBOE) evaluates your education, clears you to sit for the exam, and issues your certification number. The Illinois Department of Financial and Professional Regulation (IDFPR) issues and renews the license that actually lets you practice as a CPA. Illinois CPA requirements split cleanly along that line, and knowing which agency handles what will save you time at every stage.
Education: 120 Hours to Sit, 150 Hours to License
Illinois sets two education thresholds. The lower one lets you start the exam; the higher one is needed before IDFPR will issue your license.
To sit for the exam, you need a bachelor’s degree from an accredited institution and at least 120 semester hours of coursework. Those 120 hours must include 24 semester hours of accounting and 12 semester hours of business courses, and the accounting hours must include at least one course in taxation and one in auditing.1Illinois Board of Examiners. CPA Exam Education Requirements Your school must be accredited by an organization recognized by the Council for Higher Education Accreditation (CHEA) or the U.S. Department of Education, or by another accrediting body the Board approves.2Illinois Board of Examiners. Education Requirements Quarter-credit hours convert to semester hours by multiplying by two-thirds.
For licensure, you must complete 150 semester hours total, including a bachelor’s degree or higher, with an accounting concentration or its equivalent as determined by Board rule.3Justia Law. Illinois Code 225 ILCS 450 – Illinois Public Accounting Act Most bachelor’s programs come in at roughly 120 hours, so candidates usually pick up the remaining 30 through a master’s program, a second major, or additional undergraduate coursework.
The CPA Exam
The Uniform CPA Examination changed in January 2024 under the “CPA Evolution” initiative. There are now three core sections every candidate must pass, plus one discipline section you choose.
The three core sections are Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), and Regulation (REG). AUD covers audit procedures, evidence evaluation, and professional responsibilities. FAR covers financial statements, accounting standards, and governmental accounting. REG covers federal taxation, business law, and ethics.
You then choose one of three discipline sections: Business Analysis and Reporting (BAR), which focuses on financial analysis, technical accounting, and reporting; Information Systems and Controls (ISC), which covers IT governance, cybersecurity, and system controls; or Tax Compliance and Planning (TCP), which focuses on individual and entity tax planning and compliance. Passing one discipline section replaced the old BEC requirement.4National Association of State Boards of Accountancy (NASBA). CPA Exam Transition FAQs
You need a minimum score of 75 on each section to pass.5AICPA & CIMA. Learn More About CPA Exam Scoring and Pass Rates Once you pass your first section, you have 30 months to pass the remaining three.6Illinois Board of Examiners. New Candidates Miss that deadline and your earliest passed section expires; you have to retake it.7AICPA & CIMA. CPA Exam Credit Extension Deadline in June 2025 That is a longer window than the old 18 months, but working full-time while studying eats into it fast.
Registering and Paying
Registration starts with the ILBOE, not with the testing center. You create an ILBOE account and submit a credentials evaluation application with a $200 domestic evaluation fee. There is no fee for candidates educated entirely outside the United States, and an optional $50 pre-evaluation is available if you want a preliminary read before paying the full fee.8Illinois Board of Examiners. Credentials Evaluation Application
Once the ILBOE approves your credentials, you submit an initial examination request, receive a jurisdiction ID from the Board, set up a NASBA account, pay the exam fees, and receive a Notice to Schedule (NTS). You then book your testing appointments through Prometric.9Illinois Board of Examiners. Exam Application Each section costs $390 through NASBA, so plan on roughly $1,560 in exam fees plus the $200 evaluation fee.
The AICPA Ethics Exam
Illinois candidates seeking certification after January 1, 2005 must pass a separate ethics exam administered by the AICPA. It is not part of the Uniform CPA Examination. It covers the AICPA’s rules of professional conduct, and you need a score of at least 90% to pass. You can take it at any point while working through the exam sections.10Illinois Board of Examiners. Certification Process The score never expires, so many candidates finish it early.
Once all four exam sections and the ethics exam are on file, the ILBOE emails your certification letter with your certification number, typically within about three days.10Illinois Board of Examiners. Certification Process
Work Experience
Illinois requires at least one year of full-time work experience before you can be licensed. The state defines a year as 12 months averaging at least 20 work days per month, totaling 1,500 hours or more. Part-time work can meet the equivalent by accumulating 2,000 hours over a period longer than one year but shorter than four.11Illinois General Assembly. Illinois Administrative Code Title 68 Part 1420
The work must involve accounting, auditing, tax, financial advisory, management advisory, or consulting skills. It can happen in public accounting firms, government agencies, private industry, or academic settings. Illinois does not require the experience to be supervised by a licensed CPA, which gives candidates outside traditional firms more flexibility.11Illinois General Assembly. Illinois Administrative Code Title 68 Part 1420
One detail that catches people out: qualifying experience only counts after you have completed 120 hours of undergraduate education and earned your bachelor’s degree. Anything you did before that does not count. Your supervisor or an authorized agent of your employer verifies the hours by completing and signing IDFPR’s experience verification form.11Illinois General Assembly. Illinois Administrative Code Title 68 Part 1420
Applying for the License
With your ILBOE certification number, signed experience verification, and transcripts confirming 150 semester hours, you apply for licensure through IDFPR. In October 2024, IDFPR launched CORE, a new online licensing system that serves as the primary portal for new applications.12Illinois Department of Financial and Professional Regulation. Public Accounting Application fees are paid online at submission.6Illinois Board of Examiners. New Candidates
Illinois is a two-tier state. The ILBOE certificate confirms you passed the exam and met the education requirements; the IDFPR license or registration is what lets you use the CPA title in practice. For interstate mobility purposes, only CPAs holding an active license or permit from IDFPR are treated as substantially equivalent to the national standard.13National Association of State Boards of Accountancy (NASBA). Substantial Equivalency
New Licensure Pathways in 2027
House Bill 2459, signed by the Illinois Governor in August 2025, adds two alternative routes to CPA licensure that take effect in 2027. The bill was aimed at the pipeline shortage in the profession.
- Bachelor’s degree with an accounting concentration, at least two years of relevant work experience, and a passing CPA exam.
- Master’s degree with an accounting concentration, at least one year of relevant work experience, and a passing CPA exam.
The existing 150-hour pathway stays available. The bachelor’s-degree route trades the extra 30 credit hours for an additional year of work experience, which may fit better if you want to start earning sooner. There is a tradeoff on interstate practice: CPAs licensed through the new pathways may not automatically qualify as substantially equivalent under the Uniform Accountancy Act if the pathway does not meet the UAA’s 150-hour standard.13National Association of State Boards of Accountancy (NASBA). Substantial Equivalency
Renewing Your License
Illinois CPA licenses renew every three years by September 30.14Illinois Department of Financial and Professional Regulation. Certified Public Accountant and CPA Firm Renewal Tips You complete 120 hours of continuing professional education during each three-year cycle, and at least four of those hours must cover professional ethics.15Illinois General Assembly. Illinois Administrative Code Title 68 Section 1420.70 One additional hour of sexual harassment prevention training is also required.16Illinois CPA Society. Renewing Your License
New CPAs are exempt from CPE for the first renewal period after the license is initially issued.15Illinois General Assembly. Illinois Administrative Code Title 68 Section 1420.70 Keep your CPE records for at least six years, because IDFPR can audit at any time. Renewals go through the IDFPR portal. If you miss the deadline or come up short on CPE, your license moves to inactive status, and restoring it requires a separate application and may include making up the missing hours.
Practicing Outside Illinois
An Illinois license built on the 150-hour pathway generally qualifies as substantially equivalent under the Uniform Accountancy Act, which can let you practice in other states without getting a separate license there. Under UAA Section 23, a CPA whose home-state license meets the national baseline of 150 hours of education, one year of experience, and a passing CPA exam can be granted practice privileges in other participating jurisdictions.13National Association of State Boards of Accountancy (NASBA). Substantial Equivalency Before you work across state lines, check with the board of accountancy in the state where you plan to practice; some require advance notification or a fee.
Federal Practice Rights the License Unlocks
A CPA license in good standing carries specific federal privileges. Under Treasury Department Circular No. 230, CPAs in good standing with their state licensing authority may practice before the IRS: preparing and filing documents, communicating with the IRS on a taxpayer’s behalf, providing written and oral tax advice, and representing clients at IRS conferences, hearings, and meetings.17Internal Revenue Service. Frequently Asked Questions – Office of Professional Responsibility
Public company auditing is a separate track. Under PCAOB Rule 2100, any firm that issues or plays a substantial role in preparing an audit report for a publicly traded company must be registered with the Public Company Accounting Oversight Board. The SEC also requires that any CPA whose report appears in a registrant’s filings be licensed and in good standing in the jurisdiction where they maintain their residence or principal office.18U.S. Securities and Exchange Commission. Financial Reporting Manual – Topic 4 An Illinois CPA license alone does not put you into that work; the firm registration is a separate step.