Illinois CPA requirements
Illinois CPA requirements today: Illinois lets you sit for the exam at 120 credit hours, but you still need 150 hours and at least 1 year of qualifying experience before the board will license you. That changes on January 1, 2027, when three new pathways open that let you license without 150 hours. Illinois is also a two-tier state, with a certificate from the Illinois Board of Examiners and a separate license from the IDFPR.
Education
You need a bachelor’s degree or higher and 150 total semester hours to be licensed in Illinois. You can sit for the exam earlier, at 120 hours.
| Requirement | Illinois | Notes |
|---|---|---|
| Total semester hours | 150 | Required to be licensed; 120 to sit |
| Upper-level accounting | 24 hours to sit (including one taxation and one audit course); 30 hours for the 150-hour licensure track, including financial accounting, managerial accounting, tax, and audit | |
| Upper-level business | 12 hours to sit; 24 hours for the 150-hour licensure track, including 2 hours of business communication and 3 hours of business ethics | |
| Degree level | Bachelor’s minimum | Regionally accredited institution |
Community college credits generally count toward the total but not toward the upper-level accounting requirement. The ILBOE publishes college templates showing which courses at Illinois schools meet each requirement, which is the quickest way to check before you pay for extra coursework.
Foreign-educated candidates
Illinois accepts only NASBA International Evaluation Services (NIES) for foreign transcript evaluation — the board does not perform its own foreign-credential review and relies solely on NASBA’s assessment.
Sitting versus licensing
Illinois is one of the states that has adopted the newer 120-hour pathway: you can sit for the exam well before you finish your degree’s final 30 hours, then complete the rest while you work toward licensure. The ILBOE’s provisional status also lets eligible candidates sit during the term in which they will finish their education. That timing flexibility is real, but don’t mistake “eligible to sit” for “eligible to be licensed” — plenty of candidates finish all four sections and then wait months to hit the full 150-hour threshold.
If you graduate in 2027 or later with an accounting degree, the two-years-of-experience route may let you skip the extra 30 hours entirely. If you are graduating sooner, the ILBOE says you can ask to be reevaluated under the new pathways from January 1, 2027, so do not pay for extra credits until you know which route you will use.
Experience
At least 1 year (roughly 2,000 hours) of qualifying experience, which can be earned in government, industry, academia, or public practice. Unusually, Illinois does not require your supervisor to be a licensed CPA — only a “designated supervisor or authorized agent” of your employer.
The experience can typically be earned before, during, or after you pass the exam sections. Because Illinois accepts a designated supervisor or authorized agent rather than a CPA, people working in industry or government can usually get verification from their own employer.
Ethics
Illinois does not have its own state-specific ethics exam. You need to complete the AICPA’s “Professional Ethics: Comprehensive Course (For Licensure)” and score 90% or higher. Ongoing CPE also requires 4 hours of ethics plus 1 hour of sexual harassment prevention training every 3-year renewal period.
How to apply, step by step
Illinois splits the work between two bodies. The Illinois Board of Examiners, affiliated with Northern Illinois University, evaluates your education, approves you for the exam and issues your CPA certificate. The Illinois Department of Financial and Professional Regulation (IDFPR) then issues the license. Requesting a credentials evaluation first is the usual starting point.
At least 120 semester hours, including the required upper-level coursework, to sit.
Have your school send official transcripts directly to Illinois Board of Examiners (exam and certification) and Illinois Department of Financial and Professional Regulation (license). Unofficial or self-submitted transcripts are not accepted.
Filed with Illinois Board of Examiners (exam and certification) and Illinois Department of Financial and Professional Regulation (license) along with the application fee. This is the board's first review of your eligibility.
Once the board approves your application, it notifies NASBA, which issues your Authorization to Test (ATT).
NASBA issues one NTS per section you've paid for. Schedule promptly — an expired NTS means paying the exam fee again.
Schedule at a Prometric test center. All four sections must be passed within a rolling 30-month window that starts when you pass your first section.
At least 1 year (roughly 2,000 hours) of qualifying experience, which can be earned in government, industry, academia, or public practice. Unusually, Illinois does not require your supervisor to be a licensed CPA — only a "designated supervisor or authorized agent" of your employer. This can run before, during, or after your exam sections.
Illinois does not have its own state-specific ethics exam. You need to complete the AICPA's "Professional Ethics: Comprehensive Course (For Licensure)" and score 90% or higher. Ongoing CPE also requires 4 hours of ethics plus 1 hour of sexual harassment prevention training every 3-year renewal period.
With your experience verification and ethics requirement on file, submit the final application and initial license fee.
Fees
| Fee | Amount | When |
|---|---|---|
| Application | $120 | Before anything else |
| Exam fee, per section | $268.59 | Paid to NASBA (national rate) |
| Initial license | Included in the $120 application fee | On approval |
| Renewal | $40 per year (billed as $120 every 3-year renewal cycle) | Ongoing |
After you’re licensed: staying current
Illinois licenses run on a three-year cycle, and the IDFPR counts CPE only inside it: for the 2027 renewal, hours must fall between October 1, 2024 and September 30, 2027.
120 CPE hours every 3-year renewal period, including at least 4 hours of ethics and 1 hour of sexual harassment prevention training. Your first renewal after initial licensure is exempt from CPE entirely.
What changed recently
Illinois passed Public Act 104-0228 in August 2025, which will add three new licensure pathways that don’t require the full 150 hours — a bachelor’s degree in accounting plus 2 years of experience, a master’s degree in any field plus 24 accounting hours and 1 year, or a bachelor’s in any field plus 24 accounting and 24 business hours and 1 year — effective January 1, 2027, with implementing rules still being finalized. Until then, the traditional 120-to-sit/150-to-license structure remains in force. Illinois also moved to a 30-month rolling exam window effective January 1, 2024.
| 2027 pathway | Education | Experience |
|---|---|---|
| Bachelor’s in accounting | Bachelor’s degree in accounting | 2 years |
| Master’s degree | Master’s in any field plus 24 accounting hours at intermediate level or above | 1 year |
| Bachelor’s plus coursework | Bachelor’s in any field plus 24 accounting hours and 24 business hours (including 2 in business communication and 3 in business ethics) | 1 year |
From the ILBOE’s proposed 2027 requirements, last updated September 22, 2026. Rules are not final and may change.
Most states have also aligned their credit window with the national thirty-month rule, which gives candidates six more months than the old eighteen-month window to finish all four sections. The ILBOE says candidates already partway through will keep their exam credit and education, and anyone evaluated before 2027 can ask to be reevaluated under the new pathways from January 1, 2027.
Common questions
Can I sit in Illinois if I studied out of state?
Usually yes — Illinois doesn’t require residency to sit for the exam. The ILBOE checks your education, so out-of-state transcripts still need to show the accounting and business hours for your route. You can request an evaluation before you apply.
Do online courses count toward the credit hours?
Generally yes, if the school is accredited and the course is at the right level. From 2027, accounting hours must be at the intermediate level or above, which the ILBOE defines as a course that requires an introductory accounting course as a prerequisite.
Do I need to be a US citizen or a resident of Illinois?
No residency or US citizenship requirement. A Social Security Number is requested if you have one, but applicants without one can submit an SSN affidavit or ITIN instead.
What happens right after I pass all four sections?
Passing the exam doesn’t license you on its own. You still need your experience requirement on file and the ethics requirement satisfied before you can submit a license application. You may be able to complete the experience requirement in parallel with the exam, so there’s often little or no extra wait.
Should I license in a state with easier rules instead?
Rarely worth it. Mobility means a license from another state generally lets you practice in Illinois. The ILBOE also warns the reverse: its 2027 pathways were designed with mobility in mind, but meeting Illinois’ rules does not guarantee you meet another state’s rules for initial licensure.
Is there anything unusual about Illinois's process?
Illinois is a two-tier state: passing the exam and ethics course only gets you a certificate, which by itself does not let you use the CPA title or practice public accounting — you must separately obtain a license. Its qualifying experience is unusually broad and doesn’t require CPA supervision. A 120-hour full-licensure pathway is coming January 1, 2027, but isn’t in effect yet.
Next step
Illinois Board of Examiners (exam and certification) and Illinois Department of Financial and Professional Regulation (license) — 1120 E. Diehl Road, Suite 107, Naperville, IL 60563 — (815) 753-8900.
Five courses compared, with entry prices and access lengths.
See the best CPA coursesSources: Illinois Board of Examiners: 2027 CPA Requirements (last updated September 22, 2026) and the IDFPR CPA CPE FAQ, checked October 14, 2026. Plan your sections with our best order to take CPA sections guide.