What Are the Requirements to Sit for the CPA Exam in Illinois?

Earning a CPA credential in Illinois can help open the door to a career in one of the state’s in-demand professions. With more than 55,000 accountants and auditors employed statewide and approximately 4,508 projected annual openings (including replacement and growth positions),¹ the professional landscape offers strong opportunities for qualified candidates.

However, before you can sit for the Uniform CPA Exam, you must meet a specific set of Illinois CPA requirements established by the Illinois Board of Examiners (ILBOE). It is important to note that sitting for the exam is a separate step from becoming fully licensed.

Understanding the requirements to sit for the CPA exam in Illinois is an essential first step toward licensure. This post covers the educational criteria you must satisfy, the application and credential evaluation process, the specific coursework and credit rules, and the Illinois CPA work experience requirements needed to move from exam passage to full licensure.

Illinois CPA Exam Eligibility Process

The ILBOE administers credential evaluation and exam eligibility in the state. Its duties include evaluating academic credentials, approving candidates to sit for the Uniform CPA Exam and issuing a certification letter to individuals who pass both the Uniform CPA Exam and the AICPA Ethics Exam.²

Illinois uses a two-step path between exam approval and licensure. Candidates first complete credential evaluation and testing through the ILBOE, then apply for a license at the IDFPR.³ This distinction is important: a certification letter from the ILBOE does not authorize the holder to practice public accounting or hold themselves out as a CPA in Illinois.⁴ That authority comes only with full licensure.

For new domestic candidates, the process begins with a credentials evaluation application submitted to the ILBOE along with a $200 fee.⁵ Candidates cannot receive an NTS until their credentials have been evaluated and they have been approved to sit for the exam.² After ILBOE approval, candidates follow the steps outlined in the ILBOE Checklist & FAQ to submit their exam request, establish a National Association of State Boards of Accountancy (NASBA) account, pay applicable fees and schedule their exam sections.³

Once testing begins, candidates have 30 months from the score release date of their first passed exam section to pass the remaining three parts of the CPA Exam, as per the current ILBOE guidelines.² Candidates should verify the current credit window directly with the ILBOE, as policies may change.

Educational Requirements to Sit for the CPA Exam

The educational requirements to sit for the CPA exam in Illinois center on a 120-semester-hour* framework.⁶ However, to become licensed as a CPA, you will need 150 credit hours.⁷ This threshold exceeds the standard 120-credit bachelor’s degree, which is why many aspiring CPAs pursue graduate education to bridge the gap.

Illinois requires the following educational minimums to sit for the exam:⁶

• Total hours: Completion of 120 semester credit hours* from an accredited institution (or completion during the candidate’s final term)
• Accounting hours: Completion of 24 semester credit hours in accounting that include at least one class in taxation and one in audit
• Business hours: 12 semester credit hours in business coursework, including business communication and business ethics, where required

A Master’s in Accountancy streamlines eligibility, particularly when the program holds appropriate accreditation. Illinois recognizes credit from institutions accredited by a regional accrediting association, as well as those with business school accreditation, such as AACSB or ACBSP.⁶ Candidates who earn a Master’s in Accountancy from a program with AACSB or ACBSP accreditation may help satisfy the educational requirements, subject to ILBOE evaluation.

Note that course titles vary by institution, and the ILBOE reviews transcripts individually to determine whether coursework meets requirements.

Specific Coursework and Credit Rules

Illinois is precise about what counts toward the required accounting (30) and business (24) hours for CPA licensure. The required accounting content areas include at least one course in each of the following:⁶

• Financial accounting
• Managerial accounting
• Taxation
• Audit

For the 24 business credit hours, the state mandates specific minimums in two areas:⁶

• At least two semester credit hours in business communication
• At least three semester credit hours in business ethics

Candidates from institutions operating on a quarter system should note that quarter credit hours are converted to semester credit hours by multiplying by two-thirds.3 In addition, the ILBOE does not accept transfer credits at face value—it reviews credits as they were earned at the originating institution.3

Other important credit rules include:

• CPA review courses taken for credit from a board-recognized accredited institution may count toward accounting hours, up to a maximum of six semester credit hours⁸
• Semester credit hours earned through work-for-credit programs are accepted only as post-baccalaureate credit and only after a candidate has already met the education requirements to sit for the exam³
• International coursework not part of a domestic study-abroad program must be evaluated separately by NASBA³

Illinois CPA Work Experience Requirements and Licensure

Passing the CPA Exam is a major milestone, but it is not the finish line. To practice as a CPA in Illinois, candidates must complete additional steps beyond testing. The ILBOE requires candidates to pass the AICPA Ethics Exam and submit the certificate to the ILBOE before receiving their certification letter.³ From there, candidates apply to the IDFPR for the actual license.

The Illinois CPA work experience requirements specify that applicants must have completed at least one year of full-time experience, or its equivalent.⁴ That experience can be broader than traditional public accounting. The IDFPR accepts work involving accounting, attest, management advisory, financial advisory, tax or consulting skills, and it may be gained through employment in government, industry, academia or public practice.⁴

This flexibility means candidates pursuing careers in accountancy across a wide range of settings can qualify for licensure. The experience must be verified by a licensed CPA, confirming that the candidate performed qualifying work at the professional level.

Prepare for the CPA Exam With an Online Master’s in Accountancy From DePaul University

Meeting the requirements to obtain your CPA license in Illinois demands careful planning—but the right graduate program can position you to meet those requirements while building advanced expertise. DePaul University’s online Master’s in Accountancy is designed to help you reach the 150-hour threshold, fulfill the specialized accounting and business coursework mandates and advance your career with confidence.

Housed within the School of Accountancy and Management Information Systems in the Driehaus College of Business, the program delivers rigorous, AACSB-accredited academics in a flexible online format built for working professionals. Whether you aim to lead in public accounting, corporate finance or consulting, a Master’s in Accountancy from DePaul University can help you build the credentials and network to get there.

Take the next step toward CPA licensure and long-term career growth. Contact us today to learn how DePaul’s online Master’s in Accountancy may help you meet educational requirements and achieve your goals.

Explore careers in accountancy to learn more about where a CPA credential can take you.

*Beginning January 1, 2027, Illinois will offer three distinct pathways to CPA licensure, giving accounting professionals more flexibility. Review the pathways.