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CPA requirements · Illinois

Illinois CPA requirements

Illinois Board of Examiners (ILBOE) and Illinois Department of Financial and Professional Regulation (IDFPR)

In short

Two bodies split the work in Illinois: ILBOE certifies your education and exam and issues the CPA certificate; IDFPR issues the licence.

To sit for the exam you typically need a bachelor's degree, 120 semester hours, 24 accounting hours and 12 business hours; the certificate currently needs 150.

Three new routes start Jan 1, 2027, built on at least 120 semester hours plus one or two years of experience — but the board says the rules are not final yet.

Last verified Oct 15, 2026 · Sources below

This is a plain-English summary of the official rules, checked by hand on the date shown. Rules change and your own situation may differ. Confirm with the board before you apply or pay any fee.

To sit for the CPA Exam

Exam requirements — typical bachelor's option (Option #4)

Current
Degree
A bachelor's degree (any concentration) from a recognized accredited school
Total coursework
120 semester hours
Accounting coursework
24 semester hours
Business coursework
12 semester hours
  • The 24 accounting hours include at least one course in tax and one in audit.
  • Other options exist for accredited graduate degrees — see ILBOE's education-requirements page (linked below).

Source: Illinois Board of Examiners, Requirements to sit for the CPA Exam / Requirements to earn a Certificate (January 1, 2023), see also https://www.ilboe.org/education-requirements/

To get the certificate and the licence

Two bodies split the work in Illinois: ILBOE certifies your education and exam and issues the CPA certificate; IDFPR issues the licence (you upload the ILBOE certificate).

Certificate requirements (Option #4)

Current
Total coursework
150 semester hours
Accounting coursework
30 semester hours
Business coursework
24 semester hours
Ethics coursework
3 semester hours
Ethics exam
A score of 90 or higher on the AICPA Ethics Exam, after the AICPA's “Professional Ethics” course.
Exam
Pass all four exam sections in 30 months.
  • The 30 accounting hours include at least one course each in financial accounting, managerial accounting, tax and audit.
  • The 24 business hours include 2 hours of business communication and 3 hours of business ethics.
  • ILBOE: "A candidate is not required to earn 150 credits after testing, but that means you will not be able to get a CPA license."

Source: Illinois Board of Examiners, Requirements to sit for the CPA Exam / Requirements to earn a Certificate (January 1, 2023), see also https://www.ilboe.org/education-requirements/

Licence (IDFPR)

Current
Experience
1 year
Experience details
At least 1 year of full-time experience (or the equivalent) using accounting, attest, management advisory, financial advisory, tax or consulting skills — in government, industry, academia or public practice. Experience counts only after the bachelor's degree (or after 120 hours in a dual-degree program).
Verified by
The supervisor or the employer's agent completes and emails the experience form.
  • Requires the ILBOE certificate — you upload the certificate with your IDFPR application.
  • If the certificate is more than 4 years old: 90 hours of continuing professional education, including 4 hours of ethics, in the prior 3 years.

Source: Illinois Department of Financial and Professional Regulation, License qualifications for: Certified Public Accountant (065), revised 09/2025

2027 route, option 1 — bachelor's in accounting, two years of experience

Rules not final
Degree
Bachelor's degree in accounting
Total coursework
at least 120 semester hours
Ethics exam
The AICPA Ethics Exam — ILBOE says all candidates must still pass it (the passing score for these routes is not stated yet).
Experience
2 years
  • All 2027 routes require at least 120 semester hours and a bachelor's degree or higher.
  • ILBOE: "Because the rules have not yet been finalized, these requirements may change before the rules are formally adopted."
  • Candidates already in process “will not lose the progress they have made”; exam credit and education “will continue to be recognized.”

Source: Illinois Board of Examiners, 2027 CPA Requirements

2027 route, option 2 — master's degree, 24 accounting hours, one year of experience

Rules not final
Degree
Master's degree in any field
Total coursework
at least 120 semester hours
Accounting coursework
24 semester hours
Ethics exam
The AICPA Ethics Exam — ILBOE says all candidates must still pass it (the passing score for these routes is not stated yet).
Experience
1 year
  • All 2027 routes require at least 120 semester hours and a bachelor's degree or higher.
  • The 24 accounting hours must be at intermediate level or higher.
  • ILBOE: "Because the rules have not yet been finalized, these requirements may change before the rules are formally adopted."

Source: Illinois Board of Examiners, 2027 CPA Requirements

2027 route, option 3 — bachelor's degree, accounting and business hours, one year of experience

Rules not final
Degree
Bachelor's degree in any field
Total coursework
at least 120 semester hours
Accounting coursework
24 semester hours
Business coursework
24 semester hours
Ethics coursework
3 semester hours
Ethics exam
The AICPA Ethics Exam — ILBOE says all candidates must still pass it (the passing score for these routes is not stated yet).
Experience
1 year
  • All 2027 routes require at least 120 semester hours and a bachelor's degree or higher.
  • The 24 accounting hours must be at intermediate level or higher; the 24 business hours include 2 hours of business communication and 3 of business ethics.
  • ILBOE: "Because the rules have not yet been finalized, these requirements may change before the rules are formally adopted."

Source: Illinois Board of Examiners, 2027 CPA Requirements

Experience

How much supervised work each route asks for, and who signs it off.

Licence (IDFPR) Current

Length
1 year
Details
At least 1 year of full-time experience (or the equivalent) using accounting, attest, management advisory, financial advisory, tax or consulting skills — in government, industry, academia or public practice. Experience counts only after the bachelor's degree (or after 120 hours in a dual-degree program).
Verified by
The supervisor or the employer's agent completes and emails the experience form.

2027 route, option 1 — bachelor's in accounting, two years of experience Rules not final

Length
2 years

2027 route, option 2 — master's degree, 24 accounting hours, one year of experience Rules not final

Length
1 year

2027 route, option 3 — bachelor's degree, accounting and business hours, one year of experience Rules not final

Length
1 year

What changes and when

  1. Jan 1, 2027 — scheduled

    Illinois' new routes start (rules not final).

The full dated log across all five states: CPA requirements change log.

Not stated by the board

  • The passing score for the AICPA Ethics Exam on the 2027 routes — not stated yet.
  • Whether IDFPR's experience rule changes under the 2027 routes — not stated yet.

Official links

We do not list fee amounts here — use the board pages above for those. Exam fee tables we have verified state by state (California, Tennessee) are on our CPA Exam fees page.

Confirm with the board before you apply.

Questions

What is the difference between ILBOE and IDFPR in Illinois?
The Illinois Board of Examiners (ILBOE) certifies your education and exam results and issues the CPA certificate. The Department of Financial and Professional Regulation (IDFPR) issues the licence — you upload the ILBOE certificate with your IDFPR application.
Can I sit for the CPA Exam in Illinois without 150 hours?
Yes — the typical bachelor's option needs 120 semester hours with 24 accounting hours (including tax and audit) and 12 business hours. But ILBOE warns: "A candidate is not required to earn 150 credits after testing, but that means you will not be able to get a CPA license."
What changes in Illinois on Jan 1, 2027?
Three new routes begin, each requiring at least 120 semester hours and a bachelor's degree or higher, plus qualifying experience. ILBOE says the rules are not yet finalized and may change before formal adoption; candidates already in process will not lose progress.
Is the AICPA ethics exam required in Illinois?
Currently, yes — the certificate requires a score of 90 or higher on the AICPA Ethics Exam after the AICPA's Professional Ethics course. ILBOE says all candidates must still pass the AICPA Ethics Exam on the 2027 routes too; the passing score for those routes is not stated yet.
What experience does Illinois require for the licence?
At least 1 year of full-time experience (or the equivalent) using accounting, attest, management advisory, financial advisory, tax or consulting skills, in government, industry, academia or public practice — and it only counts after your bachelor's degree (or after 120 hours in a dual-degree program).

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