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​  Illinois CPA Guide  

Academic & Professional Steps

Pathways Today: 

- 150 credit hours + 1 year of relevant work experience 

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Pathways starting January 1st, 2027: 

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- 150 credit hours + 1 year of relevant work experience 

- 120 credit hours + Bachelor's Degree + 2 years of relevant work experience 

- 120 credit hours + Master's Degree + 1 year of relevant work experience 

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Key Points: 

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- 30 credit hours must come from accounting courses and 24 credit hours must come from business courses. 

- 1 audit course and 1 tax course is required. 

Exam Sections & Disciplines

​Required Sections: 

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- FAR (Financial Accounting and Reporting) 

- AUD (Auditing and Attestation) 

- REG (Regulation) 

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- AICPA Ethics Exam

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Choice of 1 Discipline: 

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- BAR (Business Analytics and Reporting) 

- TCP (Tax Compliance and Planning) 

- ISC (Information Systems and Controls) 

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Key Points: 

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- A score of 75 or higher is required to pass the Required Sections and your choice of Discipline. A score of 90 or higher is required to pass the Ethics Exam. 

- After passing the first exam, candidates have 30 months to pass the remaining exams. 

Licensing

- Receive your CPA certificate. After you meet the education, exam, and ethics requirements, the ILBOE issues your certificate. 


- Apply for your license with IDFPR. The ILBOE forwards your certification to IDFPR, and once IDFPR's system reflects it, you can file your license application. 

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- Renew every 3 years. 

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Key Points: 

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- Passing the CPA exams and completing the educational requirements alone does not grant licensure, 1-2 years of relevant work experience is still required. 

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