Illinois CPA Guide

Academic & Professional Steps

Pathways Today:

- 150 credit hours + 1 year of relevant work experience

Pathways starting January 1st, 2027:

- 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

Key Points:

- 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:

- FAR (Financial Accounting and Reporting)

- AUD (Auditing and Attestation)

- REG (Regulation)

- AICPA Ethics Exam

Choice of 1 Discipline:

- BAR (Business Analytics and Reporting)

- TCP (Tax Compliance and Planning)

- ISC (Information Systems and Controls)

Key Points:

- 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.

- Renew every 3 years.

Key Points:

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