The Certified Public Accountant (CPA) designation represents the highest standard of competence within the accounting profession, providing a license to practice public accounting in areas like auditing and tax representation. Achieving this designation in Illinois requires a structured, multi-step process verifying a candidate’s academic knowledge, technical skill, ethical understanding, and practical experience. This journey is governed by the Illinois Board of Examiners (ILBOE) and the Illinois Department of Financial and Professional Regulation (IDFPR). Success depends on systematically meeting educational prerequisites, passing a rigorous national examination, fulfilling a separate ethics requirement, and documenting qualifying professional experience.
Meeting Illinois’ Education Requirements
The academic foundation for an Illinois CPA is built upon the requirement for 150 semester hours of higher education, a standard exceeding the typical 120 hours needed for a bachelor’s degree. Candidates must complete a baccalaureate degree or higher from a recognized institution, which serves as the base for the total credit hour requirement. The additional hours are often completed through a master’s program or through a combination of undergraduate and post-graduate coursework.
Within the 150 total hours, a candidate must complete a minimum of 30 semester hours in accounting coursework and 24 semester hours in business-related subjects. The accounting hours must be highly specific, including at least one course in financial accounting, managerial accounting, taxation, and auditing to ensure a comprehensive technical background. Similarly, the 24 business hours must include a two-semester-hour course in business communication and a three-semester-hour course in business ethics.
It is important to understand the distinction between eligibility to sit for the exam and eligibility for full licensure. Candidates may be approved to sit for the Uniform CPA Examination once they have completed a bachelor’s degree with 120 semester hours, provided they meet a lower threshold of 24 accounting hours and 12 business hours. However, the full 150 semester hours, including the more rigorous course distribution, must be completed before the candidate can apply to the state for the actual CPA license. These academic credentials must be submitted to the Illinois Board of Examiners (ILBOE) for a credential evaluation, which confirms the applicant’s eligibility to proceed.
Navigating the Uniform CPA Examination
The Uniform CPA Examination is a four-part assessment developed by the American Institute of CPAs (AICPA) that tests a candidate’s mastery of the profession’s technical and professional standards. The examination consists of four sections: Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), Regulation (REG), and a chosen Discipline section, such as Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), or Tax Compliance and Planning (TCP). Each section requires a minimum score of 75 for a passing result.
The application process begins by submitting an Academic Credentials Evaluation to the ILBOE, which verifies the educational eligibility to test. Once approved, the candidate submits an Initial Examination Request to the ILBOE, selecting the sections they plan to take within a six-month period. This request is then forwarded to the National Association of State Boards of Accountancy (NASBA), where the candidate pays the associated fees and receives a Notice to Schedule (NTS).
The NTS authorizes the candidate to schedule their testing appointments at a Prometric center. A significant constraint of the examination process is the 18-month rolling window, which dictates that all four sections of the exam must be passed within 18 months of passing the first section. If any section score expires outside of this window, the candidate must retake that section. The exam is structured to assess high-level cognitive skills, including analysis, evaluation, and critical thinking.
Fulfilling the Illinois Ethics Requirement
In addition to passing the four sections of the Uniform CPA Examination, Illinois mandates the completion of a separate, state-specific ethics course before a license can be issued. This requirement is distinct from the Regulation (REG) section of the CPA exam, which covers federal ethics rules and professional responsibilities. The Illinois requirement centers on the profession’s ethical standards and the rules of professional conduct specific to the state.
Candidates must complete and pass the “Professional Ethics: The AICPA’s Comprehensive Course,” which is a self-study program. To fulfill the Illinois requirement, the final exam for this course must be passed with a minimum score of 90%. The course can be completed at any point in the licensure process, even before a candidate has been approved to sit for the Uniform CPA Examination, and the resulting score does not expire. The certificate of completion for this ethics course must be submitted to the ILBOE to receive the official CPA certificate.
Gaining Required Professional Experience
The final major hurdle before licensure is demonstrating practical competence through qualifying work experience. Illinois requires candidates to complete at least one year of full-time experience, or its equivalent, in the use of accounting skills. Full-time is defined as 1,500 hours or more annually, based on an average of at least 20 work days per month over a 12-month period. Part-time experience is also acceptable, provided the candidate accumulates a total of 2,000 hours over a period of no more than four years.
Qualifying experience is broad, encompassing any service or advice involving accounting, attest, management advisory, financial advisory, tax, or consulting skills. This work can be performed in various settings, including public accounting firms, government agencies, private industry, or academic institutions. A significant feature of the Illinois requirement is that the experience does not have to be supervised by a licensed CPA.
The experience must be gained after the candidate has completed their bachelor’s degree and the initial 120 semester hours of education required to sit for the CPA exam. The candidate’s designated supervisor or an authorized agent of the employer must officially verify the experience using the state’s required forms, such as the VE-PAE Experience Form. This documentation confirms the duration and nature of the work performed, validating the practical component of the candidate’s professional development.
Applying for Initial Illinois Licensure
After successfully completing the education, examination, ethics, and experience requirements, the candidate is ready to apply for the official license. The Illinois Board of Examiners (ILBOE) first reviews the candidate’s portfolio to confirm they have passed the CPA exam, completed the 150 academic hours, and achieved a passing score on the AICPA ethics course. Upon verification, the ILBOE issues an official CPA certificate, a step that transitions the candidate to the final licensing authority.
The final application is submitted to the Illinois Department of Financial and Professional Regulation (IDFPR), which is the state agency responsible for issuing the actual license to practice. The application packet must include the official CPA certificate from the ILBOE, the experience verification form (VE-PAE), and the required non-refundable application fee of $120. The ILBOE transmits the list of certified candidates to the IDFPR twice monthly.
The IDFPR uses a dedicated online system for processing professional applications, which streamlines the submission of documents and payment of fees. Once the license is granted, the individual is legally authorized to present themselves to the public as a Certified Public Accountant. The license is required to perform attest functions and to sign off on certain financial documents.
Maintaining and Renewing Your CPA License
The process of becoming a CPA is followed by the responsibility of maintaining the license through continuous professional development. The Illinois CPA license operates on a triennial renewal cycle, with all licenses expiring on September 30th every three years. To keep the license active, a CPA must fulfill a Continuing Professional Education (CPE) requirement.
The mandatory CPE requirement is 120 hours over the three-year reporting period. This includes specific subject matter mandates: a minimum of four hours must be dedicated to professional ethics, and an additional one hour is required for sexual harassment prevention training.
CPAs are responsible for tracking and reporting their CPE compliance to the IDFPR during the renewal process. A key provision for newly licensed CPAs is the exemption from CPE requirements for the first renewal period immediately following the initial issuance of the license.