Illinois CPA Requirements (2026): Exam and License
Illinois exam entry, license pathways, coursework, and fees, with researched changes for your 2027 plan.
Checkpoint 1
Can I take the exam?
120 credits
Illinois distinguishes admission to the exam, the CPA certificate, and professional licensing. The common bachelor’s exam option uses 120 credits with 24 accounting and 12 business credits.
Check exam entryCheckpoint 2
Can I obtain the license?
Illinois’s 2027 law adds degree and experience options beginning January 1, 2027. Current certificate education and the new law’s degree language need to be read separately.
Degree, concentration, qualifying experience, and any additional application conditions must be checked together.
Review license choicesPermission to sit
Illinois CPA Exam eligibility
Illinois distinguishes admission to the exam, the CPA certificate, and professional licensing. The common bachelor’s exam option uses 120 credits with 24 accounting and 12 business credits.
- The accounting coursework includes tax and audit; ILBOE also describes other qualifying education options.
- Certificate education is a separate, larger requirement. Do not use the exam-entry total as a complete licensing checklist.
Map your transcript
Illinois accounting and business coursework
Read each row as a separate checkpoint. Course level, required subjects, degree status, and exceptions can matter as much as the total. The board or designated evaluator determines which courses qualify.
| Checkpoint | Accounting | Business / related subjects | Degree and other conditions |
|---|---|---|---|
| Common exam option | 24 credits including tax and audit | 12 credits | Bachelor’s degree and 120 credits |
| Current certificate | 30 credits | 24 credits | Required communication and ethics coursework also applies |
| 2027 pathways | Final degree/concentration rules control | Final implementation controls | Do not replace the enacted degree language with a generic template |
Collect the evidence
Degree award, official transcript, course descriptions, and any required evaluation.
Map accepted subjects
Separate accounting, business, ethics, and other required subjects without assuming overlap.
Resolve the exact gap
Ask about the disputed course or condition before paying for another class or application.
Education plus experience
Illinois CPA license pathways
Illinois’s 2027 law adds degree and experience options beginning January 1, 2027. Current certificate education and the new law’s degree language need to be read separately.
| Route / availability | Education | Experience |
|---|---|---|
| Current certificate and license route | Current ILBOE certificate education and separate licensing conditions | Current licensing experience requirements |
| New bachelor’s route, January 1, 2027 | Qualifying accounting bachelor’s degree under the new law | 2 years |
| New advanced-education route, January 1, 2027 | Qualifying master’s or other specified degree/education combination | 1 year |
- Current certificate coursework includes 30 accounting and 24 business credits, with two communication and three ethics credits under ILBOE’s specified categories.
- The new law distinguishes a qualifying accounting bachelor’s/two-year route from qualifying advanced-education/one-year routes. It should not be summarized as a universal bachelor’s-plus-30 shortcut.
Dates that affect your decision
Planning for Illinois CPA requirements in 2027
For 2027, compare the exact degree language and certificate requirements instead of assuming every 150-credit bachelor’s degree qualifies for one year of experience.
January 1, 2027
EnactedNew licensing framework
Public Act 104-0228 establishes the new options. Final administrative implementation remains relevant to degree and course classification.
Worked planning example
Exam eligible, certificate education unfinished
Illustrative candidate scenario, not an eligibility determination.
Starting point
Your bachelor’s transcript meets the common 120-credit exam option but not all certificate subjects.
What the rules mean
Exam admission and certificate completion are different decisions. A 2027 license plan must also account for the final new-path implementation.
Next action
Keep separate exam and certificate transcript maps and obtain ILBOE guidance before selecting additional classes.
From education to an appointment
How to apply and prepare in Illinois
- 1
Confirm the application owner
Use the official exam instructions linked above to identify the board or designated exam service. Exam and license applications may go to different owners.
- 2
Prepare the education record
Arrange official transcripts and any required evaluation, degree evidence, course descriptions, identity, and state-specific records. Resolve the exact eligibility question before paying.
- 3
Apply for a section you can prepare for
After the responsible authority confirms eligibility, follow its section application and payment instructions. Keep the actual application and examination charges separate.
- 4
Use the Notice to Schedule
Check the authorized section, name, and expiration on the NTS. Book the testing appointment through the official scheduling process within that authorization.
- 5
Complete the exam and license file
Pass AUD, FAR, REG, and one Discipline, then complete the selected license route’s education, experience, ethics, and documentation requirements. Track each official deadline separately.
This sequence organizes your planning. The state-specific facts and exceptions in the sections above take priority; the official application instructions establish the required filing order.
Budget separate charges
Illinois CPA exam and application fees
These are individually sourced charges, not a complete licensing budget or an official 2027 fee schedule. Evaluation, section applications, testing, ethics, background checks, international testing, rescheduling, and licensing can be separate costs.
Confirm current charges before paying
This review did not establish current application and exam-section amounts for Illinois. Use the official application instructions below for the payment total and any additional licensing charges.
Frequently Asked Questions
- What are the Illinois CPA Exam requirements in 2026?
- Illinois distinguishes admission to the exam, the CPA certificate, and professional licensing. The common bachelor’s exam option uses 120 credits with 24 accounting and 12 business credits. The accounting coursework includes tax and audit; ILBOE also describes other qualifying education options. Certificate education is a separate, larger requirement. Do not use the exam-entry total as a complete licensing checklist.
- Does Illinois require 150 hours for CPA licensure in 2026?
- Illinois’s 2027 law adds degree and experience options beginning January 1, 2027. Current certificate education and the new law’s degree language need to be read separately. Current certificate and license route: Current ILBOE certificate education and separate licensing conditions; Current licensing experience requirements. New bachelor’s route, January 1, 2027: Qualifying accounting bachelor’s degree under the new law; 2 years. New advanced-education route, January 1, 2027: Qualifying master’s or other specified degree/education combination; 1 year.
- How should I plan for Illinois CPA requirements in 2027?
- For 2027, compare the exact degree language and certificate requirements instead of assuming every 150-credit bachelor’s degree qualifies for one year of experience.
- Are Illinois exam eligibility and licensing the same?
- They are separate checkpoints. Exam admission and certificate completion are different decisions. A 2027 license plan must also account for the final new-path implementation. Keep separate exam and certificate transcript maps and obtain ILBOE guidance before selecting additional classes.
- What should I confirm before applying in Illinois?
- Final 2027 course and degree implementation was not confirmed in the reviewed rules update.
- Does a CPAPass account apply for my Illinois license?
- No. CPAPass provides CPA Exam practice and study planning. The state board and its designated services evaluate education, approve exam applications, and issue licenses or permits.
Evidence and review dates
Official Illinois requirements sources
Core research date: . Licensing review date: . Proposed rules, effective dates, and unresolved details remain labeled in the relevant sections. Official authorities decide eligibility; this guide helps you prepare the questions and records.