2026 Guide to Illinois CPA Licensure: Requirements and Procedures
Illinois remains one of the most sought-after jurisdictions for CPA candidates globally due to its flexible residency requirements. Illinois CPA license certificate. However, navigating the transition from passing the Uniform CPA Examination to full licensure requires a precise understanding of the Illinois Board of Examiners (ILBOE) and the Illinois Department of Financial and Professional Regulation (IDFPR) mandates.
Educational Requirements: The Two-Tier System
Illinois distinguishes between the requirements to sit for the exam and the requirements to obtain the license.
To Sit for the Exam (120-Hour Rule):
A Bachelor’s degree from an accredited institution.
A minimum of 120 semester hours.
At least 24 semester hours in accounting (including at least one course in Auditing and one in Taxation).
To Obtain the License (150-Hour Rule):
A total of 150 semester hours.
30 semester hours in accounting.
24 semester hours in business courses, which must include:
2 hours of Business Communication.
3 hours of Business Ethics.
The Uniform CPA Examination
Candidates must pass the four-section national exam. Under the current “CPA Evolution” model, this consists of:
Core Sections: Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), and Taxation and Regulation (REG). Get a USA certificate online.
Discipline Sections (Choose One): Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), or Tax Compliance and Planning (TCP).
Credit Window: Illinois candidates have a 30-month window to pass all remaining sections after passing the first section.
The Ethics Requirement
Before applying for the license, candidates must pass a separate Ethics Exam. Illinois accepts the AICPA’s comprehensive course, Professional Ethics: The AICPA’s Comprehensive Course.
Passing Score: 90% or higher.
Verification: The certification of completion must be submitted during the final licensing phase.
