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The AICPA Uniform CPA exam is challenging on its own, but each state also has its own set of requirements that must be met before you can qualify to write for their board. To make this process easier, we have compiled a detailed overview of what the Illinois Board of Examiners’ (ILBOE) requirements. This should prove helpful if you are planning to either sit for the CPA exam, transfer your existing credits or CPA license to Illinois, or to maintain your existing Illinois CPA license. As these requirements are subject to change, we recommended confirming all information with the ILBOE to make sure you qualify, and to verify that the charges have not been updated since this piece was published.
Illinois has no age requirement to sit the CPA exam.
There are no residency or social security requirements in Illinois.
There are no US citizenship requirements in Illinois, but US residents will need a social security number to sit for the CPA exam.
Illinois has a credit requirement of 150 credits to sit the exam. The applicant must also have a bachelor’s degree or higher from a Board-recognized accrediting college or university. Additionally, the will need to meet on of the accepted educational pathway lists below.
The three educational routes
Quarter credit hours may be converted to semester credit hours by multiplying quarter credit hours by two-thirds
Illinois allows for the transference of results from another jurisdiction. If you have passed up to 3 parts, you are considered a Partial Candidate, and if you have passed all 4, you are a Total Transfer Candidate. You will need to create an account as above, and then submit the Interstate Exchange of Uniform CPA Exam Scores form.
Credits from graduate schools must be issued by accredited institutions the are part of the Council for Higher Education Accreditation (CHEA,) or which are accredited by the Association to Advance Collegiate Schools of Business (AACSB,) the Association of Collegiate Business Schools and Programs (ACBSP) or the U.S. Department of Education (USDE.)
Education received from institutions that were not part of an accredited institution as stipulated above will not be accepted by the Board.
Accountants who graduated from international institutions must set up an online account with the Illinois Board of Examiners (ILBOE) and may then apply to have their transcripts evaluated by NASBA International Evaluation Services (NIES). NASBA will then send their report to the ILBOE. Once received, you will automatically be sent a notification email. Results usually take 6 – 8 weeks to process.
CPA applicants need to have at least 1 full year of work experience. This equates to at least 1,500 hours of work experience at a rate of at least 20 hours per week. If experience is acquired in over a year, the requirement increases to 2,000 hours. This must be completed in no more than four years. All work experience must be verified by a either a designated supervisor or authorized agent of the employer. Hours will only be considered acceptable if they are earned after the applicant has completed their bachelor’s degree with 120 semester hours of credit.
Illinois requires applicants to take both the AICPA ethics course and exam. This can be done at any time during the application process. This can be done either before or after taking the CPA exam. A passing result does not expire.
Illinois Board of Examiners processes the CPA exam applications for Illinois. To apply, you must fulfill the following requirements:
| Domestic Credentials Evaluation | $200.00 |
| Auditing & Attestation (AUD) Exam (NASBA) | $226.15 |
| Financial Accounting & Reporting (FAR) Exam (NASBA) | $226.15 |
| Regulation (REG) Exam (NASBA) | $226.15 |
| Business Environment & Concepts (BEC) Exam (NASBA) | $226.15 |
| State exam application fee (4 x $40): 1 section – $40 2 sections – $76 3 sections – $108 4 sections – $120 | $160.00 |
| AICPA ethics exam course ($189.00 for members) | $245.00 |
| Total | $1,509.60 |
Fees are non-refundable. Most exams can be rescheduled.
Any Prometric Testing Center
The license application is in two parts. Firstly, you must:
Secondly, the Illinois CPA license is actually issued by the Illinois Department of Financial and Professional Regulation (IDFPR). To apply, you must:
If you have completed part or all of the Uniform CPA exam in another state and wish to complete it in Illinois, you must request the licensing authority of that state to transfer your transcripts to the Board.
If you have completed none of the exam, you can apply as above and take the Uniform CPA exam at any Prometric testing center in any state.
A CPA who holds an out-of-state license recognized as equivalent to that of Illinois with no further filing or fee provided that their principal place of business is in the state of issuance can practice in Illinois for up to 6 months after acquiring a letter of Authorization from the Board. A CPA who holds an out-of-state license recognized as equivalent to that of Illinois with no further filing or fee provided that their principal place of business is in the state of issuance can practice in Illinois for up to 6 months after acquiring a letter of Authorization from the Board.
Illinois recognizes interstate reciprocity for licenses that are considered to be substantially equivalent to that of Illinois’. In order to apply for CPA license conversion, you will need to create an online account with the board, submit the online form and pay the relevant fees. The licensee must also have acquired 4 years worth of experience within the ten years prior to application for reciprocity.
Illinois recognizes the NASBA’s International Qualification Exam (IQEX) in lieu of the full Uniform CPA exam. This means that although Illinois is not part of NABSA’s Mutual Recognition Agreement (MRA), license holders from those institutions will still be able to receive their Illinois licensure upon applying to the ILBOE and requesting NASBA to submit the results. The IQEX exam fee is $835, and the Illinois IQEX application fee is $345.
You will receive your Notice to Schedule (NTS) upon paying for your Payment Coupon. However, the NTS will only appear in your account 1-3 business days later. You will have 6 months from the date of issuance in which to write your exam, or the NTS will expire. You will then need to reapply for the exam. Therefore, before trying to save money by applying for multiple exams at once, make sure that you will be able to study for them and schedule them in beforehand. Additionally, candidates should be aware that each ATT and subsequent payment coupon issued by NASBA is valid for only 90 days.
Once all four parts of the Uniform CPA have been passed in any state, the results will not expire according to the ILBOE. However, you will be required to reregister every 3 years through the Illinois Department of Financial and Professional Regulation.
Generally, each registration period lasts from October 1st of the first year to September 30th of the third. However, these dates were extended in 2021 due to COVID. You should therefore confirm the exact expiration dates here. In order to renew your license, you will need to meet the following Continued Professional Education (CPE) requirements:
Renewal Fee: $120
In active or expired licenses that have been inactive for less than 5 years can request for it to be reinstated by the restoration from the Illinois Department of Financial and Professional Regulation (IDFPR) without a renewal package. However, if it has expired or been placed on inactive 5 years or more, you must contact IDFPR for a restoration packet to be mailed to you.
In order to reactivate an expired license, you will need to send the IDFPR a letter containing:
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