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Ethics Exam

Required Exam on Rules of Professional Conduct

After December 31, 2004, before the Board may award a candidate a certificate as a Certified Public Accountant, applicants shall be required to pass a separate examination on the rules of professional conduct.

  1. Applicants who sit for and pass all four parts of the Uniform CPA Examination prior to January 1, 2005, are NOT required to take or pass the separate examination on the rules of professional conduct. If you pass the final section(s) of the Uniform CPA Exam in the October-November 2004 testing window or earlier, you do not have to meet the requirement as stated here.

  2. Illinois candidates who successfully complete the Uniform CPA Examination on or after January 1, 2005, are required to pass a separate examination on the rules of professional conduct before they may be awarded an Illinois CPA Certificate. Therefore, candidates who successfully complete all remaining part(s) of the Uniform CPA Exam in January 2005 or later must meet the new requirement.

  3. Applicants who have taken and passed the Uniform CPA examination in other states who apply for an Illinois CPA Certificate by transfer of scores to Illinois on or after January 1, 2005, are required to pass a separate examination on the rules of professional conduct before they may be awarded an Illinois certificate.

  4. Information regarding the examination on the rules of professional conduct will be included with the score reports sent to successful candidates.

  5. The Board makes use of “Professional Ethics: The AICPA's Comprehensive Course”. Upon receipt of notification directly from the AICPA that the candidate has successfully completed the examination course with a minimum 90% score, the Board will approve the candidate’s certification and notify the candidate of the certificate number and date of issue.

Frequently asked questions:

Q: Is this exam part of the Uniform CPA Exam?
A: No, this course/exam is totally separate from the Uniform CPA Exam. It is not a “new” section of the CPA exam. It is just a new requirement in Illinois for certification. Over 30 jurisdictions have a requirement similar to this before they will certify or license CPAs. This is a self-study course on CD-ROM or textbook which you schedule at your convenience.

Q: When did this requirement go into effect?
A: Legislation was signed into law in July 2004 making the requirement mandatory. The Board of Examiners investigated the alternatives available for CPA candidates to meet the requirement and determined this was the best option at this time. Information was presented to candidates as soon as it was available.

Q: Is there a time limit within which I must complete the course on Professional Conduct after I pass the CPA exam?
A: No, there is no time limit. However, keep in mind that you cannot call yourself a CPA in Illinois until this requirement has been met. When you pass the Uniform CPA Exam, we will notify you of your test results, but you will not be a CPA at that point in time. You must successfully complete the AICPA course on rules of professional conduct first.

Q: How do I obtain the course/exam?
A: You can access information about the course on the AICPA site www.cpa2biz.com. Key in 732305 in the “Search box” and it will bring up the information about the course, how to purchase, information about its content, etc. It is an open-book test. You can also obtain a free demo CD before you purchase the course.

Discounted Ethics Examination. Your ICPAS membership entitles you to purchase the required ethics self-study exam module CD at a discount. Before you can be certified, you must pass this separate ethics exam.

Q: Why does the AICPA site mention CPE credit in relation to the course?
A: This course can also be taken to satisfy CPE requirements for a number of states. You are not required to complete CPE unless you are licensed in Illinois. This is the correct course to complete to meet the new certification requirement, however.

Q: What is the cost?
A: The cost is $148.75 for non-members. Information about AICPA membership is available at www.aicpa.org Click on “Join AICPA”. There is an Associate Membership available for persons who have passed the CPA exam but who are not yet certified. We are not encouraging or discouraging membership in the AICPA, but want this information available to you.

Q: What if I have questions about the grading of the exam?
A: You can direct questions about the grading of the exam to the AICPA Professional Development Quality Assurance Team at 201-938-3778 or aicpacpegrading@aicpa.org

Additional questions about the new requirement can be directed to the Board office at help@ilboa.org or by calling 217-531-0950.





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