Exam Eligibility

Educational Requirements to Sit for Exam

You can qualify to sit for the CPA exam in Illinois through one of the following paths:

  • Accounting program must be accredited by AACSB or ACBSP 
  • Completion of 120 semester credit hours (SCH) or 180 quarter credit hours (QCH) 

* For purposes of meeting the accounting hours requirement, one graduate accounting SCH is equivalent to 1.6 SCH.

** Candidates may submit internships and life experience for review. These must appear as credit received on official transcripts from accredited or equivalent institutions (foreign) for consideration toward required SCH. 

More information is available at www.ilboe.org.

  • Business program must be accredited by AACSB or ACBSP 
  • Completion of 120 semester credit hours (SCH) or 180 quarter credit hours (QCH) 
  • Minimum of 24 SCH in accounting
  • At least one course each in taxation and auditing

* For purposes of meeting the accounting hours requirement, one graduate accounting SCH is equivalent to 1.6 SCH.

** Candidates may submit internships and life experience for review. These must appear as credit received on official transcripts from accredited or equivalent institutions (foreign) for consideration toward required SCH. 

More information is available at www.ilboe.org.

A bachelor’s degree in any field or a graduate degree in a discipline other than accounting or business not accredited by AACSB or ACBSP

  • Completion of 120 semester credit hours (SCH) or 180 quarter credit hours (QCH)
  • Minimum of 24 SCH in accounting 
  • At least one course in taxation and auditing 
  • Minimum of 12 SCH in business other than accounting

* For purposes of meeting the accounting hours requirement, one graduate accounting SCH is equivalent to 1.6 SCH.

** Candidates may submit internships and life experience for review. These must appear as credit received on official transcripts from accredited or equivalent institutions (foreign) for consideration toward required SCH. 

More information is available at www.ilboe.org.

Educational Requirements to Become Licensed

After passing the CPA exam, you’ll need to apply for licensure in Illinois. You can meet the educational requirements for licensure in one of the following ways:

A graduate degree in accounting as defined under the education requirements and completion of 150 semester credit hours or 225 quarter credit hours.

* For purposes of meeting the accounting hours requirement, one graduate accounting SCH is equivalent to 1.6 SCH.

** Candidates may submit internships and life experience for review. These must appear as credit received on official transcripts from accredited or equivalent institutions (foreign) for consideration toward required SCH. 

More information is available at www.ilboe.org.

A graduate degree as defined under the education requirements and: completion of 150 semester credit hours (SCH) or 225 quarter credit hours (QCH); completion of 30 SCH in accounting with at least one course each in taxation, auditing, financial accounting, and managerial accounting.

* For purposes of meeting the accounting hours requirement, one graduate accounting SCH is equivalent to 1.6 SCH.

** Candidates may submit internships and life experience for review. These must appear as credit received on official transcripts from accredited or equivalent institutions (foreign) for consideration toward required SCH. 

More information is available at www.ilboe.org.

A bachelor's or higher degree as defined under the education requirements and: completion of 150 semester credit hours (SCH) or 225 quarter credit hours (QCH); completion of 30 SCH in accounting with at least one course each in taxation, auditing, financial accounting, and managerial accounting; completion of 24 SCH in business with at least 2 SCH in Business Communication and 3 SCH in Business Ethics.

* For purposes of meeting the accounting hours requirement, one graduate accounting SCH is equivalent to 1.6 SCH.

** Candidates may submit internships and life experience for review. These must appear as credit received on official transcripts from accredited or equivalent institutions (foreign) for consideration toward required SCH. 

More information is available at www.ilboe.org.

Take the Exam Before Finishing Your Coursework

If you’re in your final academic term, you may qualify to sit for the CPA exam as a provisional candidate. You’ll need to list your in-progress courses on your Initial Examination Application.

Once approved, you can take one or more exam sections, but you must submit final official transcripts within 150 days of taking your first section to confirm your eligibility. If transcripts aren’t received by that deadline, your exam scores will be voided.

Learn more at www.ilboe.org/provisional-status/.