Scores and Getting Licensed

Candidates will receive a numeric score for each exam section ranging from zero to 99. A score of 75
or higher indicates successful completion of an exam section. Candidates who do not pass a section
will also receive a candidate performance report (CPR), which is included on the backside of the
mailed hard copy score reports. The report provides candidates with information about the strengths
and weaknesses of their exam performance. To reapply, a candidate must complete a re-examination
form and pay the related ILBOE and NASBA fees.
ILBOE will announce when scores are available. Candidates may access their scores using ILBOE’s
online system. Candidates will receive a hard copy report typically a few weeks later.
All exam sections must be passed within 30 months from the date the Illinois candidate sat for the first
passed section. An Illinois candidate who does not pass all four exam sections within the 30-month
time period will be required to retake the earliest section(s) passed until all four sections are passed
within a single 30-month time period.

Candidates will not be eligible for licensing until they pass a separate ethics exam on the rules of professional conduct. The requirements are fulfilled by completing Professional Ethics: The AICPA’s Comprehensive Course, which includes an open-book exam. Candidates may complete the ethics exam at any point while pursuing CPA licensure (before/after taking the CPA exam, or during). Tip: Many exam takers prefer to take the ethics exam before they take the AUD part of the CPA exam since it also covers ethics. A score of at least 90 percent is required to pass, and the score does not expire. 

ICPAS offers a member discount. More information is available at www.icpas.org/ethicsexam. The ethics course and exam may also be purchased directly from AICPA.

Illinois candidates should request that their scores be forwarded to ILBOE when they register online to complete the exam or submit the certificate directly to ILBOE for faster processing.

The Illinois Department of Financial and Professional Regulation (IDFPR) is the sole authority for CPA licensing in Illinois. Candidates are required to be licensed before they can practice and hold themselves out as CPAs (i.e., on resumes, job applications, business cards, letterhead, websites, etc.).

Once a candidate has passed all four sections of the exam within an 30-month period, completed the ethics exam, and met the one-year experience requirement for “accountancy activities” as defined by the IDFPR, the candidate may then apply for a CPA license at www.idfpr.com.

Each state has different requirements for CPAs practicing outside of where they were licensed. We encourage you to contact the individual state board or association for the most accurate information. You can also visit www.CPAmobility.org, a resource from NASBA and AICPA, for additional background.