The new pathways were designed to give candidates more flexibility in how they meet the requirements to become a CPA. Not every person’s journey looks the same, and we know that hands-on experience is one of the most powerful ways to learn and grow. By recognizing different ways to prepare, through coursework and professional experience, Illinois is making the CPA credential more accessible, inclusive, and sustainable. What hasn’t changed is the quality of the CPA license: every pathway still requires education, passing the CPA exam, and relevant work experience.

It depends on where you are in your journey. Here’s some guidance for Illinois candidates:

• If you’re close to graduating (upperclassman or master’s student with 60+ credit hours): Stick with the current 150-hour requirement in a way that fits your timeline and budget (master’s program, community college courses, or other approved options). Consider a review course to cover any gaps between your classes and exam content. You may be eligible to apply to test at 120 credit hours under provisional status. The best time to start the exam is while you’re still in study mode, during your final undergrad term or right after, before the demands of full-time work set in.
• If you’re early in your academic journey (underclassman or community college student with <60 credit hours): Continue pursuing your accounting coursework. By the time you’re ready to apply for licensure, the new pathways (effective in 2027) should give you more flexibility. Watch for final rules outlining how the law works, such as what counts for coursework and qualifying work experience.
• If you’re a career changer or on a non-traditional path: Take targeted coursework in accounting, business, or ethics to fill gaps. Consult the Illinois CPA Society or the Illinois Board of Examiners to confirm how your prior education applies under current or future requirements.
• If you’re a working professional: If the 150-hour requirement kept you from pursuing the CPA, the new pathways (beginning in 2027) may provide opportunities—but until rules are finalized, nothing is guaranteed. If you want to be licensed before 2027, you’ll need to follow the current 150-hour path. Stay tuned for updates on how the new law will be applied.

No. Being prepared comes from how you study and build your knowledge, not from hitting a specific number of credit hours. Many CPAs licensed today earned their credential with 120 credit hours. Some students choose extra coursework to gain complimentary skills or feel more confident, while others prefer to start working sooner. The right path depends on your goals, budget, and timeline.

No. The new pathways simply give you more options, but the core requirements remain the same: you’ll still need the right education, relevant work experience, and to pass the CPA exam. The CPA license keeps its rigor and value no matter which pathway you choose.

You should get licensed in the state where you live or plan to work. CPA exam scores can be transferred to any state for licensing, but boards are aware of applicants trying to take advantage of different requirements and advise of unintended issues with pursuing this approach. For more information on licensing outside of Illinois, visit NASBA’s directory of state boards.

You’re not alone—navigating the CPA journey can feel confusing, and it’s normal to have questions. Start by seeking guidance from ICPAS: you can schedule a one-on-one appointment or email us directly with your questions. Joining ICPAS as a free student member is another great step, giving you access to updates and resources as soon as they’re available. You can also look to your school’s accounting department, the AICPA’s decision guide, or the Illinois Board of Examiners for additional academic and licensing guidance. We don’t want anyone to miss out on becoming a CPA simply because the path wasn’t clear—these resources are here to help you succeed.