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ILCPA Requirements 2026Updated July 27, 2026

Illinois CPA Requirements

Everything you need to become a CPA in Illinois

120/150
Credit Hours*
1
Year Experience
$120
License Fee
120
CPE Hours/3 Years

Key Facts

  • ✓120-credit pathway enacted, effective January 1, 2027 (HB 2459)
  • ✓150 credit hours currently required for licensure
  • ✓Can sit for exam with 120 credits
  • ✓3-year license renewal cycle
  • ✓120 hours of CPE required every 3 years

*Illinois offers a 120-credit pathway (HB 2459) with additional experience requirements. Effective January 1, 2027. See Licensure Pathways below for details.

International Candidates: Illinois does not require a Social Security Number (SSN), making it a popular choice for international CPA candidates.

Education & Experience Requirements

Verify Before Applying: Requirements shown are for informational purposes and may have changed. Always confirm current requirements with the official state board before beginning your application.

Education Requirements

Degree RequiredBachelor's degree
Total Credit Hours150
Accounting Credits30(for licensure)
Business Credits24(for licensure)
Additional Requirements:
  • •Must include auditing, tax, and management accounting
Illinois offers alternative pathways. See Licensure Pathways below.

Experience Requirements

Total Experience12 months (1 year)
SupervisionLicensed CPA
Acceptable Experience Types:
  • ✓Public accounting
  • ✓Private industry
  • ✓Government

Exam Eligibility

Education to Sit120 credits with 24 accounting + 12 business credits, unless you hold a graduate accounting degree from an AACSB or ACBSP accredited program
Credits to Sit120
Accounting Credits to Sit24
Business Credits to Sit12
These figures depend on your degree

The 24 and 12 are Option 4, the route for a bachelor's in any subject or a graduate degree from a program without AACSB or ACBSP accreditation. Option 1, a graduate accounting degree from an AACSB or ACBSP accredited accounting program, carries no hours requirement at all. Option 2, a graduate business degree from an accredited business department, requires 24 accounting hours including one tax and one audit course and states no business minimum. Accounting hours earned in a master's count as 1.6 undergraduate hours, and that weighting applies to accounting hours only.

Minimum Age18 years
Residency RequiredNo
SSN RequiredNo

Licensing & CPE

Initial License Fee$120
Renewal Fee$120
Renewal Period3 years
CPE Hours Required120 per 3 years
Ethics CPE RequiredYes

Exam vs. Licensure: Illinois requires different credit thresholds to sit for the CPA exam versus obtaining your license. You can begin testing with 24 accounting credits, but must complete 30 for full licensure. Business credits: 12 to sit, 24 for licensure. Total credits: 120 to sit, 150 for licensure.

Licensure Pathways

Active

Traditional 150-Credit Pathway

150
Credits
1
Year Exp.
  • •150 semester hours
  • •30 hours accounting, 24 hours business
  • •1 year of experience
EnactedHB 2459

120-Credit + Experience Pathway

120
Credits
2
Years Exp.

Effective: January 1, 2027

  • •Bachelor's degree with accounting emphasis (120 credits)
  • •2 years of experience
  • •Passed unanimously in both chambers
  • •Both sponsors are licensed CPAs
EnactedHB 2459

Master's Degree Pathway

150
Credits
1
Year Exp.

Effective: January 1, 2027

  • •Master's degree + bachelor's with 30 hours accounting
  • •1 year of experience

Illinois State Board of Accountancy

Illinois Board of Examiners

Visit Official Website(opens in new tab)
(815) 753-8900
help@ilboe.org

Application Tips

  • 1.Verify current requirements on the official state board website before applying
  • 2.Have official transcripts sent directly from your educational institution
  • 3.Allow 4-6 weeks for application processing
  • 4.Keep copies of all submitted documents for your records
Disclaimer: Requirements may change. Always verify current requirements with the Illinois State Board of Accountancy before beginning your application. Last updated: 2026-07-27.

Illinois CPE & License Renewal

120
CPE Hours Per Period
3 Years
Renewal Cycle
~40
Hours Per Year
Required
Ethics CPE
Initial License Fee
$120
Renewal Fee
$120 every 3 years
Full CPE GuideEstimate Total CPA CostInternational Candidates Guide

Frequently Asked Questions

Yes, Illinois allows candidates to sit for the CPA exam with 120 semester hours. Currently, the full 150 hours are required for licensure, but a 120-credit pathway takes effect January 1, 2027.

Education Programs for Illinois

17 programs meet CPA education requirements in Illinois. Browse by category to find the right fit.

View all 53 education programs

Related Resources

Planning your CPA journey in Illinois? These guides can help.

CPA Salary Guide (2026)What to expect after you passCPA Career PathsWhere a CPA license can take youIs the CPA Worth It?ROI analysis for candidatesHow Long to Study for the CPA ExamRealistic timelines by sectionBest CPA Review Courses (2026)All 9 providers rankedFind Courses for Your SituationBrowse by candidate profileCPA Costs by StateInteractive map & data

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