Illinois CPA Requirements (2026): IDFPR Rules and Process
Illinois has been a leader in CPA exam administration; ILBOE and IDFPR run a modern, well-documented licensure process. Here's the 2026 view.
Illinois has historically been one of the more administratively efficient CPA states, with ILBOE handling the exam-side process and IDFPR handling licensure. Here's the 2026 path.
Authoritative sources: Illinois Board of Examiners for exam applications; IDFPR for licensure. Verify before applying.
Education to sit
- Bachelor's degree
- 120 semester hours, including 24 hours of accounting and 24 hours of business
Education to license
- 150 semester hours
- Specific upper-level accounting coursework and business core requirements
Examination
Standard 2024 Evolution exam. Illinois participates in continuous testing. Application is through ILBOE.
Experience
1 year (1,500 hours minimum) of qualifying experience under a licensed CPA. Industry, public, government, or academic all qualify.
Ethics
Illinois requires the AICPA Professional Ethics Course or equivalent before licensure. CPE includes ethics requirements at renewal.
Application sequence
- Apply to ILBOE to sit for the exam. Submit transcripts directly from the institution.
- Pass all four CPA exam sections.
- Complete experience requirement.
- Apply to IDFPR for licensure with documentation of experience and ethics completion.
Frequently asked questions
Who handles CPA exam applications in Illinois?
The Illinois Board of Examiners (ILBOE) handles applications to sit for the CPA exam. The Illinois Department of Financial and Professional Regulation (IDFPR) handles licensure once you've passed the exam and completed experience.
Does Illinois require 150 credit hours?
Yes for licensure. You can sit for the exam at 120 credit hours with the right coursework. Illinois has been considering a 120-hour alternative path; check IDFPR and ILBOE for current status.