Illinois CPA Requirements

To obtain CPA licensure, you must meet the three Es: Education, Experience, and Exam. Following are the specific requirements for examination and licensing in Illinois.


The Bachelor of Science in Accounting (BSAC) program alone does not meet the education requirements to be licensed in Illinois. The combination of the BSAC and the Master of Accounting (MACC) program meets the education requirements for CPA examination and licensure.  Students must complete the following to be eligible to sit for the examination and to be licensed.


Education Requirements for CPA Examination and Licensure


Baccalaureate or higher degree from an accredited educational institution.

Accounting Coursework 

30 semester hours in accounting to include financial accounting, auditing, taxation, management accounting, and 2 semester hours in research and analysis in accounting.

Business Coursework

24 semester hours to include 2 semester hours business communication and 3 semester hours in business ethics. 

Ethics Coursework

Complete 3 semester hours in business ethics as listed above and must pass the AICPA Professional Ethics Exam for initial licensure.

Total Credit Hours

150 semester hours


Additional Exam Information

Prior to Sitting for the Uniform CPA Exam

Must have completed the degree requirement and accounting and business course requirements.

Application Documents

Application documents found on board website.


Experience Requirements for Licensure

Minimum Work Experience

At least one-year of full-time experience.


Additional CPA Examination information can be found on the Illinois Board of Examiners website. CPA licensure information can be found on the Illinois Department of Financial and Professional Regulation Public Accountancy section.


Note: Students should contact WGU Business Licensure at prior to contacting their State Board of Accountancy regarding education and experience requirements. The Licensure team is available to students and alumni for all accounting licensure questions and advisement. 



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