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 and Experience Requirements for CPA Examination and Licensure

  • Degree: Baccalaureate or higher degree from an accredited educational institution.
  • Accounting Coursework: 30 semester hours in accounting to include financial accounting, auditing, taxation, and management 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 (opens new window).
  • 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 (opens new window) website. CPA licensure information can be found on the Illinois Department of Financial and Professional Regulation Public Accountancy (opens new window) section.


Note: Completing a WGU degree program does not guarantee employment or licensure in any profession. Requirements for licensure in accounting vary from state to state. For example, some states require a background check that may disqualify you from obtaining a license if you have committed certain actions, crimes, or misdemeanors. 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.  Although the Licensure team can provide initial guidance, it is ultimately the student’s responsibility to continually check with the state licensing board where you intend to seek licensure to confirm all licensing requirements.



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