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Approved Coursework

General Information for All Coursework

Letter Grade Credit

Candidates may submit grades with a passing grade of a D- or higher for consideration towards required Semester Credit Hours (SCH).

Pass/Fail

Candidates may submit courses that award the “Pass” status for consideration towards required Semester Credit Hours (SCH) as long as Semester Credit Hours (SCH) were awarded with the “Pass”.

Online

Candidates may submit credits from online courses with a passing grade of a D- or higher or "Pass" status from regionally accredited or equivalent institutions (foreign) for consideration towards required Semester Credit Hours (SCH).

AP, CLEP, DANTE or Individual Institutional Credit (IIC)

Candidates may submit AP, CLEP, DANTE or IIC credits. These must appear as credit received (e.g. MATH102 3 SCH) on the official transcripts for consideration towards required Semester Credit Hours (SCH).

*The ILBOE only accepts these credits if they have been transferred into an accredited institution and appear on the corresponding official transcripts.

If the courses are grouped together as “Accepted Coursework 15 Credits”, you must submit the unofficial transcripts showing the breakdown (e.g. MATH312 3 SCH) for each course. Or, the credit breakdowns can be submitted on letterhead from the institution’s Registrar’s office.

CPA Review courses

If you are taking CPA Review courses from a regionally accredited institution that offers these courses for credit, and these CPA Review courses are taught by faculty and/or instructors from your institution, (including Becker Review), we can accept these credits. 

However, if the school is not offering credit for the CPA Review courses and/or the CPA Review courses are not taught from faculty or instructors from that institution, we cannot accept the CPA Review credit(s).

Accounting Courses

Accepted
Non-CPA Review courses

Candidates may submit accounting courses stated as such (e.g. ACCT305, BUSACY102 or ACCG322, etc.) or what the institution defined as accounting and CPA Review Courses towards required accounting and total Semester Credit Hours (SCH).

CPA Review courses

If you are taking CPA Review courses from a regionally accredited institution that offers these courses for credit, and these CPA Review courses are taught by faculty and/or instructors from your institution, (including Becker Review), we can accept these credits. 

However, if the school is not offering credit for the CPA Review courses and/or the CPA Review courses are not taught from faculty or instructors from that institution, we cannot accept the CPA Review credit(s).

Not Accepted

Accounting courses related to computer programs such as Account Edge, Microsoft Office, MYOB Account Edge (foreign), Peachtree, QuickBooks, SAGE Act, etc. WILL NOT count towards any required Semester Credit Hours (SCH).

Interchangeable Keywords

Some keywords in course titles are interchangeable. For example, The Ohio State University has some accounting courses listed as business courses. Even though the course title contains the keyword “Accounting” in some form, it is intended to be counted as business and is reviewed as such. Please verify the course’s classification with individual institutional departments.

Business Courses

Accepted

Candidates may submit business courses such as, but not limited to, business administration, business ethics, business law, business management of information systems, business statistics, ANY mathematics course from the business department, business/technical communication, economics, finance, international business, legal/social environment of business, management, management of organizational behavior and marketing towards required business and total Semester Credit Hours (SCH).

Approved BC, BE and RAA Courses

Even if a candidate has completed his or her degree prior to July 1, 2013, the Business Communication (BC), Business Ethics (BE) and Research and Analysis in Accounting (RAA) requirements still apply.

Listed as Accepted

As of July 1, 2013, candidates are required to successfully complete two (2) Semester Credit Hours (SCH) of Business Communication (BC), three (3) SCH of Business Ethics (BE) and two (2) SCH of Research and Analysis in Accounting (RAA) as part of the requirements in order to be approved to sit for the CPA exam.

BC, BE and RAA courses may not have clear acronyms listed on the transcripts (e.g. BCM101, BUS ETHICS 100, etc.). These course hours may be stand-alone using an unrelated keyword in the title (e.g. ACCT504 may be RAA). Or, they may be integrated into other courses (e.g. PHIL203 has 1.5 SCH of BE integrated into the course of study). If you are unsure if you have completed these, please verify by checking your institution’s college template at the following link: Required Documents.

course description examples

Listed below are examples of Business Communication, Business Ethics and Research and Analysis in Accounting course descriptions at various Illinois institutions and are listed for that purpose only.

The courses may have changed or are no longer available.  For the most up-to-date accepted BC, BE and RAA courses, please refer to the institution's document posted at the Approved College Templates page.

Research and Analysis in Accounting (RAA)

ACC 350: INFORMATION FOR DECISION MAKING (DePaul University)

Information for Decision-Making is typically the final course in the curriculum in Accountancy. It is the course in the program that most emphasizes research using the FASB Accounting Standards Codification and documenting research results. There is also a focus on written and oral communication as well as teamwork. More specifically, the course addresses the standard setting process in financial accounting as well as the role that the Securities and Exchange Commission fills in that process. In addition, current financial accounting topics are covered including revenue recognition, fair value measurement and disclosures, and earnings quality. The course also provides an introduction to International Financial Reporting Standards.

ACCT 491: ACCOUNTING THEORY & PRACTICE (Roosevelt University)

As the Capstone course for the MSA program, topics covered will be changing to ensure that students receive information on current changes as they occur in the accounting world. Possible topics covered may include XBRL, standards, and regulations. Two simulations will be performed: one will be a group simulation and the second will be an individual simulation. The purpose of the simulations is to provide students with the ability to make decisions, and to deal with the outcomes of those decisions when the results are not what was expected.

ACC 252: ACCOUNTING RESEARCH AND ANALYSIS (Waubonsee Community College)

This course is designed to teach students how to perform accounting research using electronic databases. Students learn how to research United States Generally Accepted Accounting Principles (GAAP) using the Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC). Students examine International Financial Reporting Standards (IFRS) using the eIFRS electronic database. This course meets the State of Illinois CPA examination requirement for Accounting Research and Analysis.

ACCY 670: ACCOUNTING RESEARCH (Northern Illinois University)

Examination of the methods of inquiry and research and development of competence in professional writing. Includes outside readings in those areas and written reports of selected accounting literature. Major paper required.

Business Communication (BC)

CMNS 201: BUSINESS AND PROFESSIONAL COMMUNICATION (DePaul University)

Employers demand strong communication and presentation skills. In order to compete effectively in the job market, students need to acquire and practice the written and oral communication skills needed to interview successfully. Furthermore, as a professional you will not only be expected to be a confident speaker, but also to organize and prepare clear, concise and interesting presentations. You will also need to communicate effectively while working as the member of a team or in other group contexts. In developing the knowledge, competencies and skills needed to communicate effectively in these and other contexts, this course will embrace opportunities for both critical thinking and applied problem solving. 

MKT 376: EFFECTIVE BUSINESS COMMUNICATION (DePaul University)

This course is designed to expand the participant's communication skills through the application of the principles of communication science and the psychology of persuasion in a contemporary business setting. Students are shown how to develop successful communication and message packaging strategies useful in a variety of communication venues including: memos, meetings, briefings, interviews and individual and team presentations. Oral presentations and written communication techniques are explored including use of visuals, computer graphics, and layout techniques. The mechanisms of Speech Apprehension (stage fright) are presented as well as techniques for management and reduction of this common, debilitating phenomenon. Personal ethics and credibility are explored as important components of effective communication, both individually and as part of a team.

BTW 250: PRINCIPLES OF BUSINESS COMMUNICATION (University of Illinois Urbana-Champaign)

Teaches students to apply the principles of successful professional communication to workplace writing tasks. Students will also practice editing and supervising the writing of others. Assignments replicate typical business cases and situations, including a report that requires students to compile and interpret research. Credit is not given for both BTW 250 and either BTW 261 or BTW 263. Prerequisite: Junior standing and completion of campus Composition I requirement.
This course satisfies the General Education Criteria for: UIUC: Advanced Composition

Business Ethics (BE)

PHIL 337: BUSINESS ETHICS (Northern Illinois University)

Investigation of moral and ethical issues that arise in the context of business practices, addressing questions such as: To what extent should considerations other than profits determine business decisions? Who should be held responsible when corporations act immorally or break the law? What rights and obligations do employees and employers have with respect to one another? What obligations, if any, do businesses have to their consumers or to the general public?

MGMT 308: ETHICAL LEADERSHIP AND CORPORATE SOCIAL RESPONSIBILITY (Roosevelt University)

Issues that affect business firms and managers in modern society examined through the frameworks of business ethics and corporate social responsibility. Topics include environmental pollution, employee rights and responsibilities, discrimination/affirmative action, and activities of multi-national corporations.

MGT 228: BUSINESS, ETHICS, AND SOCIETY (DePaul University)

This course will examine the nature and purpose of economic life and contemporary commerce as understood from the perspective of religious and secular communities, as well as the ethical implications that flow from the various worldviews. Sections of the course critically examine the thought of different religious traditions on specific business-related issues, placing a variety of religious discourses into direct conversation with secular voices regarding ethical business conduct. Cross-listed as MGT 228. WRD 103 or HON 100 or HON 101 is a prerequisite for this class.

Not listed as Accepted
  1. Template Listed but Specific Course not Included - If your institution has submitted a template but your course is not listed, an updated template (undergraduate or graduate) may be required that includes the course title, course number and course credits (e.g. MKTG221 has .25 SCH of BE integrated into the course work), or a letter may suffice.  Please see the options listed in the link to the NRL letter: Required Documents.
  2. Template NOT Listed - If your institution has not yet submitted a template, please have the accounting and business departments submit a template to help@ilboe.org. Until the template is received, the department head should submit letterhead stating the course title, course number and course credits (e.g. MKTG221 has .25 SCH of BE integrated into the course work). Please see the NRL letter at the following link: Required Documents 

Internships or Life Experience

Acceptance

Candidates may submit internships and “life experience*” for review. These must appear as credit received on official transcripts from regionally accredited or equivalent institutions (foreign) for consideration towards required Semester Credit Hours (SCH).

*Life experience not listed on a transcript as "credit received" is not accepted.

Maximum

Internship credits are limited to a maximum of three (3) SCH towards accounting requirements as well as a maximum of three (3) SCH for business requirements. Any additional hours will reviewed for approval towards the required total hours.

Study Abroad Courses

Acceptance

Candidates may submit study abroad courses for review. This must appear as credit received (e.g. MATH312 3 SCH) on official transcripts from regionally accredited or equivalent institutions (foreign) for consideration towards required Semester Credit Hours (SCH).

If the courses are grouped together as “Study Abroad 12 SCH”, the foreign transcripts must be submitted or a breakdown (e.g. MATH312 3 SCH) for each course can be submitted on letterhead from the domestic institution’s Registrar’s office.

Duplicate Work

Duplicate work, defined as credit awarded for the same course multiple times, will only be credited towards the required hour totals once*.

*If the accepting institution has deemed the credit duplicate, we will NOT accept it either.

The information provided below regarding the educational requirements for Illinois CPA exam candidates is intended to provide general guidance only. This information is NOT intended as a means for evaluating your own coursework. The only way to definitively determine which Illinois CPA Requirements you have met is to submit a Credentials Evaluation Application, appropriate fee and required documents through the ILBOE Online System. For a complete description of Illinois CPA Educational Requirements please see the Joint Committee on Administrative Rules: Administrative Code, Title 23, Subtitle A, Chapter VI, Part 1400, Section 1400.90.

Illinois Board of Examiners

The ILBOE has had the responsibility of certifying completion of all educational and examination requirements for CPA candidates since 1903. Learn More »

1120 E. Diehl Rd Suite 107, Naperville, IL 60563
Phone: 815-753-8900 Fax: 815-753-8953 Email: help@ilboe.org
Hours: Monday - Friday, 8:30 AM to 5:00 PM CST