The mission of the Illinois Board of Examiners (ILBOE) is to protect the public interest by examining and certifying candidates who have met all educational and examination requirements for licensure in Illinois. The ILBOE awards the Certificate of CPA Exam Completion to a candidate upon passing the Uniform CPA examination and the AICPA Ethics course. The Illinois Department of Financial and Professional Regulation (IDFPR)- regulates licensing, Continuing Professional Education and enforcement.
The ILBOE has had the responsibility of certifying completion of all educational and examination requirements for CPA candidates since 1903 and maintains its responsibility through an affiliation with Northern Illinois University.
The administrative functions of the University of Illinois at Urbana Champaign under the Illinois Public Accounting Act were performed by a Committee on Accountancy, appointed by and responsible to the President of the University. The Committee made all arrangements for the Uniform CPA examination. The ILBOE, comprised of 5 members who were nominated by the President of the University and approved by the Board of Trustees, conducted the examination and approved the grades. The ILBOE has been affiliated with Northern Illinois University since July, 2013.
Effective January 1, 1994, legislation was enacted amending the Illinois Public Accounting Act. The ILBOE was enlarged from five (5) members to nine (9) and absorbed the duties of the former Committee on Accountancy. An Executive Director and a Deputy Director of the ILBOE performed administrative functions of the University of Illinois at Urbana Champaign under the Illinois Public Accounting Act, as amended.
Legislation was passed in 2000, effective July 1, 2004, enlarging the ILBOE from nine (9) members to 11 (including two (2) public members). Members are appointed by the Governor of the State of Illinois rather than the President of the University.
Effective January 1, 2005, a candidate who passes the Uniform CPA examination must also pass an Ethics examination administered by the American Institute of CPAs (AICPA) in order to receive a CPA certificate. As of October 1, 2006, in order to hold oneself out as a CPA, a license is required.
Historically, approximately 10,000 CPA exam candidates take the examination each year. Of these, about 1500 examination candidates pass, are certified and receive certificates.
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