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Approved Coursework

Acceptable credit consists of both two- (community/junior) and four-year institutions. 

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).

Rounding of Hours

If any SCH or quarter hours total .6 or higher, we will round up (e.g. 2.67 hours = 3.0).

If any SCH hours or quarter hours total .5 or lower, we will not round up (e.g. 2.67 hours = 3.0).

ACT/SAT, AP, CLEP, DANTE or Individual Institutional Credit (IIC)

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

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

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.

Course is NOT LISTED on template

If your institution's template is listed but your specific course is not Included please have the department head submit an updated template that includes the course title, course number and course credits (e.g. MKTG221 has .25 SCH of BE integrated into the course work) or an NRL letter on your behalf for single-use approval.

Template is not listed

If your institution's template is not listed, please have the department head submit a template.

Course is LISTED on Transcript

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 you have completed these, please click here to verify.

COURSE DESCRIPTION EXAMPLES

Listed below are examples of BC, BE and RAA course descriptions at various Illinois institutions and are listed for that purpose only. For the most up-to-date accepted courses, please refer to the Approved College Templates.

Research and Analysis in Accounting (RAA)

Key words/phrases in descriptions:  research, analysis, documenting research results, focus on written, oral communication and/or teamwork, group and/or individual simulations, examination of the methods of inquiry and research, outside readings and written reports of the selected accounting literature, etc.

Sources of key words & phrases-ACC 350: INFO FOR DECISION MAKING (DePaul University), ACCT 491: ACCOUNTING THEORY & PRACTICE (Roosevelt University), ACC 252: ACCTNG RESEARCH & ANALYSIS (Waubonsee CC) and ACCY 670: ACCOUNTING RESEARCH (NIU)

Business Communication (BC)-Business or English Departments

Key words/phrases in descriptions:  critical thinking & applied problem solving in business using written and oral communication, organize and prepare business/professional presentations, application of the principles of communication in a business setting, creation of memos, meetings, briefings, interviews and individual and team presentations, professional communication using workplace writing tasks, replication of typical business cases/situations including a report that requires compilation and interpretation of research, etc.

Sources of key words & phrases-CMNS 201: BUS & PROFESSIONAL CMN (DePaul University), MKT 376: EFFECTIVE BUS CMN (DePaul University) & BTW 250: PRINCIPLES OF BUS CMN (University of Illinois Urbana-Champaign)

Business Ethics (BE)-Business or Philosophy Department

Key words/phrases in descriptions:  investigation of moral and ethical issues that arise in the context of business practices, ethical issues that affect business frameworks, corporate social responsibility, examine economic life and contemporary commerce as understood from the perspective of religious and secular communities, ethical implications on economics from the various worldviews, religious traditions on business-related issues, religious discourse in direct conversation with secular voices regarding ethical business conduct, etc.

Sources of key words & phrases-PHIL 337: BUSINESS ETHICS (NIU), MGMT 308: ETHICAL LEADERSHIP & CORP SOCIAL RESPONSIBILITY (Roosevelt University), MGT 228: BUS, ETHICS, & SOCIETY (DePaul University)

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