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General Info for Evaluations

Foreign Evaluations:  Please note that we do not accept evaluations outside of our foreign evaluation servicer NASBA.

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

Options 1, 2, and 4 Definitions

Option 1

A graduate degree in accounting awarded from an accounting department that holds one of the following accreditations:  

  1. AACSBThe Association to Advance Collegiate Schools of Business
  2. ACBSPThe Accreditation Council for Business Schools and Programs

For additional information, please review the Graduate School section.

OPTION 2

A graduate degree in business awarded from a business department that holds one of the following accreditations. 

Or, a graduate degree in accounting whose institution's accounting department does not hold one the accreditations listed but its business department holds one of the following accreditations:  

  1. AACSBThe Association to Advance Collegiate Schools of Business
  2. ACBSPThe Accreditation Council for Business Schools and Programs

For additional information, please review the Graduate School section.

OPTION 4

A graduate degree in accounting or business awarded from an accounting or business department that DOES NOT hold one of the accreditations listed above, a graduate degree in any other major than accounting or business and all bachelors degrees despite the major if the institution holds one the accreditations listed in the Accreditation section.  

Current Requirements as of July 1, 2013

Note: If you have qualified to sit for the CPA examination prior to July 1, 2013, you will not have to meet the new requirements. Please refer to Section 1400.90 of the Administrative Rules for complete transcript of requirements or see the following: Educational Requirements

Individuals applying as Partial Candidates have been approved in a jurisdiction other than Illinois and have sat for any section of the CPA exam. However, s/he did not complete or pass ALL four sections. Please Note: The educational requirements of the Illinois statute MUST have been met before initially taking the first section of the exam.

Candidates must submit final, official transcripts and scores from the testing jurisdiction (if applicable).

Find the Required Documents list here.

Option 1
  • Degree: At least a graduate degree in accounting from a regionally accredited institution or approved equivalent institution and AACSB or ACBSP accredited accounting program. ***
  • Total Hours: You must have completed 150 Semester Credit Hours*
  • Accounting Hours: No specific requirements**
  • Business Hours: No specific requirements

*Quarter credit hours may be converted to Semester Credit Hours by multiplying quarter credit hours by two-thirds.

**For purposes of meeting the accounting hours requirement, one graduate accounting SCH is equivalent to 1.6 SCH.  The additional weight is not applied to the total hours.

***If a candidate has obtained a graduate degree from a non-AACSB /ACBSP accredited program, option 4 will be used to evaluate their credentials.

Please note: Graduate accounting credit earned with an undergraduate degree (with no graduate degree earned yet-only enrolled in a graduate degree program) will be multiplied by 1.6 whether or not the credit has been taken from an AACSB or ACBSP accredited program.


Option 2
  • Degree: At least a graduate degree in business from a regionally accredited
    institution or approved equivalent institution and AACSB or ACBSP accredited business program.***
  • Total Hours: You must have completed 150 Semester Credit Hours*
  • Accounting Hours: 30 Semester Credit Hours in accounting including:
    Managerial Accounting, Taxation, Financial Accounting, Audit and at least two (2) Semester Credit Hours of Research & Analysis (RAA)**
  • Business Hours: No specific requirements

*Quarter credit hours may be converted to Semester Credit Hours by multiplying quarter credit hours by two-thirds.

**For purposes of meeting the accounting hours requirement, one graduate accounting SCH is equivalent to 1.6 SCH.  The additional weight is not applied to the total hours.

***If a candidate has obtained a graduate degree from a non-AACSB /ACBSP accredited program, option 4 will be used to evaluate their credentials.

Please note: Graduate accounting credit earned with an undergraduate degree (with no graduate degree earned yet-only enrolled in a graduate degree program) will be multiplied by 1.6 whether or not the credit has been taken from an AACSB or ACBSP accredited program.


Option 4
  • Degree: At least a baccalaureate degree in any concentration or graduate
    degree with a concentration other than accounting or business from a regionally accredited institution or approved equivalent institution.***
  • Total Hours: You must have completed 150 Semester Credit Hours*
  • Accounting Hours: 30 Semester Credit Hours in accounting including:
    Managerial Accounting, Taxation, Financial Accounting, Audit and at least two (2) Semester Credit Hours of Research & Analysis (RAA)**
  • Business Hours: 24 Semester Credit Hours in business including:
    Two (2) Semester Credit Hours (SCH) of Business Communication (BC) and three (3) SCH of Business Ethics (BE)

*Quarter credit hours may be converted to Semester Credit Hours by multiplying quarter credit hours by two-thirds.

**For purposes of meeting the accounting hours requirement, one graduate SCH is equivalent to1.6 SCH earned at the undergraduate level.

***If a candidate has obtained a graduate degree from a non-AACSB /ACBSP accredited program, option 4 will be used to evaluate their credentials.

Please note: Graduate accounting credit earned with an undergraduate degree (with no graduate degree earned yet-only enrolled in a graduate degree program) will be multiplied by 1.6 whether or not the credit has been taken from an AACSB or ACBSP accredited program.

General Institutional Accreditation

Regional

ONLY domestic institutions (two- (community/junior) or four-year) awarded one of the following regional accreditations by the American Council on Education are accepted:

  1. MSA - Middle States Association of Colleges & Schools, Commission on Higher Education *Formerly known as Middle States Commission on Higher Education (MSCHE)
  2. NWCCU - Northwest Commission on Colleges and Universities
  3. NCA-HLC - North Central Association of Colleges and Schools, Higher Learning Commission
  4. NCA-CASI - North Central Association of Colleges and Schools, Commission on Accreditation and School Improvement, Board of Trustees
  5. NEASC-CIHE - New England Association of Schools and Colleges, Inc., Commission on Institutions of Higher Education
  6. NEASC-CTCI - New England Association of Schools and Colleges, Inc., Commission on Technical and Career Institutions
  7. SACS - Southern Association of Colleges and Schools, Commission on Colleges
  8. WASC-ACCJC - Western Association of Schools and Colleges, Accrediting Commission for Community and Junior Colleges
  9. WASC-ACSCU - Western Association of Schools and Colleges, Accrediting Commission for Senior Colleges and Universities

Graduate School Accreditation

ONLY domestic institutions with accounting and/or business programs accredited by the following institutional accrediting organizations are accepted*.

  1. AACSBThe Association to Advance Collegiate Schools of Business
  2. ACBSPThe Accreditation Council for Business Schools and Programs

*Graduate credit or a degree from a non-AACSB/ACBSP program will be accepted under option 4 ONLY.

Provisional Approval

Definition:

Candidates are able to sit for the CPA exam before meeting all the requirements in effect. In order to be approved under this status, you must be in or about to start the last term in which, at its end, you will have met the current requirements in effect. Please be advised of the following conditions for Provisional Status:

  1. Once approved, you are allowed to apply and pay for exams only once.  When filling out and paying for the Initial Examination application, you select the number of exams-1, 2, 3, or 4.  The number chosen is what you intend to take within a six (6) month time frame that starts once you pay NASBA. After the Initial Examination application is submitted, no additional sections can or will be added to the Initial Examination.
  2. Once approved, we will withhold all the scores for the exam sections you completed under this status. Your scores will not be visible online and we will not mail your hard copy score notice(s).

In order to lift these conditions, the final, official transcripts with all successful grades and/or degree posted from the current term must be submitted and approved. Once the appropriate transcripts are received and approved (within 1-2 weeks of receipt), an e-mail regarding status clearance will be sent. At this time, scores will become visible at the candidate’s online account and the scores notices will be mailed.

Provisional status is automatically awarded during the evaluation process when the transcripts and Courses in Progress deem this possible.

CIP (Courses In Progress) Form:

Only the current term will be considered.  Please do not include courses not currently attending.

Once you have selected your desired option on the CIP form, it cannot be changed after we award the Provisional Status.

If you are currently enrolled in courses, you must list them in the Courses in Progress section of the online application. Or, if you change your course schedule, and it does not affect the Provisional status, submit the Courses in Progress (CIP) form.

Timetable for Transcripts:

The conditions of provisional approval require that you submit final, official transcript(s) or sit for an exam by the appropriate date related to your term. If you do not, your provisional status will be revoked, non-renewed and scores for all exam sections authorized will be voided.

In order to be considered for Provisional approval, submit your evaluation application, including your courses in progress, and transcripts with the previous term’s grades and/or degree (if applicable) posted* as early as possible for full consideration.

*Please verify with the institution’s Registrar’s office regarding posting date before submitting transcripts.

After the Initial Examination application is submitted, no additional sections can or will be added to the Initial Examination.

Provisional status approval does not guarantee a seat for the exam at any Prometric testing center.

  • Candidates completing required courses in spring term must test by September 1st
  • Candidates completing required courses in any summer term must test by December 1st
  • Candidates completing required courses in fall term must test by March 1st
  • Candidates completing required courses in winter term must test by June 1st

If you do sit for an exam provisionally (by the deadline date assigned to your term), final, official transcript(s) verifying completion of all courses and/or degree must be received within 150 days of the first exam taken or scores for all authorized exam sections with provisional approval will be voided*.

*We advise candidates not to sit too early in the term because of the delay regarding the posting of degrees on final, official transcripts.  Please keep the degree's posting date in mind and schedule your first exam accordingly.  There are no exceptions to the 150 Day Rule.  

If you do not sit for an exam provisionally (by the deadline date assigned to your term), final, official transcript(s) verifying completion of all courses and/or degree must be received by the same date mentioned above.

Please be advised that if you are Provisionally approved and submit an Initial Exam application after the approved semester, the Payment Coupon will be placed on hold at NASBA until the final, official transcripts are received and approved.

Evaluation Requirements

Please note that all correspondence (evaluation letters, receipt of transcripts, exam approval letters, etc.) are sent via e-mail ONLY.  Please check your inbox and spam/junk folders before contacting our office.

Included in the subject line of this e-mail are your evaluator’s initials (e.g. AD, CR, JA, JW, LM or TF etc.).  Please see the staff directory in order to direct your inquiries to the correct staff member or send inquiries to evaluations@ilboe.org .

The time frame for all evaluations is 6-8 weeks from the date of your application. If you have received an initial deficiency letter and have submitted the requested document, please allow 1-2 weeks from the date of the e-mail notifying you of its receipt.

The information provided here regarding the educational requirements for the Illinois CPA examination requirements is for general guidance only. This information is NOT intended to be 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
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