Total Transfer of Credit (TTC)

Note:  If you have been approved to sit for the CPA examination prior to July 1, 2013, you will not have to meet the new education requirements.

Please refer to Section 1400.90 of the Administrative Rules for complete transcript of requirements or see appropriate link below.

An individual who has passed the entire Uniform CPA Examination in another state or jurisdiction but is ineligible to obtain certification from that state/jurisdiction may transfer their exam credit and receive Illinois certification by meeting the following requirements:

  1. The educational requirements of the Illinois statute were met when initially taking the first section of the exam. (If they were not, there is no way to accumulate the necessary credits for the requirements. The application will automatically be denied and NO REFUND will be issued.)
  2. The candidate would be entitled to Illinois certification had the examination been written under the Illinois statute and rules.
  3. The candidate meets the ethics requirement by having taken and passed the AICPA’s examination course – Professional Ethics: The AICPA’s Comprehensive Course.

Candidates seeking this type of certification must submit final, official transcripts, scores from the testing jurisdiction and an AICPA Ethics exam score of 90 or higher. See Required Documents for more details.


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. These applicants need to apply under a domestic or foreign evaluation as applicable.

Candidates seeking this type of certification must submit final official transcripts, and scores from the testing jurisdiction.

IQEX (International Qualifications Exam)

Accounting professionals from another country whose professional body has entered into a mutual recognition agreement with the American Institute of Certified Public Accountants (AICPA) and the National Association of State Boards of Accountancy (NASBA).

An individual who:

  • has passed the entire IQEX in another country

may transfer their exam credit and receive Illinois certification with a passing score of 75 or higher. See the IQEX Scores section here.

Application Requirements

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 below regarding the educational requirements for Illinois CPA exam candidates 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.

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 »

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