Initial Certificate. Applicants who have passed the Uniform CPA Examination either in Illinois or in another jurisdiction may apply for the Initial CPA Certificate. Upon receipt of appropriate documentation, the Illinois Board of Examiners will approve the candidate's certification and notify the candidate of the certificate number and date of issue. Illinois certification and licensing is a two-step (2-step) process; the CPA Certificate must be obtained prior to obtaining the CPA License to practice.

Initial License (Acceptance of Exam)

Applicants who have passed the Uniform CPA Examination, and may or may not be licensed to practice public accounting in another jurisdiction, may apply for an Initial License from the Illinois Department of Financial and Professional Regulation (IDFPR). Applicants who passed the examination in Illinois, or another jurisdiction and are not licensed to practice public accounting, must obtain the certificate from the Illinois Board of Examiners before applying for the license.

• Certified Public Accounting License. In order to perform the audit and attest function in Illinois, you must fulfill a one-year (1-year) experience requirement to qualify for a license to practice as a Licensed Certified Public Accountant. The license is renewable every three (3) years and requires 120 hours of CPE for renewal. Without a license to practice public accounting you may not express an opinion on a financial statement based on an audit or examination of a financial statement or issue a report expressing assurance on a financial statement. If you obtain a license to practice public accounting in Illinois, you are not required to register your certificate.
• Effective July 1, 2012, Illinois no longer offers CPA Registration. A person who completed the CPA exam cannot just register with the Illinois Department of Financial and Professional Regulation (IDFPR) to practice accounting. Anyone using the title CPA, C.P.A. or Certified Public Accountant must be licensed by the IDFPR.

  
  

Click Initial Licensure in the menu bar at the top of this page for additional information.

Endorsement of License. An applicant having a valid, unrevoked license to practice as a CPA from a jurisdiction whose requirements were substantially equivalent to Illinois requirements at the time the license was issued and who is planning to relocate to Illinois must apply for an Endorsement of License from the IDFPR, either through registration of applicant's current license or by reciprocal licensure.

• Certified Public Accounting License: In order to perform the audit and attest function in Illinois, you must fulfill a one-year (1-year) experience requirement to qualify for a license to practice as a Licensed Certified Public Accountant. The license is renewable every three (3) years and requires 120 hours of CPE for renewal. Without a license to practice public accounting you may not express an opinion on a financial statement based on an audit or examination of a financial statement or issue a report expressing assurance on a financial statement. If you obtain a license to practice public accounting in Illinois, you are not required to register your certificate.

  
  

• Effective July 1, 2012, Illinois no longer offers CPA Registration. A person who completed the CPA exam cannot just register with the Illinois Department of Financial and Professional Regulation (IDFPR) to practice accounting. Anyone using the title CPA, C.P.A. or Certified Public Accountant must be licensed by the IDFPR.

  
  

Click Reciprocal Licensure in the menu bar at the top of this page for additional information.

Practice Privilege.

Effective January 1, 2008: An individual whose principal place of business is not in Illinois shall have all the privileges of an Illinois CPA without the need to obtain a license or registration or file notice, if the individual:

• Holds a valid license as a CPA issued by another state that NASBA has verified to have CPA licensure requirements that are substantially equivalent to the CPA licensure requirements of the Uniform Accountancy Act (UAA); OR
• Holds a valid license as a CPA issued by another state and obtains from NASBA verification that the individual's CPA qualifications are substantially equivalent to the CPA licensure requirements of the UAA.

Please Note: An individual who has passed the Uniform CPA Examination and holds a valid license issued by any other state prior to January 1, 2012, shall be exempt from the education requirements of 225 Ill. Comp. Stat. § 450/3.

Practice Privileges extend to professional services offered or rendered in Illinois, whether in person or by mail, telephone, or electronic means, and no notice or other submission must be provided by any such individual.

Consent to Jurisdiction

An individual licensee of another state who is exercising this privilege and the CPA firm that employs such individual, if any, as a condition of the grant of this privilege, hereby simultaneously consents:

• To the personal and subject matter jurisdiction and disciplinary authority of the Department;
• To comply with the Illinois Public Accounting Act and the Department's rules adopted under the Illinois Public Accounting Act;
• That in the event that the license from the state of the individual's principal place of business is no longer valid, the individual shall cease offering or rendering accounting activities in Illinois individually or on behalf of a CPA firm; and
• To the appointment of the state board that issued the individual's or the CPA firm's license as the agent upon which process may be served in any action or proceeding by the Department against the individual.

  
  

Firm Registration Requirements May Apply

An individual licensee who qualifies for practice privileges who, for any entity headquartered in Illinois, performs (1) a financial statement audit or other engagement in accordance with SAS; (2) an examination of prospective financial information in accordance with SSAE; or (3) an engagement in accordance with PCAOB standards, may only do so through a firm that either has practice privileges under 225 Ill. Comp. Stat. § 450/5.2 or is licensed under the Illinois Act.

Any CPA firm, whether organized as a partnership, limited liability company, corporation or other entity, that (i) has an office in Illinois that uses the title "CPA" or "CPA firm; (ii) has an office in Illinois that performs accountancy activities; or (iii) does not have an office in Illinois and does not meet the practice privilege requirements of 225 Ill. Comp. Stat. § 450/5.2, but offers or renders the following services for a client that is headquartered in Illinois, must hold a license as a CPA firm issued by the State of Illinois:

• A financial statement audit or other engagement in accordance with SAS;
• An examination of prospective financial information in accordance with SSAE; or
• An engagement in accordance with PCAOB standards.

Firm Mobility

A firm that does not have an office in Illinois may perform (1) a financial statement audit or other engagement in accordance with SAS; (2) an examination of prospective financial information in accordance with SSAE; or (3) an engagement in accordance with PCAOB standards, for a client with its home office in Illinois and may use the title "CPA" or "CPA firm" without obtaining a license only if the firm (i) performs such services through individual with practice privileges or an Illinois CPA license; (ii) satisfies any peer review requirements in those states in which the individuals with practice privileges have their principal place of business; and (iii) meets the qualifications set forth in Sections 14.4 and 16 through substantial equivalency of their licensed state.

For mobility purposes, "CPA license" means a CPA license granted by the state board after all education, exam and experience requirements have been met. A CPA performing services through mobility may only perform the same level of services (attest or non-attest) in the mobility jurisdiction as he or she is permitted to perform in the home jurisdiction. Please note the following if you are coming from one (1) of the jurisdictions listed:

• An Alabama certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.

• A Connecticut certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.

• An Illinois certificate or registered certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.

• Both a Hawaii CPA license and permit are required in order to hold out or practice as a CPA in a mobility jurisdiction.

• A Kansas certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.

• Both a Nebraska CPA certificate and permit are required in order to hold out or practice as a CPA in a mobility jurisdiction.

• An Oklahoma registrant must hold an active permit In order to hold out or practice as a CPA in a mobility jurisdiction.

Click Practice Privilege in the menu bar at the top of this page for additional information.

Firm License. Any firm or office thereof established or maintained for the practice of public accounting in the state of Illinois must register with the IDFPR.

Click Firm Registration in the menu bar at the top of this page for additional information.

License Relinquishment: Any individual CPA licensed in Illinois who no longer wishes to hold said license/permit to practice may let the license convert to “Not Renewed” status or place their license in good standing on “Inactive” status prior to the end of the renewal period.

Click Relinquish a License in the menu bar at the top of this page for additional information.