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Complete CPA Requirements at CLC

To apply to take the CPA examination, a candidate must have 150 semester hours of acceptable college level education, including at the minimum a bachelor's degree. The total hours must include an accounting concentration or equivalent as determined by the Illinois Board of Examiners. A candidate will be deemed to have met the education requirement if, as part of the 150 semester hours the candidate meets any one of the following four conditions. Accounting hours do not include business law and no more than six semester hours of accounting may be internship or life experience.

  1. Earned graduate degree with a concentration in accounting.
  2. Earned graduate degree in business with at least 24 semester hours in accounting at the undergraduate level, or 15 semester hours at the graduate level, including courses covering the subjects of financial accounting, auditing, taxation, and managerial accounting.
  3. Earned baccalaureate degree in business with at least 24 hours in accounting including courses covering the subjects of financial accounting, auditing, taxation, and managerial accounting.
  4. Earned baccalaureate degree with at least 24 hours in accounting with at least one course each in financial accounting, auditing, taxation, and managerial accounting; and at least 24 hours in business courses (other than accounting).

CLC recommends that the total accumulation of hours include ACC 121, 122, 212, 213, 214, 221, 222, 270, 271, BUS 221, 222, CIT 120, ECO 221, ECO 222 and MTH 222.

Additional information and application can be obtained from the Illinois Board of Examiners, 100 Trade Center Drive, Suite 403, Champaign, Illinois 61820, telephone (217) 531-0950, fax (217) 531-0960.

Illinois Board of Examiners Web site: www.ilboa.org.

For more information about the CPA exam visit: www.cpa-exam.org.