225 ILCS 450/14

The Department may license as licensed CPAs individuals meeting the following requirements: (a) All persons who have received exam certificates or certifications as certified public accountants from the Board or who hereafter received registrations as registered CPAs from the Department who have had at least one year of full-time experience, or its equivalent, providing any type of service or advice involving the use of accounting, audit, management advisory, financial advisory, tax, consulting skills, or other attestation engagements which may be gained through employment in government, industry, academia, or public practice. (a-5) If the applicant's exam certificate or certification as a certified public accountant from the Board or the applicant's registration as a registered CPA from the Department was issued more than 4 years prior to the application for a license as a licensed CPA under this Section, the applicant shall submit any evidence the Department may require showing the applicant has completed not less than 90 hours of continuing professional education acceptable to the Department within the 3 years immediately preceding the date of application. (b) (Blank). (c) On and after January 1, 2027, all persons who have received a bachelor's degree in accounting from an accredited college or university and an exam certificate or certification from the Board and who have had at least 2 years of experience as defined by Department rule. (d) On and after January 1, 2027, all persons who have received a master's degree, a bachelor's degree with 30 hours of accounting from an accredited college or university, and an exam certificate or certification from the Board and who have had at least one year of experience as defined by Department rule.