ADMINISTRATIVE CODE

TITLE 23: EDUCATION AND CULTURAL RESOURCES
SUBTITLE A: EDUCATION
CHAPTER VI: BOARD OF EXAMINERS
PART 1400 CERTIFICATE OF EDUCATION AND EXAMINATION REQUIREMENTS

Section 1400.10 Administrative Functions

Section 1400.20 Duties of the IBOE

Section 1400.30 Appointment to the Board of Examiners

Section 1400.40 Board Address

Section 1400.50 Organization and Compensation of the Board of Examiners

Section 1400.55 Admission to the Examination; Issuance of Reciprocal Certified Public Accountant Certificates (Repealed)

Section 1400.60 Filing of the Application and Payment of Fees

Section 1400.70 Rebate of Fees

Section 1400.80 Appeals; Hearings

Section 1400.90 The Educational Requirement

Section 1400.100 Examinations - General

Section 1400.105 Examinations - Misconduct

Section 1400.110 Examinations - Uniform Examination - Non-Disclosure - Security

Section 1400.115 Examinations - Required Confidentiality Statements

Section 1400.116 Examination - Violations

Section 1400.117 Examinations - Penalties for Violation of Non-Disclosure Provisions

Section 1400.120 Examinations - Frequency

Section 1400.130 Examinations - Scope

Section 1400.140 Examinations - Length

Section 1400.150 Examinations - Preparations and Scoring

Section 1400.160 Transitional Condition Candidates, Transfer of Credits, Reciprocity and Out-of-State Candidates

Section 1400.170 Re-Examination

Section 1400.175 Candidate Request for Scoring Review

Section 1400.177 Required Exam on Rules of Professional Conduct

Section 1400.180 Certificate - of Education and Examination Requirement - Awarding

Section 1400.190 Retention of Records

Section 1400.200 Disposition of Fees

Section 1400.210 Granting Variances

AUTHORITY: Implementing and authorized by Sections 2 and 26 of the Illinois Public Accounting Act [225 ILCS 450].

SOURCE: Emergency rule at 5 Ill. Reg. 276, effective December 15, 1980, for a maximum of 150 days; adopted at 5 Ill. Reg. 8303, effective July 31, 1981; emergency amendment at 7 Ill. Reg. 7342, effective June 1, 1983, for a maximum of 150 days; codified at 8 Ill. Reg. 3342; amended at 8 Ill. Reg. 24720, effective December 12, 1984; amended at 10 Ill. Reg. 4237, effective February 21, 1986; amended at 18 Ill. Reg. 14143, effective August 26, 1994; emergency amendment at 19 Ill. Reg. 984, effective January 18, 1995, for a maximum of 150 days; transferred from Chapter V, 23 Ill. Adm. Code 1300 (Board of Trustees) pursuant to 225 ILCS 450, January 1, 1994, at 19 Ill. Reg. 6325; amended at 20 Ill. Reg. 6262, effective May 1, 1996; amended at 21 Ill. Reg. 13315, effective September 26, 1997; amended at 28 Ill. Reg. 4548, effective March 5, 2004; emergency amendment at 28 Ill. Reg. 16485, effective December 17, 2004, for a maximum of 150 days; emergency expired May 15, 2005; amended at 29 Ill. Reg. 19524, effective November 21, 2005; emergency amendment at 31 Ill. Reg. 11373, effective July 27, 2007, for a maximum of 150 days; emergency expired December 23, 2007; amended at 35 Ill. Reg. 16071, effective September 26, 2011; amended at 40 Ill. Reg. 9963, effective July 7, 2016; amended at 41 Ill. Reg. 14932, effective November 21, 2017; amended at 45 Ill. Reg. 2466, effective February 11, 2021; emergency amendment at 47 Ill. Reg. 1510, effective January 10, 2023, for a maximum of 150 days; amended at 47 Ill. Reg. 6441, effective April 27, 2023; emergency amendment at 47 Ill. Reg. 1510, effective January 10, 2023, for a maximum of 150 days; amended at 47 Ill. Reg. 6441, effective April 27, 2023; amended at 48 Ill. Reg. 2406, effective February 1, 2024; amended at 49 Ill. Reg. 1545, effective January 21, 2025.

Section 1400.10 Administrative Functions

The administrative functions of the Illinois Board of Examiners (the Board or IBOE) under the Illinois Public Accounting Act (the Act) shall be performed by an Executive Director appointed by and responsible to the Board, or others designated by the Executive Director or the Board.

(Source: Amended at 40 Ill. Reg. 9963, effective July 7, 2016)

Section 1400.20 Duties of the IBOE

a) The Illinois Board of Examiners ("IBOE" or "Board") shall receive all requests for credential evaluations and applications for examinations under the Act, shall examine all evidence pertaining to any request for credential evaluation or application for examination, shall inform candidates, by electronic mail or U.S. First Class Mail, of their eligibility to test and shall issue an Authorization to Test to the qualifying candidates to take the examination sections requested. After paying the appropriate fees to the IBOE and other entities or vendors selected by the IBOE for the administration of the examinations, such as the National Association of State Boards of Accountancy (NASBA), the candidate may contact any approved test vendor to schedule an appropriate date, time and location for the examinations.

b) The Board shall inform the candidates to contact any approved test vendor for test locations.

c) The Board may contract with the test vendor to deliver examinations via a Virtual Private Network to designated testing centers.

d) The Board shall approve the scores of all candidates who have taken the examinations and certify the names of the candidates who attain passing scores and satisfy the other qualifications prescribed by the Act and this Part.

e) The Board shall receive all applications for the certificate of completion of education and examination filed under Section 3 of the Act, shall examine all evidence submitted in support of those applications, and shall certify the names of the applicants whose qualifications have been determined by the Board to comply with this Part.

f) The Board will, at the request of the candidates and upon payment of the required evaluation fee, if applicable, provide an unofficial or official evaluation of transcripts to determine any deficiencies. The candidate will not be considered an applicant until the candidate submits a credential evaluation application and pays the full credential evaluation fee.

(Source: Amended at 47 Ill. Reg. 6441, effective April 27, 2023)

Section 1400.30 Appointment to the Board of Examiners

The members of the Board of Examiners, having the qualifications specified in Section 2 of the Act, shall be appointed by the Governor or nominated as provided in Section 1400.50(c)(3). Nominations under Section 1400.50(c)(3) shall be forwarded to the Governor of Illinois.

(Source: Amended at 40 Ill. Reg. 9963, effective July 7, 2016)

Section 1400.40 Board Address

a) The mailing address of the Board is:

Illinois Board of Examiners

1120 E. Diehl Road, Suite 107

Naperville, Illinois 60563

b) The Board's rules are available for inspection and copying. Notices of Board and Board Committee meetings are posted pursuant to the Open Meetings Act [5 ILCS 120]. Information on the examination, including an application to sit for the examination, the location where the examination is given, qualifications for the examination, and information on the application process are available by contacting the Board at the address in subsection (a); by email at help@ilboe.org; by visiting the Board website at: www.ilboe.org; by telephone at: 815-753-8900; or by fax at: 815-753-8953. A candidate may not submit an application for the examination via fax.

(Source: Amended at 47 Ill. Reg. 6441, effective April 27, 2023)

Section 1400.50 Organization and Compensation of the Board of Examiners

a) The Board shall annually elect a Chair and a Vice-Chair as officers of the Board, to serve a one year term from August 1 through July 31 of the following year, as follows:

1) On or before August 1 of each year, Board members will meet to elect from among the Board members a Chair and Vice-Chair.

2) The order of business at the meeting shall be limited to:

A) the election of the Chair and Vice-Chair; and

B) establishment of dates for regular Board meetings for the coming fiscal year by the newly elected Board Chair.

3) The meeting shall be presided over by the current year's Chair, or such other Board member as the Board may agree upon.

4) If only one person is nominated for an office, election may be by voice vote. If more than one person is nominated, election shall be by secret ballot. In order to be elected Chair or Vice-Chair, a Board member must receive a majority of the votes cast.

b) Duties of Chair, Vice-Chair and Board Members; Removal

1) The Chair shall preside at and prepare an agenda for all Board meetings. The Chair will make appointments as indicated in subsection (c) and shall supervise the activities of the Executive Director in accordance with the Board directives and policies.

2) The Vice-Chair shall preside at Board meetings in the absence of the Chair, shall serve as Chair during any term of disability of the Chair, and shall serve the remainder of the term in the event of the death, resignation or removal of the Chair.

3) The meetings of the Board are subject to all requirements of the Open Meetings Act [5 ILCS 120]. Board members are expected to attend all Board meetings and to accept assignment by the Board Chair to, and attend all meetings of, Board Committees.

4) An officer of the Board, including the Chair or Vice-Chair, may be removed from that position by the affirmative vote of a majority plus one of all members of the Board taken at any regular Board meeting or at any special Board meeting called for that purpose. Not less than 15 days written notice shall be given to each Board member of the intent to call for a vote to remove the officer from office.

c) Committees

1) The Chair shall appoint the following committees:

A) An Administrative Committee, composed of three members, one of whom shall be appointed Chair of the Committee by the Chair of the Board. The function of the Administrative Committee is to review and make recommendations to the Board for changes in the Board rules and policies as may be appropriate or necessary. The Committee shall undertake additional responsibilities as delegated by the Board or the Board Chair.

B) A Finance Committee, composed of the Chair or Vice-Chair of the Board, and such additional members as the Board or Board Chair may determine. The Board Chair or Vice-Chair shall serve as Chair of the Finance Committee. The function of the Finance Committee is to prepare and recommend a budget for Board approval, to make those recommendations for adjustment of fees as it deems necessary or appropriate, and to maintain oversight of the financial operations of the Board, the Board's budget, applicable laws and regulations relating to financial issues, and any accounting procedures adopted by the Board.

C) A Nominating Committee, composed entirely of all members of the Board, shall meet as a committee of the whole. The function of the Nominating Committee will be to nominate members of the Board to fill vacancies on the Board and to nominate officers for the Board as set forth in subsection (a). The Nominating Committee shall prepare its recommendations by April 1 of each year for nominations to fill the terms of Board members whose terms expire July 31 of that year. The Nominating Committee shall also meet at such other times as may be necessary to make nominations to fill positions that have been vacated due to the death, resignation or removal of a Board member. In carrying out its duties to nominate individuals to the Board, the Nominating Committee may give preference to current Board members who are eligible for an additional term, unless the individual has requested that he/she not be reappointed. The Nominating Committee may also consider recommendations from past Board members and any professional association of certified public accountants in developing its recommendations. The Nominating Committee shall nominate only that number of individuals as are needed to fill vacancies on the Board. The Nominating Committee shall forward its nominations to the Governor of Illinois.

D) A Candidacy Committee, composed of three or more members and the Executive Director as an Ex Officio member, one of whom shall be appointed Chair of the Committee by the Chair of the Board. The function of the Candidacy Committee will be to review questions that arise regarding qualifications of applicants for examination and requests from applicants for a waiver or deferral under Section 2 of the Act, or for other relief under the Americans With Disabilities Act (42 U.S.C. 12101) or similar laws, and determine the disposition of those petitions, subject to appeal pursuant to Section 1400.80. The Candidacy Committee shall also make recommendations to the Board for promulgation of rules or policies with regard to petitions for waiver or deferral under Section 2 of the Act, or under the Americans With Disabilities Act or similar laws, as it deems appropriate.

E) Such other Committees as the Chair or Board shall deem to be necessary to carry out the duties and responsibilities of the Board.

2) Except as may be specifically authorized by the Board or this Part, the actions of any Committee shall be advisory only and are subject to approval or rejection by the Board.

d) Board and Committee Meetings

1) Board meetings shall be held at such times, dates and places as may be determined by the Board Chair or three Board members as follows:

A) At its meeting at which officers are elected, establish dates for the following year at which regular meetings of the Board shall take place (see subsection (a));

B) Call of the Board Chair, a notice of which shall be communicated to all Board members not less than 15 days prior to the date of the meeting, except as provided in subsection (d)(1)(D). The notice shall specify the subject or subjects to be discussed;

C) Call of any three Board members, a notice of which shall be communicated to all Board members not less than 15 days prior to the date of the meeting, except as provided for in subsection (d)(1)(D). The notice shall specify the Board members calling for the meeting and the subject or subjects to be discussed; or

D) On an emergency basis, by the Chair or any three Board members, on less than 15 days notice. For an emergency meeting, notice shall be given not less than 48 hours before the meeting. The notice shall specify the Board members calling for the meeting, the specific subject or subjects to be discussed, and the emergency that is the basis for calling a meeting under the provisions of this subsection (d)(1)(D).

2) Public notice of all Board and Committee meetings shall be given in accordance with the Open Meetings Act. Committee meetings will be conducted at such times, dates and locations as may be requested by the Board Chair, the Committee Chair, or a majority of the members of any Committee. Any actions taken at a meeting for which notice fails to comply with the notice requirements of this Section or of the Open Meetings Act shall be void and of no effect.

3) A quorum of the Board necessary to conduct the business of the Board shall be a simple majority of the current Board membership. Action of the Board shall be by a majority vote of those present at the Board meeting except as this Part specifically provides otherwise.

4) A quorum of any Board Committee shall be a simple majority of the members appointed to the Committee. Committee action shall be by a simple majority of Committee members present, except as may be specified by the Board Chair or Committee Chair in the case of delegation of specific Board authority to a Committee.

5) At all Board and Committee meetings, except hearings conducted under Section 1400.80, a quorum of members must be physically present at the location of the meeting. Attendance of members by video or audio conference is allowed if:

A) a quorum of the members is physically present at the meeting location;

B) the member is physically prevented from attending due to personal illness, disability, employment requirements, tending to the business of the IBOE, or a family or other emergency; and

C) the requirements of the Open Meetings Act are satisfied.

6) Attendance by video or audio conference is also allowed as provided in the Open Meetings Act.

7) For purposes of this Part, any Board member will be considered present at any meeting of the Board or Board Committee, except hearings conducted under Section 1400.80, if he or she is physically present, or takes part in the meeting and deliberations by teleconference and/or video conference.

8) In compliance with the Open Meetings Act, the Executive Director shall publish notice of all meetings of the Board and Board Committees by posting a notice and agenda at the Board Office.

e) Members of the Board of Examiners shall be reimbursed for travel in accordance with the Governor's Travel Control Board Rules (80 Ill. Adm. Code 2800) and the Travel Regulation Council Rules (80 Ill. Adm. Code 3000).

(Source: Amended at 47 Ill. Reg. 6441, effective April 27, 2023)

Section 1400.55 Admission to the Examination; Issuance of Reciprocal Certified Public Accountant Certificates (Repealed)

(Source: Repealed at 40 Ill. Reg. 9963, effective July 7, 2016)

Section 1400.60 Filing of the Application and Payment of Fees

a) Applications to take the CPA examination must be made on a form provided by the Board and filed with the Board. An applicant must file an application with the Board, together with official transcripts of academic records to establish eligibility, even if the applicant has tested as a candidate in another jurisdiction. The proper fee must accompany each application for credential evaluation, authorization to test, re-authorization to test, reciprocity, and transfer of examination grades. Applications for evaluation shall be valid for a period of three years after receipt. If an application expires, the candidate shall make new application and pay the required fee, if applicable. The fee schedule is as follows:

1) Credentials evaluation:

A)	Domestic credentials evaluation	$200

B)	Pre-evaluation (no application)	$50

2) Authorization and re-authorization to test:

A)	4 different sections	$120

B)	3 different sections	$108

C)	2 different sections	$ 76

D)	1 section	$ 40

3)	Application for certification by complete transfer of examination grades pursuant to Section 1400.160	$345

4)	Duplicate Certificate of successful completion of Education and Examination	$ 30

5)	NSF check fee	$ 25

6)	Credit and debit card recovery fee	3%

b) The Board shall establish and collect fees reasonably calculated to reimburse its actual cost for reproducing the electronic database of the names and addresses of successful candidates and names and addresses of applicants approved to take the examination, released quarterly, as public information under Section 2 of the Act. For records in any format, the fee shall equal the actual cost of production, not to exceed $100.

c) An application will not be considered filed until all application fees required by this Section and all required supporting documents have been received, including proof of identity as determined by the Board and specified on the application form, and official transcripts showing that the candidate has satisfied all education requirements.

d) The Board or its designee will forward notification of eligibility for the examination to the NASBA national candidate database.

e) Each candidate shall pay to the Board or its designee a candidate testing fee that includes the actual fees charged by the AICPA, NASBA, or other entity or vendor selected by the Board, and the examination delivery provider for each examination section scheduled by the candidate.

(Source: Amended at 45 Ill. Reg. 2466, effective February 11, 2021)

Section 1400.70 Rebate of Fees

All fees are non-refundable, except that a candidate who makes an overpayment of fees will have the amount of the overpayment refunded.

(Source: Amended at 29 Ill. Reg. 19524, effective November 21, 2005)

Section 1400.80 Appeals; Hearings

a) An individual whose application or request is denied by the Candidacy Committee may, within 15 days after the date of the notice of a denial or acceptance with modifications of his or her application, appeal to the Board by filing a petition for hearing.

1) The petition for hearing shall be sent to the Board by U.S. Mail, postmarked no later than 15 days after the date of the notice of denial or acceptance with modifications.

2) The petition for hearing need not be in any particular form, but shall include the name of the petitioner, the nature of the application or request that was denied, and the specific grounds on which the individual seeks to have the determination of the Candidacy Committee overturned.

b) A candidate charged with misconduct pursuant to Section 1400.105, or any person charged with violation of the confidentiality provisions of Section 1400.110, may, within 30 days following the date notified of the charge, file a petition for hearing before the Board to contest the charge and/or to present evidence and argument requesting leniency in imposition of penalties.

c) All petitions for hearing, if filed in accordance with subsection (a) or (b), shall be heard by the Board, except that the members of the Candidacy Committee, any member of the Board who has brought the charge that is the subject of a hearing under subsection (b), and any member of the Board who is a substantive witness at the hearing shall be excluded from voting. If a petition for hearing fails to comply with subsection (a) or (b), as applicable, the Board shall deny the petition and notify the petitioner of the denial and the grounds for the denial within 15 days. Individuals whose petitions have been denied for failure to comply with subsection (a) or (b), as applicable, may appeal that denial by filing a written petition in compliance with subsection (a), in which case the Board shall review and make a determination of the adequacy of the original petition based solely on written evidence submitted.

d) All hearings shall be considered "de novo", and neither the Board nor the parties shall be limited to presenting or considering evidence that was previously presented. In hearings under subsection (a), the burden of proving facts that entitle the petitioner to the relief requested, and of establishing an adequate legal basis for the relief requested, shall be on the petitioner. The burden of proof must be sustained by a preponderance of the evidence. At a hearing to contest the validity of charges under subsection (b), the burden of proving the charge shall be on the accuser, who shall be required to prove the charges by a preponderance of the evidence.

e) Notice of Hearing. Upon receipt of a timely and sufficient petition, the Board shall notify the petitioner of the time, date and place of hearing, and reference to the substantive and procedural rules that will govern the hearing. The notice shall be sent by certified mail, return receipt requested, to the petitioner at the address shown on the petition not less than 15 days prior to the date of the hearing.

f) Continuances

1) Within seven days after the receipt of the notice of hearing, a petitioner may request a continuance of the hearing. The request must reach the Board Office not later than five days prior to the scheduled hearing date. The hearing officer shall reject a request for continuance unless the petitioner shows good cause why he or she cannot attend and present his or her case at the time, date and place indicated in the notice of hearing.

2) The hearing officer may order a continuance of any hearing at any time, whether or not any evidence has yet been presented, as may be necessary to further the interests of justice and fairness.

g) In the event a petitioner fails to appear, the Board may affirm the decision that is the subject of the appeal without further proceedings.

h) All hearings shall be presided over by a hearing officer who shall be the Board Chair, or in his or her absence, or if the Board Chair is the person bringing a charge that is the subject of a hearing under subsection (b), or at the discretion of the Board Chair, a Board member who is an attorney licensed to practice in this State or any other attorney licensed to practice in this State as may be appointed by the Board Chair. A hearing officer shall be disqualified on his or her own motion or upon motion by either party, upon a showing of bias or conflict of interest. Bias or conflict of interest shall include, but not be limited to, the existence of a close family, business or financial relationship or interest between the hearing officer and the petitioner, any Board member or employee of the Board, or any witness. The hearing officer shall have the duty to insure a fair hearing, to take all necessary action to avoid delay, to maintain order, and to ensure development of a clear and complete record. The hearing officer shall have all powers necessary to these ends, including but not limited to:

1) ruling upon offers of proof and receive evidence and rule upon objections to the introduction of evidence;

2) regulating the course of the hearings and conduct of the parties and their counsel; and

3) interrogating witnesses.

i) Petitioner may represent himself or herself at the hearing, or may be represented by an attorney licensed to practice in the State. The Petitioner shall notify the Board, not less than five business days prior to the hearing, of the names and roles of all persons appearing before the Board on behalf of the Petitioner. The decision of the Candidacy Committee, in an appeal brought under subsection (a), shall be presented by the Executive Director, a member of the Candidacy Committee who took part in decisions with regard to the particular applicant who is the petitioner in the appeal, or by an attorney licensed to practice in this State. A charge heard under subsection (b) shall be presented by the Executive Director or his or her designee, or by a Board member who has made the charge, or by an attorney licensed to practice in this State.

j) The sequence to be followed in hearings is as follows:

1) The party bearing the burden of proof shall make a brief opening statement of his/her case, indicating the issues intended to be addressed, the facts sought to be established, and the action being requested of the Board. The opposing party may make an opening statement, indicating the basis of its decision and the issues upon which its decision was based.

2) The party bearing the burden of proof may present evidence and witnesses, after which the opposing party may present evidence and witnesses. Following each witness, the other party may cross-examine the witness, and thereafter members of the Board and/or the hearing officer may question the witness.

k) In hearings under subsection (a), all documents that were a part of the record available to the Candidacy Committee shall be admitted into evidence and copies shall be made available to the petitioner at the hearing or, upon request, prior thereto. In addition, in all hearings the hearing officer shall admit evidence that is admissible under the rules of evidence pertaining to civil actions in Illinois, and shall admit material, relevant evidence that would be relied upon by reasonably prudent persons in the conduct of serious affairs that is reasonably reliable and reasonably necessary to resolve the issue before the Board. The hearing officer shall exclude from consideration immaterial, irrelevant, and repetitious evidence.

l) At the conclusion of the hearing, including any continuance of the hearing, the Board shall deliberate in a closed meeting and, within 15 days after the hearing, notify the petitioner and the petitioner's attorney, if any, by certified mail of its decision. In a hearing under subsection (a), the determination of the Candidacy Committee shall be upheld unless the Board overrules it by a vote of a majority of Board members present, not including Board members excluded because of participation on the Candidacy Committee. In a hearing under subsection (b), a vote of a majority of the Board present and voting shall be necessary to sustain a charge and/or to impose penalties. The determination of the Board shall be final.

(Source: Amended at 47 Ill. Reg. 6441, effective April 27, 2023)

Section 1400.90 The Educational Requirement

a) Requirements Applicable Before January 1, 2001

1) As provided in Section 3 of the Act, to be admitted to take the examination given before January 1, 2001, a candidate for the Illinois Uniform Certified Public Accountant examination must have successfully completed at least 120 semester hours of acceptable credit. Of the semester hours accepted by the Board, at least 27 semester hours shall be in the study of accounting, auditing and business law, provided not more than 6 semester hours shall be in business law. Candidates may apply to take the Illinois CPA examination during their final term, semester or quarter, but must meet the educational requirements at the time the examination is given.

2) Acceptable credit recognized by the Board is:

A) credit earned from a college or university that is a candidate for or is accredited by a regional accrediting association that is a member of the Commission on Recognition of Postsecondary Accreditation (CORPA);

B) credit earned at a business school or college of business within the educational institution that is accredited by the American Assembly of Collegiate Schools of Business (AACSB); or

C) Association of Collegiate Business Schools and Programs (ACBSP).

b) Requirements Effective January 1, 2001 through June 30, 2013

1) To be admitted to take the examination from January 1, 2001 through June 30, 2013, a candidate for the Illinois CPA examination must have successfully completed at least 150 semester hours of acceptable credit and earned a baccalaureate or higher degree. The semester hours accepted by the Board must include an accounting concentration or its equivalent. A candidate will be deemed to have met the education requirement if, as part of the 150 semester hours of education or equivalent as determined by the Board, he or she has met any one of the four conditions listed in subsections (b)(1)(A) through (D). With each of the conditions listed, accounting hours do not include business law, and no more than six semester hours of accounting may be obtained through internships or life-experience.

A) Earned a graduate degree with a concentration in accounting from a program that is accredited in accounting by an accrediting agency recognized by the Board.

B) Earned a graduate degree from a program that is accredited in business by an accrediting agency recognized by the Board and completed at least 24 additional semester hours in accounting at the undergraduate level or 15 semester hours at the graduate level or equivalent combination thereof, including courses covering the subjects of financial accounting, auditing, taxation, and management accounting.

C) Earned a baccalaureate degree from a program that is accredited in business by an accrediting agency recognized by the Board and completed 24 semester hours in accounting at the undergraduate or graduate level, including courses covering the subjects of financial accounting, auditing, taxation, and management accounting, and completed at least 24 additional semester hours of business courses, or substantially equivalent (other than accounting) courses, at the undergraduate or graduate level.

D) Earned a baccalaureate or higher degree from an accredited educational institution or other institution recognized by the Board, including at least 24 semester hours of accounting at the undergraduate and/or graduate level with at least one course each in financial accounting, auditing, taxation, and management accounting and completed at least 24 additional semester hours in business courses or substantially equivalent (other than accounting) courses at the undergraduate or graduate level.

2) For purposes of subsection (b)(1), the formula for conversion of quarter hours to semester hours is to multiply quarter hours by two-thirds.

3) Authorization to Test

A) Except as otherwise provided in subsection (b)(3)(B), proof of satisfactory completion of all educational requirements must be received by the Board before the Board issues an authorization to test.

B) First time candidates who apply for the examination will be granted provisional approval of in-progress courses taken at domestic institutions. Candidates granted provisional approval shall be allowed 120 days from the date of taking the first section of the examination to provide evidence that all requirements have been completed. No grades will be released to the candidate until all final official credentials are received with degree posted, if required, and eligibility verified by Board staff. If final transcripts verifying completion of all courses for eligibility to sit are not received by the Board within 120 days after taking the first examination section of the computer-based examination, grades for all examination sections authorized with provisional approval will be voided.

c) Requirements Effective July 1, 2013 through December 31, 2020

1) Examination Qualifications

A) From July 1, 2013 through December 31, 2020, an applicant must provide proof of successful completion of:

i) 150 semester credit hours, as defined, of college or university study;

ii) a baccalaureate or higher degree; and

iii) the requirements set out in subsection (c)(3).

B) Applicants who have taken the Uniform Certified Public Accountant Examination at least once before July 1, 2013, may take the examination under the qualifications in effect when the examination was first taken.

2) Definitions

A) "Board" or "IBOE" − Illinois Board of Examiners.

B) "Semester Credit Hours" or "SCH" − accredited college or university semester credit hours.

C) "150 SCH" − minimum number of credit hours earned and posted to the applicant's official college or university transcripts.

D) "Conversion of Quarter Credit Hours to SCH" − quarter credit hours may be converted to SCH by multiplying quarter credit hours by two-thirds.

E) "Internship" − faculty approved and appropriately supervised short-term work experience, usually related to student's major field of study, for which the student earns academic credit as posted to the applicant's official college or university transcripts.

F) "Life Experience" − college level life experience posted on a college or university transcript as academic credit that has been assessed by appropriate faculty and/or staff of that institution as earned competence. Those areas addressed in the review of life experience should, at a minimum, contain the context of the experience in relation to work and studies and a detailed description of the experience.

G) "Colleges" or "Universities" − Board-recognized institutions of higher education accredited by a national or regional accrediting association recognized by the Council for Higher Education Accreditation (CHEA), the U.S. Department of Education (USDE) and/or any accreditation organization approved by the Board. Recognition means the accrediting organization is certified as legitimate and competent. An individual program within a larger accredited institution may be separately accredited by a professional or specialized organization. Business schools recognized by the Board are accredited by AACSB − The International Association of Management Education or the Accreditation Council for Business Schools and Programs (ACBSP).

H) "Integration of Subject Matter" – program of learning in which certain subjects that may be discrete courses in some colleges or universities are integrated or embedded within related courses. Colleges or universities that use an integrated approach to cover multiple course subjects will need to provide evidence of the required coverage. Acceptance of integration of any subject matter is subject to Board approval. Proof of coverage may be provided through specific evaluation by a national accrediting organization recognized by CHEA, such as AACSB or ACBSP, in which evidence is provided to assure the Board that the respective subjects adequately cover the desired content.

I) "Ethics" – program of learning that provides a framework of ethical reasoning, professional values and attitudes for exercising professional skepticism and other behavior that is in the best interest of the public and profession. At a minimum, an ethics program should provide a foundation for ethical reasoning and the core values of integrity, objectivity and independence.

J) "Graduate Accounting Credit Hours" – hours earned in courses classified by the college or university as post-secondary level courses leading to a master's degree. For purposes of meeting the accounting hours requirement, one graduate SCH is equivalent to 1.6 SCH earned at the undergraduate level.

K) "Applicant" − person who has applied to sit for the Uniform Certified Public Accountant Examination.

L) "Research and Analysis in Accounting" or "R&A" − may be a stand-alone course or integrated into a related course or courses. If integrated in a related course or courses, colleges and universities will determine the amount of R&A that will be credited within the related course toward satisfying the R&A requirement.

M) "Business Communication" or "BC" − may be a stand-alone course or integrated into a related course or courses. If integrated in a related course or courses, colleges and universities will determine the amount of BC that will be credited within the related course toward satisfying the BC requirement.

N) "Authorization to Test" or "ATT" − issued to candidates approved by the Board of Examiners to take the Certified Public Accountant (CPA) Examination.

O) "National Association of State Boards of Accountancy" or "NASBA" − the national organization for all State Boards of Accountancy.

3) Examination Admittance

An applicant will be deemed to have met the educational requirement (see subsection (c)(4)) if, as part of the 150 SCH of education, or equivalent as determined by the Board, the applicant has met any one of the following three conditions:

A) Earned a graduate degree from an accounting program that is accredited in accounting by an accrediting agency recognized by the Board (see subsection (c)(2)(G));

B) Earned a graduate degree from a business or accounting program that is accredited in business by an accrediting agency recognized by the Board (see subsection (c)(2)(G)) and completed at least 30 SCH in accounting as described in subsection (c)(4) at the undergraduate or graduate level;

C) Earned a baccalaureate or higher degree (except as defined in (c)(3)(A) or (B)) from an accredited education institution recognized by the Board (see subsection (c)(2)(G)) and:

i) completed 30 SCH in accounting, as described in subsection (c)(4), at the undergraduate level, or the equivalent at the graduate level; and

ii) completed at least 24 SCH in business other than accounting, as described in subsection (c)(5), at the undergraduate or graduate level.

4) Accounting Course Requirements

A) Research and Analysis in accounting courses are those courses commonly included in the accounting curriculum. The required 30 SCH in accounting must include:

i) Financial accounting;

ii) Auditing;

iii) Taxation;

iv) Management accounting; and

v) Research and Analysis (at least two SCH).

B) Internships and life experience credits included in the 30 SCH in accounting are limited to a maximum of three SCH.

C) A maximum of three SCH of accounting internships and/or life experience credit hours may be included in the 30 SCH in accounting. Additional business internship and/or life experience credit hours may be used to meet a maximum of three SCH in business internships or life experience. An additional six SCH of internship and/or life experience credit hours may count toward satisfying the non-accounting or non-business hours required to sit for the CPA examination.

5) Business Course Requirements

A) Business courses are those courses commonly included in the business curriculum.

B) Internships and life experience credits included in the 24 SCH in business are limited to a maximum of three SCH.

C) A maximum of three SCH of business internships and/or life experience credit hours may be included in the 24 SCH in business. An additional six SCH of internship and/or life experience credit hours may count toward satisfying the non-accounting or non-business hours required to sit for the CPA examination.

D) The 24 SCH in business must include two SCH in business communication and three SCH in business ethics. The subject matter may be discrete courses or integrated throughout the undergraduate or graduate accounting curriculum or business curriculum. For example, if a three SCH course in accounting includes one SCH in business ethics, two SCH may count toward accounting requirements and one SCH may count toward the business ethics requirement.

6) Evaluation of International Credentials

NASBA is the only organization authorized by the Board to conduct international credential evaluations on behalf of the Board. Evaluations of international credentials completed by outside agencies other than IBOE or NASBA are not accepted. Factors that are considered when evaluating foreign educational credentials are:

A) The official status of the institution that issued the credentials;

B) The type of education that the credential represents: secondary, tertiary, academic, technical, vocational, pre-professional, in-service, or part of a certificate, diploma or degree program;

C) The authenticity of the credential;

D) The role the credential plays in the educational system of the country from which it came;

E) The recognition of the credential in the country where the candidate is from; and

F) The U.S. equivalent of the quantity and quality of education the credential represents.

7) Authorization to Test

A) Except as otherwise provided in subsection (c)(7)(B), proof of satisfactory completion of all educational requirements must be approved by the Board before the Board will issue an authorization to test.

B) First time candidates who apply for the examination in their final term will be granted provisional approval of in-progress courses taken at domestic institutions. The Board must receive all final transcripts from provisional candidates, including degree posted (if required), within 150 days after the date of taking the first section of the examination. If final transcripts verifying completion of all courses for eligibility to sit are not received by the Board within 150 days after taking the first examination section of the computer-based examination, grades for all examination sections authorized with provisional approval will be voided.

C) Provisional Candidates

i) Provisional candidates completing required courses in the spring term must complete at least one section of the CPA examination by October 1 of the same year or the provisional status will be revoked.

ii) Provisional candidates completing required courses in the summer term must complete at least one section of the CPA examination by January 1 of the following year or the provisional status will be revoked.

iii) Provisional candidates completing required courses in the fall term must complete at least one section of the CPA examination by April 1 of the following year or the provisional status will be revoked.

iv) Provisional candidates completing required courses in the winter term must complete at least one section of the CPA examination by July 1 of the same year or the provisional status will be revoked.

D) Only one provisional ATT will be issued per candidate and no changes to the courses in progress may be made once received and approved by the Board.

d) Requirements Effective January 1, 2021 through December 31, 2022

1) Examination Qualifications

A) Beginning January 1, 2021 through December 31, 2022, an applicant must provide proof of successful completion of:

i) 150 semester credit hours, as defined, of college or university study;

ii) a baccalaureate or higher degree; and

iii) the requirements set out in subsection (d)(3).

B) Applicants who have taken the Uniform Certified Public Accountant Examination at least once before January 1, 2019, may take the examination under the qualifications in effect when the examination was first taken.

2) Definitions

A) "Board" or "IBOE" − Illinois Board of Examiners.

B) "Semester Credit Hours" or "SCH" − accredited college or university semester credit hours.

C) "150 SCH" − minimum number of credit hours earned and posted to the applicant's official college or university transcripts.

D) "Conversion of Quarter Credit Hours to SCH" − quarter credit hours may be converted to SCH by multiplying quarter credit hours by two-thirds.

E) "Internship" − faculty approved and appropriately supervised short-term work experience, usually related to the student's major field of study, for which the student earns academic credit as posted to the applicant's official college or university transcripts.

G) "Colleges" or "Universities" − Board-recognized institutions of higher education accredited by a national or regional accrediting association recognized by the Council for Higher Education Accreditation (CHEA), the U.S. Department of Education (USDE), and/or any accreditation organization approved by the Board. Recognition means the accrediting organization is certified as legitimate and competent. An individual program within a larger accredited institution may be separately accredited by a professional or specialized organization. Business schools recognized by the Board are accredited by The International Association for Management Education (AACSB) or the Accreditation Council for Business Schools and Programs (ACBSP).

J) "Graduate Accounting Credit Hours" – hours earned in courses classified by the university as post-secondary level courses leading to a master's degree. For purposes of meeting the accounting hours requirement, one graduate SCH is equivalent to 1.6 SCH earned at the undergraduate level.

K) "Applicant" − person who has applied to sit for the Uniform Certified Public Accountant Examination.

L) "Business Communication" or "BC" − may be a stand-alone course or integrated into a related course or courses. If integrated in a related course or courses, colleges and universities will determine the amount of BC that will be credited within the related course toward satisfying the BC requirement.

M) "Authorization to Test" or "ATT" − issued to candidates approved by the Board of Examiners to take the Certified Public Accountant (CPA) Examination.

N) "National Association of State Boards of Accountancy" or "NASBA" − the national organization for all State Boards of Accountancy.

3) Examination Admittance

An applicant will be deemed to have met the educational requirement if, as part of the 150 SCH of education, or equivalent as determined by the Board, the applicant has met any one of the following three conditions:

A) Earned a graduate degree from an accounting program that is accredited in accounting by an accrediting agency recognized by the Board (see subsection (d)(2)(G));

B) Earned a graduate degree from a business or accounting program that is accredited in business by an accrediting agency recognized by the Board (see subsection (d)(2)(G)) and completed at least 30 SCH in accounting as described in subsection (d)(4) at the undergraduate or graduate level;

C) Earned a baccalaureate or higher degree (except as defined in (d)(3)(A) or (B)) from an accredited education institution recognized by the Board (see subsection (d)(2)(G)) and:

i) completed 30 SCH in accounting, as described in subsection (d)(4), at the undergraduate level, or the equivalent at the graduate level; and

ii) completed at least 24 SCH in business other than accounting, as described in subsection (d)(5), at the undergraduate or graduate level.

4) Accounting Course Requirements

A) The required 30 SCH in accounting must include:

i) Financial accounting;

ii) Auditing;

iii) Taxation; and

iv) Management accounting.

B) Internships and life experience credits included in the 30 SCH in accounting are limited to a maximum of three SCH.

C) A maximum of three SCH of accounting internships and/or life experience credit hours may be included in the 30 SCH in accounting. Additional accounting internship and/or life experience credit hours may be used to meet a maximum of three SCH in business internships or life experience. An additional six SCH of internship and/or life experience credit hours may count toward satisfying the non-accounting or non-business hours required to sit for the CPA examination.

5) Business Course Requirements

A) Business courses are those courses commonly included in the business curriculum.

B) Internships and life experience credits included in the 24 SCH in business are limited to a maximum of three SCH.

6) Evaluation of International Credentials

A) The official status of the institution that issued the credentials;

B) The type of education that the credential represents: secondary, tertiary, academic, technical, vocational, pre-professional, in-service, or part of a certificate, diploma or degree program;

C) The authenticity of the credential;

D) The role the credential plays in the educational system of the country from which it came;

E) The recognition of the credential in the country where the candidate is from; and

F) The U.S. equivalent of the quantity and quality of education the credential represents.

7) Authorization to Test

A) Except as otherwise provided in subsection (d)(7)(B), proof of satisfactory completion of all educational requirements must be approved by the Board before the Board will issue an authorization to test.

C) Provisional Candidates

e) Requirements Effective January 1, 2023 through December 31, 2024.

1) Examination Qualifications

A) Beginning January 1, 2023, an applicant must provide proof of successful completion of:

i) 120 semester credit hours, as defined, of college or university study;

ii) a baccalaureate or higher degree; and

iii) the requirements set out in subsection (e)(3).

B) Applicants who have taken the Uniform Certified Public Accountant Examination at least once before January 1, 2021, may take the examination under the qualifications in effect when the examination was first taken.

2) Definitions

A) "120 SCH" − minimum number of credit hours earned and posted to the applicant's official college or university transcripts, beginning January 1, 2023.

B) "Applicant" − person who has applied to sit for the Uniform Certified Public Accountant Examination.

C) "Authorization to Test" or "ATT" − issued to candidates approved by the Board of Examiners to take the Certified Public Accountant (CPA) Examination.

D) "Board" or "IBOE" − Illinois Board of Examiners.

E) "Business Communication" or "BC" − may be a stand-alone course or integrated into a related course or courses. If integrated in a related course or courses, colleges and universities will determine the amount of BC that will be credited within the related course toward satisfying the BC requirement.

F) "Colleges" or "Universities" − Board-recognized institutions of higher education accredited by a national or regional accrediting association recognized by the Council for Higher Education Accreditation (CHEA), the U.S. Department of Education (USDE), and/or any accreditation organization approved by the Board. Recognition means the accrediting organization is certified as legitimate and competent. An individual program within a larger accredited institution may be separately accredited by a professional or specialized organization. Business schools recognized by the Board are accredited by The International Association for Management Education (AACSB) or the Accreditation Council for Business Schools and Programs (ACBSP).

G) "Conversion of Quarter Credit Hours to SCH" − quarter credit hours may be converted to SCH by multiplying quarter credit hours by two-thirds.

H) "Ethics" – program of learning that provides a framework of ethical reasoning, professional values and attitudes for exercising professional skepticism and other behavior that is in the best interest of the public and profession. At a minimum, an ethics program should provide a foundation for ethical reasoning and the core values of integrity, objectivity and independence.

I) "Graduate Accounting Credit Hours" – hours earned in courses classified by the university as post-secondary level courses leading to a master's degree. For purposes of meeting the accounting hours requirement, one graduate SCH is equivalent to 1.6 SCH earned at the undergraduate level.

J) "Integration of Subject Matter" – program of learning in which certain subjects that may be discrete courses in some colleges or universities are integrated or embedded within related courses. Colleges or universities that use an integrated approach to cover multiple course subjects will need to provide evidence of the required coverage. Acceptance of integration of any subject matter is subject to Board approval. Proof of coverage may be provided through specific evaluation by a national accrediting organization recognized by CHEA, such as AACSB or ACBSP, in which evidence is provided to assure the Board that the respective subjects adequately cover the desired content.

K) "Internship" − faculty approved and appropriately supervised short-term work experience, usually related to the student's major field of study, for which the student earns academic credit as posted to the applicant's official college or university transcripts.

L) "Life Experience" − college level life experience posted on a college or university transcript as academic credit that has been assessed by appropriate faculty and/or staff of that institution as earned competence. Those areas addressed in the review of life experience should, at a minimum, contain the context of the experience in relation to work and studies and a detailed description of the experience.

M) "National Association of State Boards of Accountancy" or "NASBA" − the national organization for all State Boards of Accountancy.

N) "Semester Credit Hours" or "SCH" − accredited college or university semester credit hours.

3) Examination Admittance

An applicant will be deemed to have met the educational requirement if, as part of the 120 SCH of education, or equivalent as determined by the Board, the applicant has met any one of the following three conditions:

A) Earned a graduate degree from an accounting program that is accredited in accounting by an accrediting agency recognized by the Board (see subsection (e)(2)(F));

B) Earned a graduate degree from a business or accounting program that is accredited in business by an accrediting agency recognized by the Board (see subsection (e)(2)(F)) and completed at least 30 SCH in accounting as described in subsection (e)(4) at the undergraduate or graduate level;

C) Earned a baccalaureate or higher degree (except as defined in (e)(3)(A) or (B)) from an accredited education institution recognized by the Board (see subsection (e)(2)(F)) and:

i) completed 24 SCH in accounting, as described in subsection (e)(4), at the undergraduate level, or the equivalent at the graduate level; and

ii) completed at least 12 SCH in business other than accounting, as described in subsection (e)(5), at the undergraduate or graduate level.

4) Accounting Course Requirements

A) The required 24 SCH in accounting must include:

i) Auditing; and

ii) Taxation.

B) Internships and life experience credits included in the 15 SCH in accounting are limited to a maximum of three SCH.

C) A maximum of three SCH of accounting internships and/or life experience credit hours may be included in the 15 SCH in accounting. Additional accounting internship and/or life experience credit hours may be used to meet a maximum of three SCH in business internships or life experience. An additional six SCH of internship and/or life experience credit hours may count toward satisfying the non-accounting or non-business hours required to sit for the CPA examination.

5) Business Course Requirements

A) Business courses are those courses commonly included in the business curriculum.

B) Internships and life experience credits included in the 12 SCH in business are limited to a maximum of three SCH.

C) A maximum of three SCH of business internships and/or life experience credit hours may be included in the 12 SCH in business. An additional six SCH of internship and/or life experience credit hours may count toward satisfying the non-accounting or non-business hours required to sit for the CPA examination.

D) The 12 SCH in business must include two SCH in business communication and three SCH in business ethics. The subject matter may be discrete courses or integrated throughout the undergraduate or graduate accounting curriculum or business curriculum. For example, if a three SCH course in accounting includes one SCH in business ethics, two SCH may count toward accounting requirements and one SCH may count toward the business ethics requirement.

6) Evaluation of International Credentials

A) The official status of the institution that issued the credentials;

B) The type of education that the credential represents: secondary, tertiary, academic, technical, vocational, pre-professional, in-service, or part of a certificate, diploma or degree program;

C) The authenticity of the credential;

D) The role the credential plays in the educational system of the country from which it came;

E) The recognition of the credential in the country where the candidate is from; and

F) The U.S. equivalent of the quantity and quality of education the credential represents.

7) Authorization to Test

C) Provisional Candidates

8) Notwithstanding the provisions of the Section 1400.90(e) pertaining to educational requirements to sit for the examination before completion of the applicant's baccalaureate degree, in order to be certified as a CPA under this Section, all candidates must:

A) satisfactorily complete the examination; and

B) provide proof of completion of:

i) 150 semester credit hours, as defined, of college or university study;

ii) a baccalaureate or higher degree; and

iii) the requirements set out in Section 1400.90(d)(3).

f) Requirements Effective January 1, 2025.

1) Examination Qualifications

A) Beginning January 1, 2025, in order to be admitted to take the examination, an applicant must provide proof of successful completion of:

i) 120 semester credit hours, as defined, of college or university study;

ii) a baccalaureate or higher degree; and

iii) the requirements set out in subsection (e)(3).

2) Definitions

A) "120 SCH" − minimum number of credit hours earned and posted to the applicant's official college or university transcripts, beginning January 1, 2023.

B) "Applicant" − person who has applied to sit for the Uniform Certified Public Accountant Examination.

C) "Authorization to Test" or "ATT" − issued to candidates approved by the Board of Examiners to take the Certified Public Accountant (CPA) Examination.

D) "Board" or "IBOE" − Illinois Board of Examiners.

G) "Conversion of Quarter Credit Hours to SCH" − quarter credit hours may be converted to SCH by multiplying quarter credit hours by two-thirds.

M) "National Association of State Boards of Accountancy" or "NASBA" − the national organization for all State Boards of Accountancy.

N) "Semester Credit Hours" or "SCH" − accredited college or university semester credit hours.

O) "Work for Credit" – a faculty pre-approved and appropriately supervised college or university course, specified by the college or university as "Work for Credit" on students' transcripts, that provides credit hours to degree and/or non-degree seeking students who meet course objectives through related work experience.

3) Examination Admittance

A) Earned a graduate degree from an accounting program that is accredited in accounting by an accrediting agency recognized by the Board (see subsection (f)(2)(F));

B) Earned a graduate degree from a business or accounting program that is accredited in business by an accrediting agency recognized by the Board (see subsection (f)(2)(F)) and completed at least 24 SCH in accounting as described in subsection (f)(4) at the undergraduate or graduate level;

C) Earned a baccalaureate or higher degree (except as defined in (f)(3)(A) or (B)) from an accredited education institution recognized by the Board (see subsection (f)(2)(F)) and:

i) completed 24 SCH in accounting, as described in subsection (f)(4), at the undergraduate level, or the equivalent at the graduate level; and

ii) completed at least 12 SCH in business other than accounting, as described in subsection (f)(5), at the undergraduate or graduate level.

4) Accounting Course Requirements

A) The required 24 SCH in accounting must include:

i) Auditing; and

ii) Taxation.

B) Internships and life experience credits included in the 15 SCH in accounting are limited to a maximum of three SCH.

5) Business Course Requirements

A) Business courses are those courses commonly included in the business curriculum.

B) Internships and life experience credits included in the 12 SCH in business are limited to a maximum of three SCH.

6) Evaluation of International Credentials

A) The official status of the institution that issued the credentials;

B) The type of education that the credential represents: secondary, tertiary, academic, technical, vocational, pre-professional, in-service, or part of a certificate, diploma or degree program;

C) The authenticity of the credential;

D) The role the credential plays in the educational system of the country from which it came;

E) The recognition of the credential in the country where the candidate is from; and

F) The U.S. equivalent of the quantity and quality of education the credential represents.

7) Authorization to Test

C) Provisional Candidates

8) Notwithstanding the provisions of the Section 1400.90(f) pertaining to educational requirements to sit for the examination before completion of the applicant's baccalaureate degree, in order to be certified as a CPA under this Section, all candidates must:

A) satisfactorily complete the examination; and

B) provide proof of completion of:

i) 150 semester credit hours, as defined, of college or university study (the 150 semester credit hours may include 30 credit hours of Work for Credit so long as the applicant has met the requirement of 120 SCH of accounting, business, and other education requirements as set forth in this Section 1400.90(f));

ii) a baccalaureate or higher degree; and

iii) the requirements set out in Section 1400.90(d)(3).

(Source: Amended at 49 Ill. Reg. 1545, effective January 21, 2025)

Section 1400.100 Examinations − General

Examinations as prescribed in the Act shall be held at the dates, times and locations determined by the Board's approved vendor, unless the Board determines otherwise, in which case, the Board will post the dates, times and locations of the examinations on its website.

(Source: Amended at 45 Ill. Reg. 2466, effective February 11, 2021)

Section 1400.105 Examinations − Misconduct

a) Misconduct is a serious matter and is strictly prohibited.

b) The following actions will be considered misconduct:

1) Communication between candidates inside or outside the examination room, or copying via any media another candidate's answer.

2) Communication with others outside the examination room.

3) Substitution of a candidate by another person to sit in the examination room to write one or more of the examinations.

4) Possession of and/or reference to crib sheets, textbooks, electronic media or other material inside or outside the examination room while the examination is in progress.

5) Divulging any specific content of the examination in any form.

6) Using or attempting to use any method, device, mechanism, scheme or communication while the examination is in progress for the purpose of, or with the intent of, gaining access to information to assist a candidate in answering questions on the examination.

7) Failure to follow written or oral instructions regarding procedures and conduct of the examination.

8) Any other actions of misconduct as may be determined by the Board's approved vendor.

c) Penalties

1) Any candidate found guilty of misconduct is subject, at the discretion of the Board and depending on the seriousness of the violation, to one or more of the following penalties:

A) disqualification from credit for the section of the exam on which the misconduct took place or for the entire exam;

B) a ban from retaking the exam for not less than three or more than five years.

2) The enumeration of the penalties in this Section shall not preclude imposition of other penalties or liabilities as may be provided by civil or criminal laws.

(Source: Amended at 45 Ill. Reg. 2466, effective February 11, 2021)

Section 1400.110 Examinations − Uniform Examination − Non-Disclosure − Security

The Board may use the Uniform CPA Examination prepared by AICPA. In accordance with the requirements of the Uniform CPA Examination, the examination is a non-disclosed examination. Candidates are required to accept a "Policy Statement and Agreement Regarding Exam Confidentiality and the Taking of Breaks" (Confidentiality Statement) prohibiting the disclosure of any examination information, content or format.

(Source: Amended at 40 Ill. Reg. 9963, effective July 7, 2016)

Section 1400.115 Examinations − Required Confidentiality Statements

Every person who will, at any time during the examination process, have access to the examination questions shall, prior to the time he or she is given access, comply with the following:

a) Applicants. Each applicant for admission to the examination shall include, with his or her application to sit for the examination, a confidentiality statement separately signed by the applicant, in substantially the following form:

"I agree to keep confidential and not disclose in any manner whatsoever, in whole or in part, any information concerning the Uniform CPA Examination questions or content that I acquire as a result of taking the examination. I acknowledge that this information is valuable property belonging to the American Institute of Certified Public Accountants that will be disclosed only to candidates who sit for the Uniform Certified Public Accountant Examination. I understand that any breach of the confidentiality or non-disclosure requirements of the examination may result in expulsion from the examination, disqualification from taking the examination for up to five years from the date of the breach, and voiding of any grades received. I understand that a breach will also constitute an infringement of the copyright of the American Institute of CPAs, which will entitle the AICPA to injunctive relief and may also subject me to additional civil penalties including but not limited to monetary damages and attorneys fees."

Failure or refusal of an applicant to sign and submit the statement with his or her application shall render the application incomplete and will result in refusal to accept the application.

b) Candidates. All candidates for the examination will be required, prior to the examination, to read and sign a confidentiality statement in substantially the following form:

"I hereby attest that I will not divulge the nature or content of any question or answer on this examination to any individual or entity, and I will report to the Board of Examiners any solicitations and disclosures of which I become aware. I will not remove, or attempt to remove, any Uniform CPA Examination materials, notes, or other unauthorized materials from the examination room. I understand that failure to comply with this attestation may result in invalidation of my grades, disqualification from future examinations, and possible civil penalties and liability."

(Source: Amended at 45 Ill. Reg. 2466, effective February 11, 2021)

Section 1400.116 Examination − Violations

At any time any person reports to the Board information indicating that any person has violated the confidentiality provisions of Section 1400.110, the Board Chair shall appoint an investigator, who may be the Executive Director, a Board employee or any other person not a Board member, for the purpose of conducting a complete and thorough investigation. At the conclusion of the investigation, the investigator shall report to the Board, in writing, his or her conclusions with regard to the report of violation. If the investigator finds there is reason to believe a violation has taken place, or if the Board believes the investigator's report raises substantial issues that should be considered by the Board, the Executive Director shall notify the person charged. The person charged may, within 20 days after the date of the notice from the Executive Director, request a hearing before the Board under the provisions of Section 1400.80(b) to contest the charges. Such a hearing shall be conducted in accordance with the provisions of Section 1400.80. The Executive Director or his or her designee shall present the position of the investigator, and shall be required to prove a violation by a preponderance of the evidence. Failure of the person charged to file an appeal under Section 1400.80(b) shall result in presentation of charges and issues to the Board, and may result in findings by the Board, including but not limited to a finding that the person charged violated the confidentiality agreement, and imposition of penalties as provided in Section 1400.117.

(Source: Amended at 40 Ill. Reg. 9963, effective July 7, 2016)

Section 1400.117 Examinations − Penalties for Violation of Non-Disclosure Provisions

Any person who violates the confidentiality statement set forth in Section 1400.110 shall be subject to the following penalties:

a) A candidate who violates the provisions of the confidentiality statement required in Section 1400.110 shall be banned from sitting for the Illinois CPA examination for a period of not less than three years. If the violator sits for the examination, his or her examination shall be considered null and void, and any grades obtained by the violator shall likewise be considered null and void. The Board shall also forward the violator's name to the AICPA, the National Association of State Boards of Accountancy, and other state boards as appropriate, advising them of the violation and the penalty imposed by the Board.

b) Penalties Non-Exclusive. The penalties provided for in this Section are in addition to any and all other penalties that may otherwise be provided by law. Nothing in this Part shall be construed to in any way limit other remedies, including but not limited to injunctive relief and liability for compensatory damages sustained by the Board, AICPA or others.

(Source: Amended at 45 Ill. Reg. 2466, effective February 11, 2021)

Section 1400.120 Examinations − Frequency

Examinations as prescribed in the Act shall be held in accordance with the AICPA's schedule of examination frequency, unless the Board determines otherwise.

(Source: Amended at 40 Ill. Reg. 9963, effective July 7, 2016)

Section 1400.130 Examinations − Scope

The examination shall test the knowledge and skills required for performance as an entry-level Certified Public Accountant as determined by the Board, which may delegate this function to AICPA or other entity or vendor as selected by the Board.

(Source: Amended at 40 Ill. Reg. 9963, effective July 7, 2016)

Section 1400.140 Examinations − Length

The time allotted to the examination in each subject shall be determined by the Board and shall be printed on the Notice to Schedule.

a) A candidate may take the required examination sections individually and in any order. Credit for any examination sections passed shall be valid for 30 months from the actual date when scores for each section passed are released to the applicant.

b) Candidates must pass all four sections of the examination within a 30-month period that begins on the date when scores are released to the applicant for the first passed section.

c) In the event all four sections of the examination are not passed within the 30-month period, credit for any section or sections passed outside the 30-month period will expire and that test section or sections must be retaken such that all four sections are passed within a 30-month period. Re-authorization to test is required to re-take failed or expired exam sections.

d) A candidate shall be deemed to have passed the examination if the candidate obtains credit for passing all four examination sections within one 30-month period.

e) The time limitation within which a candidate is required to pass subjects under this Section shall not include any period during which the candidate serves in active duty with the armed forces of the United States.

(Source: Amended at 48 Ill. Reg. 2406, effective February 1, 2024)

Section 1400.150 Examinations − Preparations and Scoring

The Board has adopted and makes use of the Uniform Certified Public Accountants Examinations and scoring system of AICPA.

(Source: Amended at 40 Ill. Reg. 9963, effective July 7, 2016)

Section 1400.160 Transitional Condition Candidates, Transfer of Credits, Reciprocity and Out-of-State Candidates

a) Scoring Scale. The examinations shall be scored on the scale of 99. The passing score in each subject is 75. Scores shall be certified by the Illinois Board of Examiners. Upon receipt of advisory scores from AICPA, or other entity or vendor selected by the Board for that purpose, the Board will review and may adopt the examination scores and will report the official results to the candidate. The passing score will be established through a psychometrically accepted standard-setting procedure approved by the Board.

b) Candidate Who Took the Exam for Another Jurisdiction

1) All candidates who took the exam for another jurisdiction must have all scores forwarded to the Illinois Board directly from the jurisdiction for which they sat.

2) A candidate shall retain credit for any and all test sections of an examination passed in another jurisdiction if that credit would have been awarded, under then applicable requirements, had the candidate taken the examination as an Illinois candidate.

3) A candidate who applies for a transfer of credit from another jurisdiction shall pay the credential evaluation fee and the application fee for any section not passed upon submission of the initial application to test as an Illinois candidate; thereafter, the fee shall be for re-authorization to test for each section not passed.

c) Transfer of Credits by Candidate Who Has Passed the Examination as a Candidate from Another Jurisdiction

1) A candidate who has passed the entire examination in another jurisdiction, may transfer the credits and receive a certificate in Illinois provided:

A) the educational requirements of the Illinois statute were met at the time of initially taking the exam or at the sitting at which the candidate initially passed the exam; and

B) the applicant would be entitled to an Illinois certificate if the examination had been taken under the Illinois statute and this Part.

2) The fee in force must accompany the application for a transfer of credits for the entire examination.

3) Transfer of credits shall be accepted if that credit would have been given had the candidate taken the examination as an Illinois candidate under then applicable requirements.

d) Certificates by Acceptance of IQEX

1) The Board shall issue a certificate, without examination, to any international applicant who has passed the AICPA uniform qualifying examination for that jurisdiction acceptable to the Board.

2) The fee in force shall be payable by the applicant at the time of filing of the application for a certificate by reciprocity.

(Source: Amended at 45 Ill. Reg. 2466, effective February 11, 2021)

Section 1400.170 Re-Examination

Re-examination candidates are candidates who have previously paid for at least one part of the CPA exam. The application fee in force shall be paid for re-authorization to test (see Section 1400.60).

(Source: Amended at 45 Ill. Reg. 2466, effective February 11, 2021)

Section 1400.175 Candidate Request for Scoring Review

The scoring and review of all candidate examinations are subjected to very high quality controls, and all failing examinations near the passing score are reviewed for accuracy at least twice prior to release of the scores. A score review rarely results in a score change. The Board makes available to all candidates an opportunity to request a special review of their examinations to verify the accuracy of the scoring process. Instructions for requesting a review are sent with individual score reports mailed to the candidates. There is a fee payable to the National Association of State Boards of Accountancy for each review requested. All fees are nonrefundable. The result of the review is mailed or sent by electronic means to NASBA and the Board. The candidate shall be notified by the Board of a "no change" unless a failing score is increased to 75 or higher.

(Source: Amended at 40 Ill. Reg. 9963, effective July 7, 2016)

Section 1400.177 Required Exam on Rules of Professional Conduct

a) After December 31, 2004, before a candidate may be awarded a certificate (Illinois Certificate) certifying completion of educational and examination requirements, applicants shall be required to pass a separate examination on the rules of professional conduct.

1) Applicants who sit for and pass all four parts of the Uniform Certified Public Accountant Examination prior to January 1, 2005 are not required to take or pass the separate examination on the rules of professional conduct.

2) Illinois candidates who successfully complete the Uniform Certified Public Accountant Examination on or after January 1, 2005 are required to pass a separate examination on the rules of professional conduct before they may be awarded a certificate of completion of educational and examination requirements.

3) Applicants who have taken and passed the Uniform Certified Public Accountant Examination in other states who apply for an Illinois CPA Certificate by transfer of credits to Illinois on or after January 1, 2005 are required to pass a separate examination on the rules of professional conduct before they may be awarded an Illinois Certificate.

b) Information regarding the examination on the rules of professional conduct will be included with the score reports sent to successful candidates.

c) The Board makes use of "Professional Ethics: The AICPA's Comprehensive Course". Upon the Board's receipt of notification directly from AICPA or the candidate that the candidate has successfully completed the examination course with a minimum 90% score, the Board will approve the candidate's certification and notify the candidate of the certificate number and date of issue.

(Source: Amended at 45 Ill. Reg. 2466, effective February 11, 2021)

Section 1400.180 Certificate − of Education and Examination Requirement − Awarding

Each candidate who satisfies all the requirements and is duly certified as required in this Part shall receive a certificate indicating completion of all education and examination requirements. This certificate shall be issued in the name of the Board of Examiners.

(Source: Amended at 40 Ill. Reg. 9963, effective July 7, 2016)

Section 1400.190 Retention of Records

The Board shall preserve for a period of five years all applications submitted by candidates for the certified public accountant examinations and all supporting documents and correspondence relating to the application; shall maintain a permanent record for each applicant admitted to the examinations that contains information concerning the date and place of the examinations, grades received, certificate number and date of issuance for candidates qualifying under the Act, and any other information the Board considers appropriate; and shall maintain a registry of the names, certificate numbers, and dates of issuance for all persons receiving the Illinois certificate on the basis of the written examinations or on the basis of reciprocity.

(Source: Amended at 40 Ill. Reg. 9963, effective July 7, 2016)

Section 1400.200 Disposition of Fees

The fees from applicants shall be deposited with the Comptroller of Northern Illinois University, or such other entity as designated by IBOE,who shall keep a separate account, on behalf of IBOE, of all receipts and expenditures under the law. This account is to be used only by the Board of Examiners and any interest earned on the account belongs to the Board of Examiners.

(Source: Amended at 45 Ill. Reg. 2466, effective February 11, 2021)

Section 1400.210 Granting Variances

The Board may grant variances from this Part in individual cases where it finds:

a) the provision from which the variance is granted is not statutorily mandated;

b) no party will be injured by the granting of the variance; and

c) the rule from which the variance is granted would, in the particular case, be unreasonable or unnecessarily burdensome.

(Source: Added at 21 Ill. Reg. 13315, effective September 26, 1997)