Illinois CPA Requirements | Online Programs | SIU College of Business and Analytics

Southern Illinois University




College of Business and Analytics

CPA Preparation Coursework

Illinois Board of Examiners Effective July 1, 2013

Please refer to Section 1400.90 of the Administrative Rules for complete transcript of requirements on the Illinois Board of Examiners website @

Accounting Hours:  30 semester college hours in accounting include:  Managerial Accounting, Taxation, Financial Accounting, Audit, and at least two semester college hours in Research & Analysis.

Business Hours:  24 semester college hours in business including:  two semester college hours of Business Communication and three semester college hours of Business Ethics.

Total Hours:  You must have completed 150 semester college hours* including at least a baccalaureate degree posted to transcript or be approved as a provisional candidate before taking the first section of the CPA examination.

*Conversion of quarter credit hours to semester college hours – quarter credit hours may be converted to semester college hours by multiplying quarter credit hours by two-thirds.

Courses offered through the SIU Online Degree Completion Programs that fulfill CPA requirements:

ACCT 220 – Accounting I Financial (included as business credit hours)

ACCT 230 – Accounting II Managerial (included as business credit hours)

ACCT 321 – Intermediate Accounting I

ACCT 322 – Intermediate Accounting II

ACCT 331 – Cost Accounting

ACCT 341 – Introduction to Taxation

ACCT 360 – Accounting Systems Operation

ACCT 414 – Business Ethics

ACCT 460 – Auditing

ACCT 421 – Advanced Accounting

ACCT 441 – Advanced Tax

ACCT 465 – Internal Auditing

Research & Analysis - hours are satisfied upon completion of the 300 and 400 level accounting courses listed above.

Business Communication – Management 202 meets those requirements.

Additional state requirements can be found at