Ethics Requirements

In order to obtain Illinois CPA certification you must not only pass the entire Uniform CPA Examination, but must also pass a separate examination on the rules of professional conduct.

The Illinois Board of Examiners accepts only the AICPA’s examination course – Professional Ethics: The AICPA’s Comprehensive Course. This is a self study course and you may take the course at any time during your testing experience, before or after passing the CPA exam.

To sign up for the class go to the AICPA website and purchase the self study course – Professional Ethics:  The AICPA’s Comprehensive Course. This course concludes with an online test. As part of the test process indicate that you want Illinois to receive your test score.
The AICPA will send the Illinois Board of Examiners notification of your completion of the course and your score. A minimum score of 90% is necessary to meet the ethics requirement.

Be aware that once you purchase the course you have a year in which to complete it.

You may direct any questions you have about the grading of the exam to the AICPA Professional Development Quality Assurance Team at 609-671-2922 or If you have concerns about specific questions on the exam, you must fax those concerns to the AIPCA within four days of your exam test date.

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