Transfer of Exam Credit

An individual who has passed the entire Uniform CPA Examination in another state or jurisdiction, but is ineligible to obtain certification from that state/jurisdiction may transfer their exam credit and receive Illinois certification by meeting the following requirements:

  1. 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 conditioned or passed the exam.
  2. The candidate would be entitled to Illinois certification had the examination been written under the Illinois statute and rules.
  3. The candidate meets the ethics requirement by having taken and passed the AICPA’s examination course – Professional Ethics: The AICPA’s Comprehensive Course.   

The Process

To apply for certification through total transfer of exam credit complete these steps:

  1. Complete the online application which includes information to evaluate your academic credentials.  Pay the fee online via a credit card.
    The fee amount:
          Application fee and evaluation of domestic academic credentials: $345.00
          If credentials include foreign institutions add $250 for a total of $595.00.     
  2. Have official academic transcripts sent to the Illinois Board of Examiners office. If transcripts are from a foreign institution, please submit your transcripts to NASBA at 150 Fourth Ave. North Attn: NIES

                                                                 Nashville, TN. 37219

    &

    Please visit NASBA’s link at: http://nasba.org/products/nasbainternationalevaluationservices/requirements/ to ensure all necessary foreign documents are submitted.

  3. Complete the Total Transfer of Credit form and send it to the Board of Accountancy from which you are transferring your exam scores.    
  4. Contact the AIPCA and have them send a letter directly to the Illinois Board of Examiners showing that you successfully completed the professional ethics examination course.

Once the Illinois Board of Examiners has received your online application, academic transcripts,
transfer of credit form and letter from the AICPA on the ethics course your application will be
evaluated. When the evaluation is completed you will receive a letter indicating whether you
have been approved.

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