CPA / Accounting License from Michigan to Illinois: Does It Transfer? (2026)
Does Illinois accept a Michigan CPA license?
Yes — Illinois recognizes CPA licenses from all states, including Michigan. Apply to the Illinois Department of Financial and Professional Regulation (IDFPR), Division of Professional Regulation for a reciprocal license; you will not repeat the full exam or education.
Verify this exact pair in the checker
Same data, interactive — with share link and board links.
Verdict
Full reciprocity
Illinois recognizes substantial equivalency, so your Michigan CPA license clears the bar on its own — the Illinois Department of Financial and Professional Regulation (IDFPR), Division of Professional Regulation cares that you are a CPA in good standing, not that your license came from Michigan. What remains is Illinois-side: verification through CPAverify.org, the reciprocal application and fee, a background check, and any Illinois ethics or rules-of-conduct exam. Do the mobility math first, though — if Illinois is not becoming your principal place of business, practice privilege may let you work there without this application at all.
What's different between Michigan and Illinois
Computed from both states' verified data rows, in both directions, and from the route every other origin gets into Illinois. Exam notes are our summary of each board's published rules, with sources below.
- Route, each way
Michigan to Illinois (this page): Full reciprocity.
Illinois to Michigan (the reverse move): Licensure by endorsement.
The two directions differ: Michigan and Illinois do not give each other's licensees the same route.
- Does coming from Michigan matter?
Coming from Michigan does not change the answer: every origin (the other 49 states and DC) gets the same result for a move into Illinois.
- Application fee
Illinois lists $120 for an out-of-state applicant; Michigan has no verified fee figure on file, so the two cannot be compared here.
- Education (semester hours)
Illinois's first-time-applicant standard is 150 semester hours of education for initial licensure; Michigan's is 150.
The two standards are the same.
- Exam rules on record
Illinois and Michigan carry different exam notes (our summaries, below); any state law or jurisprudence exam is listed with each state's requirements.
- Illinois (this move): The Uniform CPA Examination is not retaken; the applicant has the original jurisdiction send certification of licensure/exam status directly to IDFPR (national lookup at CPAverify.org). Illinois does not require a separate state ethics exam for endorsement applicants.
- Michigan (the reverse move): The Uniform CPA Examination is not retaken; passage is confirmed by official certification from the administering jurisdiction or NASBA, and every state/province where you hold or held a license must send verification showing no pending discipline or sanctions. Michigan requires 2 hours of ethics CE (including 1 hour of Michigan statutes/rules) for licensure rather than a separate reciprocity ethics exam.
What changes, Michigan → Illinois
| Michigan (current) | Illinois (destination) | |
|---|---|---|
| Education (semester hours) | 150 | 150 |
| Application fee | Michigan charges an application processing fee plus a 2-year license fee (State License Fee Act, 1979 PA 152), collected on the CPA reciprocity application; the exact amounts are published on the LARA application forms but could not be confirmed on an accessible official page at time of research (LARA blocked automated retrieval, HTTP 403) | $120 ($120 Licensed CPA application fee (same for all methods, including endorsement); non-refundable) |
| Processing time | LARA does not publish a processing time for the CPA reciprocity application | IDFPR publishes no processing time; an application stays active for three years from receipt |
| Licensing authority | Michigan Board of Accountancy (Dept. of Licensing and Regulatory Affairs, Bureau of Professional Licensing) | Illinois Department of Financial and Professional Regulation (IDFPR), Division of Professional Regulation |
The destination column is what you must satisfy — Illinois sets the rules for this move.
Step by step
- Confirm Illinois's current requirements on the Illinois Department of Financial and Professional Regulation (IDFPR), Division of Professional Regulation website (linked below) — rules change.
- Submit the endorsement application to the Illinois Department of Financial and Professional Regulation (IDFPR), Division of Professional Regulation (application linked below).
- Arrange license verification from your current state via the verification system.
- Hold a current CPA license in another state/jurisdiction at the time of application.
- Have been originally licensed in a substantially-equivalent state, OR have at least 4 years of public-accounting experience (after passing the CPA exam) within the 10 years preceding application.
- Have the original and current/most-recent jurisdictions send certification of licensure status directly to IDFPR.
- Document at least one year of qualifying full-time experience.
- Pay the fees listed above, and allow for the processing time shown there.
Official links
Related guides
Frequently asked questions
Do I retake the CPA Exam moving from Michigan to Illinois?
No — the Uniform CPA Exam transfers with your license.
Do I need an Illinois license, or does mobility cover the move?
If Illinois becomes your principal place of business, you apply to the Illinois Department of Financial and Professional Regulation (IDFPR), Division of Professional Regulation for a reciprocal license. If you are only serving Illinois clients from Michigan, practice privilege usually covers you with no Illinois license, notice, or fee.
Can I keep my Michigan CPA license after licensing in Illinois?
Yes — CPA licenses stack, and many CPAs hold more than one. Keep the Michigan license active (its renewal and CPE run separately) and mobility covers the states where you hold none.
Sources
Primary sources only — official boards and compact commissions. Data last verified Michigan 2026-07-21, Illinois 2026-10-29.
- IDFPR — (065) Licensed CPA Application Checklist / User Guide (Endorsement method; substantial equivalency OR 4 years in 10; $120 fee all methods; no ethics exam) ↗ (accessed 2026-10-29)
- IDFPR — License qualifications for Certified Public Accountant (065), revised 09/2025 (endorsement path; exam certification sent directly to IDFPR) ↗ (accessed 2026-10-29)
- Illinois Board of Examiners — 2027 CPA Requirements (new licensure pathways from 2027, incl. bachelor's in accounting plus two years of experience; implementing rules proposed, page updated Oct 28, 2026) ↗ (accessed 2026-10-29)
- Michigan LARA — Licensed Accountant (CPA) Licensing Guide (reciprocity via 4-of-10 experience, license verification, exam certified not retaken) ↗ (accessed 2026-07-21)
- Michigan LARA — Accountant (CPA) Professional Licensing Guide (150 hours, 1 year experience; no direct bilateral reciprocal agreement, qualify by experience) ↗ (accessed 2026-07-21)
- Michigan LARA — Board of Accountancy (Bureau of Professional Licensing) ↗ (accessed 2026-07-21)
Reviewed by the License Reciprocity Editorial Team · verified against primary sources Michigan 2026-07-21, Illinois 2026-10-29
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