CPA / Accounting License from Tennessee to Illinois: Does It Transfer? (2026)
Does Illinois accept a Tennessee CPA license?
Yes — Illinois recognizes CPA licenses from all states, including Tennessee. 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.
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Verdict
Full reciprocity
Illinois recognizes substantial equivalency, so your Tennessee 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 Tennessee. 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 Tennessee 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
Tennessee to Illinois (this page): Full reciprocity.
Illinois to Tennessee (the reverse move): Full reciprocity.
The route is the same in both directions.
- Does coming from Tennessee matter?
Coming from Tennessee 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 and Tennessee lists $200 for the reverse move; neither may be the full cost.
- Education (semester hours)
Illinois's first-time-applicant standard is 150 semester hours of education for initial licensure; Tennessee's is 150.
The two standards are the same.
- Exam rules on record
Illinois and Tennessee 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.
- Tennessee (the reverse move): The Uniform CPA Examination is not retaken; the applicant shows evidence of having passed it when originally licensed in another state (national lookup at CPAverify.org). Tennessee does not require a separate state ethics or rules examination for reciprocal applicants.
What changes, Tennessee → Illinois
| Tennessee (current) | Illinois (destination) | |
|---|---|---|
| Education (semester hours) | 150 | 150 |
| Application fee | $200 (reciprocal license application fee) | $120 ($120 Licensed CPA application fee (same for all methods, including endorsement); non-refundable) |
| Processing time | The Board does not publish a processing time for reciprocal applications | IDFPR publishes no processing time; an application stays active for three years from receipt |
| Licensing authority | Tennessee State Board of Accountancy (Department of Commerce and Insurance) | 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 Tennessee 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 Tennessee, practice privilege usually covers you with no Illinois license, notice, or fee.
Can I keep my Tennessee CPA license after licensing in Illinois?
Yes — CPA licenses stack, and many CPAs hold more than one. Keep the Tennessee 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 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)
- TN State Board of Accountancy — How to become a Certified Public Accountant (reciprocal license: $200 fee, must hold a CPA in good standing in another US jurisdiction and have passed the Uniform CPA Exam) ↗ (accessed 2026-10-29)
- NASBA — Substantial Equivalency and practice privilege (all 55 US jurisdictions substantially equivalent) ↗ (accessed 2026-07-21)
Reviewed by the License Reciprocity Editorial Team · verified against primary sources 2026-10-29
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