Idaho CPA Requirements
Exam and License Requirements To Become a CPA
Want to learn all about the CPA Exam?
Are you planning to become a CPA in Idaho? If, so, here’s our comprehensive guide on Idaho CPA requirements for the exam and licensure. We’ve simplified the process for you as we break down the specifics of each requirement, and walk you through the application process.
Understanding Idaho CPA Requirements
The CPA Exam and licensing standards for CPAs in Idaho are established by the Idaho State Board of Accountancy (ISBA). It includes completing the educational requirements, passing the CPA Exam, gaining work experience, and passing the ethics exam. Here’s an overview of these requirements.
| Social Security Requirement | Yes |
| Age, Citizenship, and Residency Requirements |
|
| Good Moral Character | Yes |
| Education Requirements for Licensure | 150 hours (including B.A.) |
| Pass the Exam | Score 75 to pass each section |
| Work Experience | 1 year of work experience |
| Ethics Exam Requirements | AICPA Ethics Exam |
| International CPA Examination Program | Participant |
Educational Requirements
You must have a baccalaureate or equivalent to sit for the CPA Exam. It must include at least 30 semester hours in business administration subjects, of which at least 20 semester hours are in accounting subjects.
For CPA licensure, candidates must have 150 semester hours that meet one of the following conditions:
- A graduate degree with a focus in accounting from an accredited program.
- A graduate degree in a program that is accredited in business. It must include completion of at least 24 semester hours in accounting at the undergraduate level or 15 semester hours in accounting at the graduate level, or an equivalent combination.
- A baccalaureate degree from an accredited college approved in a business-oriented program. It must include completing at least 24 semester hours in business and 24 semester hours in accounting at the undergraduate or graduate level.
Or
Or
Acceptable accounting coverage includes financial, auditing, taxation, and management accounting.
Note: These do not need to be separate courses.
Work Experience Requirements
Candidates must complete one year of work experience, full-time or part-time (totaling 2,000 hours). It must be completed over a period that extends a minimum of 12 months and a maximum of 36 months. A certified public accountant must validate work experience.
Ethical Exam Requirements
Idaho CPA candidates must pass the AICPA Ethics Exam with a score of at least 90%.
Idaho CPA Exam & Licensing - Cost and Fees
The initial application fee for the CPA Exam in Idaho is $100. Please note that the fee specified below is subject to change as the fee for the new CPA Exam sections hasn’t been announced yet. It is expected to announce the updated fee schedule in early 2024. The application and exam section fees are non-refundable.
| Idaho CPA Exam Fees | |
|---|---|
| Initial Application Fee | $100 |
| Exam Section Fees | $1,019.20 |
| Total: | $1,119.20 |
*Pass the three core sections - AUD, FAR, and REG, and one discipline section - BAR/ISC/TCP
After meeting the CPA licensure requirements, you can apply for an Idaho CPA license with a non-refundable fee of $120. Your license will be issued as soon as the board approves your application.
License Renewal Requirements
All CPA licensees in Idaho renew their licenses annually on or before July 1. The license renewal fee is $120 for every active license. If your license is inactive, you must pay a reactivation fee of $100. Also, there is a late renewal fee of $100 if you miss the deadline.
Continuing Education Requirements
Continued Professional Education (CPE) is required to maintain your license in Idaho. All licensees must participate in different learning programs to meet the CPE requirements.
- In the first year, the new licensee must complete at least a two-hour course on state-specific ethics and submit a reporting form stating the same.
- A minimum of 80 hours of CPE must be completed within the two calendar years before the reporting form due date. It must include 4 hours in ethics.
Idaho CPA Exam: Exam Dates, Score Release, and Scheduling
Once you meet the CPA Exam requirements, it’s helpful to start considering key details like your target exam dates, score release timeline, and the scheduling process for the Idaho CPA Exam. Here’s a rundown of these details.
Exam Dates and Score Release
Candidates must check the target CPA Exam and score release dates on the AICPA website scheduling the exam. Note that continuous testing will not be applicable for the CPA Exam to account for standard-setting analyses and activities.
Scheduling the CPA Examination
Each state has a slightly different application process. Hence, here's a quick guide to apply for and scheduling the Idaho CPA Exam.
Once you’ve met all the ID CPA Exam requirements, you can begin applying through the ISBA website. The application outlines the requirements, and you must enter the required information. Ensure your university/institution sends your educational transcripts directly to the state board to determine eligibility. Pay an application fee of $100.
As a participant in the International CPA Examination Program, international candidates or those who’ve completed their education outside the United States can apply for the Idaho CPA Exam.
The ID State Board of Accountancy will issue you an Authorization to Test (ATT) once they have examined and approved your application. Receiving the ATT means you are now eligible to sit for the CPA exam. Remember, you can only have up to one active ATT for any exam section in the state or outside.
Once you select the exam sections you want to sit for, a NASBA payment coupon will be generated, and you must pay the exam fee to NASBA. The payment coupon is sent to the candidate by e-mail. Upon payment, candidates will receive a Notice to Schedule (NTS) within four business days. You must carry a physical copy of the NTS to the testing center on the exam day.
You can schedule your CPA Exam on the Prometric website. We recommend that you schedule your exam in advance to get the location and date of your choice. You can do a quick Google search to find your nearest Prometric testing center.
You need to score at least 75 on each section of the CPA Exam to pass.
