Idaho CPA Requirements
Exam and License Requirements To Become a CPA
Semester Units
Exam Program
Semester Units
Hours of Experience
Exam Program
Idaho CPA Requirements
The CPA Exam and licensing standards for CPAs in Idaho are established by the Idaho State Board of Accountancy (ISBA). This includes completing the educational requirements, passing the CPA Exam, gaining work experience, and passing the ethics exam.
| 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 | Yes |
| International CPA Examination Program | Yes |
Educational Requirements
To sit for the CPA Exam, you must have a baccalaureate degree or equivalent. This 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 a total of 150 semester hours that meets one of the following conditions.
A graduate degree with a focus in accounting from an accredited program.
Or
A graduate degree in a program that is accredited in business. This 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.
Or
- A baccalaureate degree from an accredited college approved in a business-oriented program. This must include completion of at least 24 semester hours in business and 24 semester hours in accounting at the undergraduate or graduate level.
Acceptable accounting coverage includes subjects such as financial accounting, auditing, taxation, and management accounting. Note that these do not need to be separate courses.
The CPA Exam has four sections, and candidates must achieve a minimum score of 75 in each section to pass. In addition, all four sections need to be completed within an 18-month period.
Candidates are required to complete one year of work experience, either full-time or part-time (totaling 2,000 hours). This must be completed over a period that extends over a minimum of 12 months and maximum of 36 months. Work experience must be validated by a certified public accountant.
Idaho CPA candidates must pass the AICPA Ethics Exam with a score of at least 90%.
Idaho does not participate in the International CPA Examination Program. However, there are other states that allow international candidates to take the CPA Exam through their jurisdiction.
Idaho CPA Exam & Licensing - Cost and Fees
The initial application fee for the CPA Exam in Idaho is $100. An additional fee of $50 is required for any re-exams. Exam application fees are not refundable.
| Idaho CPA Exam Fees | ||
|---|---|---|
| Initial Application Fee | $100.00 | |
| Auditing and Attestation (AUD) | $238.15 | |
| Business Environment and Concepts (BEC) | $238.15 | |
| Financial Accounting and Reporting (FAR) | $238.15 | |
| Regulation (REG) | $238.15 | |
| Total | $1052.6 | |
Idaho CPA License Renewal Requirements
All CPA licenses in Idaho must be renewed annually on or before July 1st. The license renewal fee is $120 for every active license. If your license is already inactive, you will need to pay a reactivation fee of $100. Also, there is a late renewal fee of $100 if you miss the deadline.
Idaho CPA Continuing Education Requirements
There is a Continued Professional Education (CPE) requirement to maintain your license in Idaho. All licensees need to 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 prior to the reporting form due date. This must include 4 hours in ethics.
Idaho CPA Exam: Exam Dates, Score Release and Scheduling
Candidates can take the CPA Exam at any time during the year that works best for them. Every two years, the American Institute of Certified Public Accountants (AICPA) announces the CPA Exam score release dates. Scores are available within 48 hours of the scheduled release dates.
Here is a rundown of all you need to know to apply for and schedule your CPA Exam:
Submit CPA Exam Application
Once you have met all of the ID CPA Exam requirements you can begin the application process. directly through the ISBA website.
Obtain Authorization to Test (ATT)
The ID State Board of Accountancy will issue an Authorization to Test (ATT) to you once they have examined and approved your application. Receiving the ATT means you are now eligible to sit for the CPA exam.
Receive Your Notice to Schedule (NTS)
A Notice to Schedule (NTS) for the CPA Exam will be sent to you three to six weeks after you apply. You will need your NTS number to schedule your exam. Also, you can't take the CPA Exam without the NTS document in your possession.
Schedule Your Exam With Prometric
You can schedule your CPA Exam on the Prometric website. We highly advise that you schedule your exam in advance to get the location and date of your choice. Finding the nearest Prometric testing center is as easy as conducting an online search.
Pass the CPA Exam
As we've already established, you need to score at least 75 on each section of the CPA Exam to pass. You have a rolling 18 months to complete all the sections.