[2023] Idaho CPA Exam and License Requirements [IMPORTANT!]

The requirements to become a CPA in Idaho can be a bit confusing so I put this guide together to help you navigate the process! If you’re just starting to research getting your CPA license in ID then I suggest starting from the top. Otherwise, feel free to skip ahead to any section you’d like to know a little more about!

7 Simple Steps to Becoming a CPA in Idaho


Meet the Eligibility Requirements for the CPA Exam

Here are the basic age and citizenship requirements to sit for the CPA exam in Idaho.

  • Minimum age requirement?: 18
  • US citizenship required?: No
  • Idaho residency required?: Yes
  • Minimum level of education required: See next section
  • Valid Social Security Number (SSN)* required?: Yes

*An Individual Taxpayer Identification Number (ITIN) may also be provided


Fulfill the ID CPA Education Requirements

In Idaho you need at least 150 semester hours to get your CPA license but only 120 semester hours to sit for the CPA Exam, which means you can sit for the exam while you’re still in college!

Here’s a detailed breakdown of exactly what’s needed to sit for the CPA Exam and for licensure:

Requirements to sit for the CPA Exam

  • Have completed a bachelor’s degree (or higher) in accounting from a U.S. accredited college, university or foreign equivalent

  • Have at least 30 or more semester hours (or 45 or more quarter hours) in business administration subjects, of which at least 20 or more semester hours (or 30 or more quarter hours) shall be in the study of accounting subjects

Requirements to obtain your CPA license

There are three different routes you may take to meeting the 150-hour requirement in ID

Option 1: Earned a graduate degree with a concentration in accounting from a program that is accredited in accounting by an accrediting agency approved by the Board

Option 2: Earned a graduate degree from a program that is accredited in business by an accrediting agency approved by the Board, including the following required curriculum:

  • At least 24 semester hours of accounting at the undergrad level OR 15 semester hours of accounting at the graduate level, covering the following topics:

    • Financial accounting
    • Auditing
    • Taxation
    • Management accounting

Option 3: Have completed at least 150 semester hours AND obtain a bachelor’s degree from a program that is accredited in business by an accrediting agency approved by the Board, including the following required curriculum:

  • At least 24 semester hours of business courses (not including accounting courses)
  • At least 24 semester hours of accounting courses at the undergraduate or graduate level covering the following topics:

    • Financial accounting
    • Auditing
    • Taxation
    • Management accounting


Apply to Sit for the CPA Exam and Pay the Exam Fees

Be sure to check out this post where I break down the entire CPA Exam application process for you, step-by-step.

The cost to apply and register for all four parts of the CPA Exam in Idaho are as follows:


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*Idaho‘s Notice to Schedule (NTS) window is 6 months, so you should only register and pay for the exam section(s) you intend to take within that time. If you need to schedule or re-take any sections beyond your initial NTS window, a $50 re-examination fee plus the associated exam section fees above will apply.


Study for, and PASS the CPA Exam!

Studying for the CPA Exam is definitely the most challenging and time consuming part of the whole process, so you might as well get a jump start on studying as soon as your fees are submitted.

Not sure which exam section to take first? Check out my post where I break down the pros and cons of each route you can go so you can make the best possible decision: Which section of the CPA Exam should I take first?

By far the most important factor to success on the CPA Exam is sticking to a consistent study schedule and not letting too much time lapse between study sessions.

The CPA Exam is not a test you can just cram for so you’ll want to make sure you space out the material into manageable chunks in a way that fits your schedule.

As long as you schedule things out properly, you won’t have to sacrifice your entire social life for the CPA Exam like some folks say!

You’ll also need to purchase a CPA review course that’s best suited for your study style and budget. I’ve personally tested and examined all of the top review courses out there so you can find the best one for you.

If you still can’t decide which course is best, send me an email and I’ll personally help you! 


ID CPA Work Experience Requirements

In addition to the education requirements discussed above, the Idaho Board of Public Accountancy requires that you have a certain amount of work experience before you can obtain your CPA license. The requirements are fairly straightforward:

  • You must have a minimum of 1 year of work experience verified by a licensed CPA.
  • Experience can be earned on a full- or part-time basis and can come from more than one employer.
  • Work must consist of no fewer than 2,000 hours and must be earned over a period of no less than 12 months and no more than 36 months.
  • Experience must be within 10 years preceding your application.

Under either path, qualifying accounting experience is defined as “providing any type of services or advise using accounting attest, compilation, management advisory, financial advisory, tax and consulting skills.”


Pass the AICPA Ethics Exam

The AICPA Ethics Exam is a self-study course that may be completed any time before, during, or after you sit for the CPA exam so long as it’s completed within 2 years of submitting your CPA license application. The exam consists of 40 multiple-choice questions that must be answered with a score of 90% or higher. To prepare for it, you’ll receive a 100-page textbook from the AICPA upon registration.

You can take the exam online or via a paper form that you’ll submit through the mail. You’ll have three attempts to pass the exam if you take the online version. After that, you’ll need to complete the exam via the paper / snail-mail route.

The exam and related materials can cost anywhere from $149 – $209, depending on whether you register as an AICPA member ($40 savings) or choose the online course text vs. the paper-based text ($20 savings).

Pro-tip: After completing the exam, be sure to download your certificate of completion. You’ll need to submit it to the Idaho State Board as part of your license application.


Get Your CPA License!

Finally! After passing the CPA exam and meeting all of the education and work experience requirements above, you’ll finally be able to apply for your CPA license!

Idaho’s application process is fairly straightforward. In order to receive your CPA license, you’ll need to complete and submit the following:

*Your college transcripts provided as part of your CPA exam application will already be on file. You’ll only need to provide additional transcripts if you did not meet the educational requirements for licensure when applying to sit for the CPA Exam (e.g. did not meet the 150-hour rule).

Once you’ve submitted everything noted above, then congratulations! You should be well on your way to getting your CPA license! In case you need any more info about the exam or licensing process, be sure to check out the additional resources I’ve included down below.


Additional Resources and Information

More info on Exam Process

More info on Licensing Process

More info on Fees

Idaho CPA Forms

FAQs

Contact Information

Idaho State Board of Accountancy

Office Address

3101 W Main Street, Suite 210

Boise ID 83702-2099

Email: isba@isba.idaho.gov

Phone: (208) 334-2490

Fax: (208) 334-2615

Additional Organizations

NASBA

Idaho Society of CPAs


Was this post helpful? If so, please share it with anyone else who you think it might help! If you have any questions, please leave a comment below and I’ll help you figure things out.

To learn more about some of the things you’ll need to prepare for the CPA Exam, be sure to check out my detailed reviews of each of the top courses on the market:

About the author

Colin is a practicing CPA with over 14 years of experience in various accounting and finance roles. After reaching the Sr. Manager level at a Big-4 firm, he now works as a freelance consultant while helping others pass their professional exams.

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