Idaho CPA License Requirements and Exams

Idaho requires that individuals seeking to become certified public accountants hold a bachelor’s degree or higher and be 18 years of age. Candidates do not have to be a U.S. citizen but must reside in Idaho. Applicants are also required to have a valid Social Security number. Individuals who meet these qualifications can take the first step to getting licensed by taking the Uniform CPA Examination.

Step 1: CPA exam in Idaho

Sitting for the CPA exam in Idaho requires that candidates hold a bachelor’s degree or higher, which includes coursework in accounting and other business-related courses.

Education requirements

Applicants must possess a bachelor’s degree or higher from an accredited school, college or university.

The coursework includes:

  • 30 or more semester hours (or 45 or more quarter hours) in business administration subjects, including:
    • 20 or more semester hours (or 30 or more quarter hours) in the study of accounting

Application and test fees in Idaho

The Idaho State Board of Accountancy administers the exam. Applicants must arrange to have their educational transcripts sent to ISBA, showing proof of a bachelor’s degree or higher from an accredited school. Applicants are also required to submit a 2-inch by 2-inch photo and a Criminal History Records Check.

The process to apply for the CPA exam starts with submitting the application to the ISBA. After submitting the application and receiving approval to take the exam, applicants will receive an acknowledgement from Idaho and an official notice to schedule (NTS) the exam. Once this process is completed, applicants can select a date to take the CPA exam. The NTS expires in six months, after which candidates must submit a new application.

First-time applicants must submit a $100 application fee plus section exam fees. Those who are retaking the exam are required to pay a $50 application fee plus exam fees.

The Uniform CPA Examination comprises four sections:

  • Auditing and Attestation
  • Financial Accounting and Reporting
  • Regulation
  • Business Environment and Concepts

Each section of the exam has a specified administration fee. Applicants may take one or more of the four required sections at a time. In addition to the administration fee for each section, CPA exam applicants are charged a separate fee for each testing session they take.

Taking, passing and retaking the CPA exam

The passing score for each of the four exam sections is 75. Applicants may take the sections individually and in any order, but are required to pass all four within a rolling 18-month period, which begins on the date the first examination section passed was taken.

Credit for any section passed is valid for 18 months from the actual date the examination section was taken. Examination credits expire by section, and applicants will lose credit for each section passed outside of the 18-month period.

Step 2: CPA license in Idaho

After successfully passing all four sections of the CPA exam, the ethics exam and obtaining the required work experience, applicants may then apply to become a certified public accountant in Idaho. Applicants must submit a licensure application to Idaho along with a $120 application fee.


Idaho requires 150 hours of education for licensing, which includes:

  • 24 business credits
  • 24 accounting credits  covering  financial, audit, tax and management accounting

Work experience

One year of experience is required for licensing, which can be obtained through full- or part-time employment. Experience must be earned in the 10-year-period immediately preceding the application.

Ethics exam

In addition to passing the CPA exam, applicants must take the AICPA Ethics Examination. Official verification, mailed directly from the AICPA, showing that the applicant passed the exam with a score of 90 or higher is required. Applicants must have passed the ethics exam within three years prior to applying for licensing.

Out-of-state CPA licenses

Idaho allows CPAs in good standing and licensed in other states or U.S. jurisdictions to practice in the state as long as the issuing state has been verified to be substantially equivalent to the National Association of State Boards of Accountancy’s Qualification Appraisal. CPAs from states that are not substantially equivalent can practice as long as they have four years of work experience as a CPA. Idaho recognizes individuals who hold foreign CPA certificates of licensure, provided they meet the requirements of the Idaho Board of Accountancy.

Disclaimer: Requirements for Idaho CPA test-takers and license applicants are subject to change. Visit the state’s DCLA website to check for recent revisions to the Idaho’s CPA requirements.


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