Idaho CPA Requirements

How to become a CPA in the state of Idaho…

How to become a CPA in Idaho?

Before you sit for the Uniform CPA Examination in the state of Idaho, learn about educational and legal eligibility requirements from this comprehensive guide. We will also cover CPA licensing and permit of practice requirements in Idaho.

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Overview of Idaho Requirements

150

Semester Units

$1,004

in Application fees

2000

Hours of Experience

YES

Residency or 

Citizenship Requirements

YES

International Exam Program

YES

Ethics Exam

Idaho CPA requirement details:

Credit Requirements: at least 150 semester units, including 30 hours or 45 quarter hours in business amdinistartion study, of which at least 20 hours should be in accounting subjects. International students must provide a transcript of the course-by-course subject breakdown evaluated by NASBA International Evaluation Services. 

Minimum degree: Baccalaureate in Accounting or equivalent accredited by an institution approved by the Board. 

Additional Requirements: None.

Educational Requirement: at least 150 semester hours, including 24 hours in accounting study at the undergraduate level and 15 hours at the graduate level, or 24 hours in business subjects other than accounting and 24 hours in undergraduate level accounting. 

Experience Requirements: Idaho CPA license applicants must obtain at least 2,000 hours of full-time or part-time professional experience over the course of 12-36 months no more than 10 years prior to the application. The experience must be verified by an active CPA. 

Ethics Exam: Yes – Idaho CPA license applicants must pass the AICPA Ethics Exam with a grade of at least 90%. 

Social Security Requirements: Yes

Participates in International Exam Program: Yes

Minimum Age: 18 years.

Citizenship: CPA applicants must be residents, former residents, or intend to become residents of the Idaho state and remain there immediately after obtaining the license. 

More Requirements: None.

Idaho State Board of Accountancy 

Tim Frost Deputy Administrator

11341 W. Chinden Blvd., Bldg. #4

Boise, ID 83714

Email: [email protected]

Initial application fee: $100

Re-examination fees: $50

AUD: $226.15

FAR: $226.15

REG: $226.15

BEC: $226.15

Total: $1,004.60

All fees are non-refundable.

Idaho CPA licenses expire annually on June 30 and must be renewed until July 1.

Idaho CPAs must undertake 80 hours of CPE during a two-year rolling period, with at least four hours in ethics. The Idaho state ethics course requirement only refers to first-year licensees and those restraining their non-active license.

Visit the Idaho Society of Certified Public Accountants or the Idaho State Board of Accountancy website to learn more about the CPA examination and licensing requirements. 

If you’re looking for more information on applying for the CPA Examination in Idaho, visit the Idaho State Board of Accountancy website. For more information on licensing, visit the Idaho CPA Licensing FAQ page

Note: Read Idaho Statutes, Title 54, Professions, Vocations, and Businesses, Chapter 2, Accountants for a better understanding of Idaho’s CPA legislation.

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