Idaho CPA Exam Requirements


For Candidates in Idaho that have not Taken the Uniform CPA Exam

For nearly a hundred years the Idaho State Board of Accountancy has made it its mission to help protect the integrity of the accounting profession. The Board is made up of seven members appointed by the state governor to serve five-year terms. Six of these appointed Board members are licensed CPAs. The Board is required to hold meetings to discuss accounting laws in the public’s interest no fewer than four times each year.

The Board is responsible for establishing standards and regulating the CPA licensing process within the state, though exam applicants must register directly through the National Association of State Boards of Accountancy (NASBA).

Education Requirements

  • Complete a bachelor’s degree (120 semester hours)
    • At least 30 semester hours (45 quarter hours) in business administration courses
      • A minimum of 20 of these semester hours (30 quarter hours) must be accounting courses

CPA Exam candidates in Idaho DO NOT need the full 150 semester hours of college education to qualify to take the exam, however, it is a requirement for licensure in Idaho.

General Requirements

These are the requirements for sitting for the Idaho CPA exam:

  • Be at least 18 years old
  • Submit the Criminal History Records Check Form from the Idaho Department of Law Enforcement with the testing application
  • Must be, have been, or intend to become, a resident of Idaho
  • Submit transcripts from all colleges and universities to the Idaho State Board of Accountancy
    • Transcripts must be sent to the board directly from the college or university
  • Complete and submit the CBT CPA Exam Application Packet

Fee Requirements

The application fee for the CPA exam must be paid to the Idaho State Board of Accountancy. All other fees are paid to NASBA:

  • Application fee – $100 (this is the only fee paid to the Idaho State Board of Accountancy)
  • Auditing and Attestation (AUD) – $192.03
  • Financial Accounting and Reporting (FAR) – $192.03
  • Business Environment and Concepts (BEC) – $172.51
  • Regulation (REG) – $172.51

The Prometric testing centers in Idaho can be found in the following cities:

  • Meridian
  • Pocatello

Already passed the CPA Exam and looking for additional licensing requirements in Idaho? – Click Here