CPA Licensing Requirements in Idaho

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For Candidates in Idaho who have Passed the Uniform CPA Exam

Experience Requirement

At least one year of experience, consisting of at least 2,000 hours, must be completed under the direct supervision of a licensed CPA before applicants can be licensed in Idaho. Applicants must submit a verification of experience form, signed by their supervisor.

Education Requirement

  • A minimum of 150 semester hours (225 quarter hours) must be completed, along with ONE of the following requirements met:
    • Applicant completed a graduate degree with a concentration in accounting
    • Applicant completed a graduate degree from an accredited business program while also completing at least 24 semester hours of accounting courses at the undergraduate level, or 15 semester hours of accounting at the graduate level
    • Applicant completed a bachelor’s degree from an accredited business program, while also completing 24 semester hours of accounting courses and at least 24 semester hours in business courses (cannot be business courses)
    • Applicant completed a bachelor’s degree or higher and has completed 24 semester hours in accounting, as well as at least 24 semester hours in business courses (cannot be accounting courses)
      • All courses in accounting and business must be upper division or graduate level courses

Ethics Exam Requirement

Idaho requires that applicants for licensure pass the AICPA ethics exam

License Renewal Requirements

  • CPA licenses expire every year on July 1st. There is an annual renewal fee of $120 that is paid to the Idaho State Board of Accountancy and sent along with the license renewal form
  • License renewal is done through the Idaho State Board of Accountancy website

Continuing Professional Education Requirements

In order to maintain a CPA license in Idaho, applicants must meet the following CPE requirements:

  • Complete 80 hours of CPE work every two calendar years
    • A minimum of 30 CPE hours may be completed in one year
    • A maximum of 50 CPE hours may be completed in one year
    • Four CPE hours must be completed in ethics
      • Newly licensed CPA’s must complete two of these hours in Idaho specific ethics within one year of becoming licensed
  • CPE completion must be documented and submitted with the license renewal form