Below, we have provided an overview of the requirements to either qualify as a Certified Public Accountant (CPA) in the state of Idaho or to acquire an Idaho CPA license. Every state has its own set of CPA requirements but here we will only look at The Gem State.

In addition to passing the CPA exam, which has a reputation for its difficulty, you must also meet the course credit, educational and work requirements.

In order to make this process easier for you to navigate, we have listed all of the relevant information below, as well as the contact information for the Idaho State Board of Accountancy. We recommended confirming all information with the board to ensure that you qualify, and that the charges have not been updated since this piece was published.


Idaho has a minimum age requirement of 18 to sit the exam.


Idaho has a residency requirement for any candidate to set the exam.


Idaho does not require US citizenship to take the exam.

Educational Requirements

Idaho CPA requires candidates to have a bachelor’s degree or higher from an accredited institution that is recognized by the board. They are also need to have acquired 150 semester hours in order to apply for their license after passing the CPA exam.

These college credit hours must meet ONE of the following minimum requirements:

For Accounting degrees:

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.

For general Business degrees:

  • 24 semester hours of Accounting at the undergraduate level that must include coverage of, but not necessarily separate, courses in:
    • Financial Accounting
    • Auditing
    • Taxation
    • Management Accounting OR
  • 15 credit hours in Accounting at the graduate level that must include coverage of, but not necessarily separate, courses in:
    • Financial Accounting,
    • Auditing,
    • Taxation,
    • Management Accounting

For Business degrees recognized by the United States Department of Education:

  • 24 credit hours of Accounting at the undergraduate or graduate level that must include coverage of, but not necessarily separate, courses in:
    • Financial Accounting
    • Auditing
    • Taxation,
    • Management Accounting
  • at least 24 semester hours of business-related courses or additional accounting

Accredited institutions

The Idaho State Board of Accountancy recognizes degrees from any of the following institutions:

Non-accredited institutions

The Idaho State Board of Accountancy will recognize credentials from a non-recognized institution if they have been evaluated NASBA’s International Evaluation Services (NIES) and are deemed substantially equivalent to the educational requirements of Idaho.

Foreign Educations

Foreign students can have their credentials evaluated by either NASBA’s International Evaluation Services (NIES). If they are found to be substantially equivalent, the applicant will be able to sit the CPA exam. Otherwise, they will need to meet the outstanding requirements and then resubmit them to their evaluation service.

Work Experience

The Idaho State Board of Accountancy a one-year work experience requirement before you will qualify for licensure. This equates to 2,000 hours of experience which must be done within no less than 12 months and no more than 36 months. Two years worth of board-approved equivalent experience can be gained from non-public accounting work equating to no less than 3,912 hours of experience.


The Idaho State Board of Accountancy requires the candidate to take an ethics exam within two years of applying for your license. The board ONLY accepts the AICPA Professional Ethics Comprehensive Course “For Licensure.” The applicant must achieve 90% or higher in order to apply for licensure. This can be done before or after taking the CPA exam.

How to Apply for the Idaho CPA exam

  • Request the Registrars of all of the college and universities you attended to send your official transcripts directly to the CPA Examination Service (CPAES)
  • Where possible, a certificate of enrollment directly from your school
  • Any international credentials evaluation summaries directly from the evaluation service provider
  • Submit the Criminal History Information Request Form
  • Supply a full record of all current and inactive licensures from any state or jurisdiction
  • Proof of being of good moral character
  • Supporting documents must be submitted within 45 days of the application, or you will need to restart the application process


Initial Application Fee$100.00
Auditing & Attestation (AUD) Exam (NASBA)$226.15
Financial Accounting & Reporting (FAR) Exam (NASBA)$226.15
Regulation (REG) Exam (NASBA)$226.15
Business Environment & Concepts (BEC) Exam (NASBA)$226.15

The reapplication fee is $50.00.

All fees are non-refundable, but the exams can be rescheduled.


Any Prometric Testing Centers both in and out of state.

How to Apply for the Idaho CPA License

When submitting their application for their initial license, the applicant must:

  • Have the sealed, official transcripts proving 150 semester hours (225 quarter hours) of education from their accredited institutions sent to either the Minnesota Board of Accountancy
  • Have a bachelor’s degree or higher with an accounting concentration
  • Pass all four sections of the Uniform CPA exam within an 18-month timespan and submit the results to the board
  • Submit an Experience Verification Form directly to the board
  • If it has been more than three years since you passed the CPA exam, then you will also need to submit proof of fulfilling the 120 CE hours outlined below
  • Pay $150.00 application fee

License Reciprocity

Interstate License Reciprocity

The Idaho Board recognizes interstate license reciprocity on the basis of substantial equivalency.  condition that the following requirements are met:

  • The submissions of:
    • The month and year of the applicant’s successful completion of the Uniform CPA Examination
    • A list of all states or jurisdictions in which the applicant holds or has ever held a license to practice accountancy
    • All academic degrees held by the applicant, and
    • All experience and employment the applicant has obtained since being awarded his or her academic degree
  • Proof from the licensing jurisdiction that the applicant’s license is current
  • Paying the application fee and License Endorsement fee

Practice Privilege

An out-of-state CPA license holder considered to be of substantial equivalence according to the Idaho State Board of Accountancy is permitted to practice in Idaho without holding an Idaho CPA license provided that:

  • Their principal place of business is not in Idaho
  • Their license in the issuing state is current
  • Their license is in good standing

Other license holders will need to demonstrate that their licenses are substantially equivalent by having them assessed by a Board approved credentials evaluation service. The requirement to demonstrate substantially equivalent qualifications shall be waived if the applicant has been licensed for no less than four years as a certified public accountant within the previous ten years.

International License Reciprocity

Idaho recognizes foreign license reciprocity for international license holders who have been deemed as substantially equivalent by the International Qualifications Appraisal Board (IQAB). These license holders will be permitted to take NASBA’s International Qualification Exam (IQEX) instead of the full CPA exam. You must then request that NASBA provide the Idaho State Board of Accountancy with verification of your IQEX exam grade. They will then need to submit the application form and pay both the $175.00 application fee and the $120.00 license fee.

The institutions that form part of IQAB’s Mutual Recognition Agreements (MRA) are:

Other foreign license holders

License holders from non-equivalency jurisdictions will need to have their credentials evaluated by the NIES as mentioned above under ‘Foreign Education.’ Once approved, they will need to sit the CPA. However, in order to receive licensure in Idaho, they will also need to meet the rest of the requirements outlined above.

NTS Validation Period

After your application is accepted and you have paid the exam fee, you should receive you Notice to Schedule (NTS) within four business days. You will then have 6 months in which to schedule the exam, or the NTS will expire. You will then need to pay the fee again. Therefore, make sure that you are able to take the exams within that time frame before registering.

License Renewal Requirements

Active license holders

Idaho license holders are required to renew their licenses annually. Each license is valid from July 1st to June 30th. The cost for the first-year license is the same regardless of the issue date and you will need to renew it before the end of the current cycle. However, their continued professional education (CPE) hours go according to a biennial cycle, with an 80 hour CPE requirement. Each CPE reporting period is for a January 31st deadline, but the actual CPE hours must be met between January 1st and December 31st. The application requirements are listed below:  

Renewal applicants must submit:

  • Submit the online renewal application form
  • Pay the $120.00 renewal fee
  • Proof of fulfilling the 80 CPE requirements. These must include:
    • Ethics (4 hours.) Any course certificate that specifies it is an ethics course as the Field of Study will count toward the CPE ethics requirement. Some accepted Ethics course sponsors are listed here. First year license holders are required to take the 2-hour State Specific Ethics course within their first renewal period.
    • There are no other specific course requirements

Recognized CE:

Accepted courses and/or sponsors can be found at: National Registry of CPE and the Idaho Society of CPA’s. License holders can apply for extension exceptions up to no later than February 28th. If accepted, they can submit the outstanding CPE requirements no later than April 30th. A penalty of 50% of the hours the licensee is short will be assessed. If these conditions are not met, the licensee will incur fines and possibly the change of license into ‘lapsed’ status.

Other accepted sources of CPE include:

  • Blended programs
  • College or University courses – Credit and noncredit courses, university or college credit and noncredit courses that meet 2016 NASBA Statement of Standards are accepted by the board. Credit courses are accepted at 15 CPE per semester hour, while non-credit classes are awarded CPE on an hour-for-hour basis
  • Group learning programs – these can be done either online or in-person, as long as they are lead by a qualified expert, attendance is take and proof is given
  • Instructors and discussion leaders 
  • Nano classes
  • Published Materials that have been formally reviewed by an independent party. All supporting documentation must be submitted into the Board office for review
  • Self-study programs

Non-Resident Licensee Requirement

A non-resident licensee with an active status in Minnesota meets Minnesota’s requirements by meeting the requirements in which the licensee’s principal office is located. This exemption from CPE reporting must be requested annually by December 31st. If the principal office state has no CPE requirements, Minnesota’s requirements apply.

Inactive license holders

Idaho CPA license holders can apply to make their licenses inactive if they see that they are not going to be able to meet the CPE requirements if they choose not to apply for an exception. The will not be required to fulfill the CPE requirements, but they will need to pay an annual inactive license renewal fee of $100.00.

In order to reactivate your license, you will need to:

  • Complete an 80-hour CPE hour requirement in the 12 months prior to application for reinstatement
  • Complete 4 hours of Ethics courses, 2 of which must be in Idaho Accountancy Act and Rules
  • Pay the $100.00 fee
  • Provide appropriate documentation proving that your CPE has been met

Lapsed or Suspended Licenses

For both statuses, there is no annual fee or CPE requirement to pay, nor can you practice public accountancy or use the CPA title. In order to reinstate you license, you will need to meet the following requirements:

  • Submit the application form
  • Attach proof of completing 80 CPE hours, including the 4 hours of Ethics listed above. These hours must be met between August 1st and July 31st in a 12-month period.
  • The fee for reinstatement of a license shall be the sum of the license fees not paid for the preceding three years ($360.00)


  • Late License Renewal – $100 
  • February Late CPE Reporting – $100
  • March Late CPE Reporting – $150
  • April Late CPE Reporting – $200
  • May Late CPE Reporting – $250
  • June Late CPE Reporting – $300

State Board

Idaho State Board of Accountancy