How to Become a CPA in Idaho 2026

To meet the Idaho requirements to sit for the CPA exam, the Idaho CPA education requirements must be attained first. Idaho board requires applicants to earn a baccalaureate degree or its equivalent by completing 120 semester hours, including 30 or more semester hours in business administration subjects, of which at least 20 semester hours are in accounting subjects. 

However, to be licensed, candidates must complete 150 semester hours with at least 24 semester hours in accounting at the undergraduate or 15 semester hours at the graduate level, or an equivalent combination thereof the subjects of financial accounting, auditing, taxation, and management accounting.

After meeting the education requirements, official transcripts and evaluations must be sent directly from the school or NIES evaluation service to the Idaho Board of Accountancy by mail or email: DOPL Board of Accountancy, PO Box 83720, Boise, ID 83720-0063, or isba@dopl.idaho.gov

Idaho candidates apply first through the Idaho Board of Accountancy. After approval, the Board sends an Authorization to Test (ATT) to NASBA. The ATT is valid for 90 days, the candidate then pays NASBA’s testing invoice within 90 days, and NASBA issues a Notice to Schedule (NTS) with a six-month expiration date.

When NASBA receives confirmation from the board, they will send you a payment coupon to pay all examination fees.

Current Idaho CPA exam-related fees include a $100 application fee, a $50 initial exam approval fee per section, a $25 re-exam approval fee per section, and $262.64 per CPA Exam section. The four exam-section fees total $1,050.56.

Click here to see a breakdown of the Idaho CPA exam costs.

Upon receiving the NTS, schedule your exam online through Prometric. You are able to apply for one or more sections of the examination at a time. The NTS is valid for one testing event or six months and must be presented for entry at the testing center.

The CPA exam consists of the three core sections and candidates would need to select one of the three discipline to demonstrate deeper skills and knowledge, allowing candidates to choose a specialization. There is no set order in which the exam portions must be completed.

You must pass each section with a score of 75 or higher within 18 months but candidates should confirm Idaho’s current credit window directly with the Idaho Board before applying.

After passing all four exams, applicants may only proceed with the application if they have completed the education requirements, the experience requirements and successfully passed the AICPA Ethics course for the license eligibility.

Effective July 1, 2026, Idaho has three CPA licensure pathways: a postbaccalaureate degree with an accounting concentration plus one year of experience; a baccalaureate degree plus 30 additional semester hours and one year of experience; or a baccalaureate degree plus two years of experience.

Idaho’s current active license / renewal fee is $120, and the late renewal fee is $100.

To meet the Idaho CPA experience requirements, a candidate needs to provide evidence of 1 year of experience. The experience consists of full or part-time employment that extends over a period of no less than 1 year and no more than 3 years with no fewer than two thousand (2,000) hours earned within the 10-year period immediately preceding the latest application for licensure.

It must consist of providing any type of services or advice using accounting, attest, compilation, management advisory, financial advisory, tax, or consulting skills. Acceptable experience includes employment in industry, government, academia, or public practice. Have the experience verified by a licensee through the experience form and both parties shall maintain records should the candidate be called to appear before the board to supplement or verify evidence of experience.

To meet the Idaho CPA ethics exam requirements and become a CPA, candidates must complete the Professional Ethics: The American Institute of Certified Public Accountants’ Comprehensive Course (For Licensure) from AICPA. This is a self-study ethics course and candidates must obtain a passing grade of no less than 90% on the examination after the course.

To apply for the license, complete the application form and submit all documents that show you have completed the education, experience and ethics requirements to the Idaho board.

Renewal for Idaho licenses is annually and licenses expire on June 30 of each year. To be eligible for renewal, licensee holders will have to accomplish Continuing Professional Education (CPE).

Idaho CPA licenses renew annually by July 1. CPE filing is due by January 31.

Active licensees generally complete 80 CPE hours over a two-year period, including 4 hours of ethics, with at least 30 and no more than 50 creditable hours in a calendar year. The current active renewal fee is $120, and the late renewal fee is $100.

Online CPE reporting will be made through the board’s website.