Idaho CPA Exam Cost: The 5 Critical Fees

Idaho CPA Exam Cost

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The Idaho CPA exam cost consists of five main fees: an initial exam application fee of $100, a re-exam application fee of $50, the $226.15 per CPA exam section totaling $905 for all four sections, the initial license application fee that costs $120 and finally the annual license renewal fee of $120.

Idaho CPA Exam Cost Breakdown

Initial Exam Application Fee$100.00
Re-exam Application Fee$50.00
Auditing and Attestation (AUD)$226.15
Business Environment and Concepts (BEC)$226.15
Financial Accounting and Reporting (FAR)$226.15
Regulation (REG)$226.15
Total for all 4 CPA Exam Sections$905.00
Initial CPA License Application Fee$120.00
CPA License Renewal Fee$120.00
Late Renewal Fee$100.00

Idaho CPA Experience Requirements

To meet the Idaho CPA experience requirements and become a CPA, candidates are required to complete one year of work experience in service or advise including the use of accounting, auditing/attestation, management advisory, financial advisory, tax advice, or consulting. A year of work experience is defined as at least 2000 hours worked over a minimum of 12 months and a maximum of 36 months. Experience must be earned by employment in government, industry, university, or public practice and must have been gained within the last ten years prior to applying for licensing.

Summary of Idaho CPA Requirements

Credit hours to sit for the CPA exam150
Bachelor’s required to sit for the CPA examYes
Credit hours in accounting subjects to sit for the CPA exam20
Credit hours in business subjects to sit for the CPA exam10
Credit hours in accounting courses for CPA License24
Credit hours in business courses for CPA License24
Total credit hours to receive a CPA license150
Work experience required to receive a CPA license1 Year
Ethics exam required to get a CPA licenseYes
Idaho resident (have been resident or intend to become resident)Yes

Idaho Education Requirements

The very first requirement to be eligible of taking the CPA exam in Idaho is to meet the educational standard of the state. To obtain the distinction of this degree, individuals must pass the difficult CPA exam. Candidates must meet their Idaho CPA Exam prerequisites and qualifications before they may sit for the exam.

Each state has its own set of CPA exam eligibility standards, which should not be confused with licensure requirements. The Idaho CPA exam requirements will be discussed more below. According to the Idaho Society of Certified Public Accountants, you must have a baccalaureate or bachelor’s degree which includes:

  • 30 semester hours or more in business administration courses from a college or university approved by the Board in:
    • Business Communications
    • Marketing
    • Management
    • Business Law
    • Statistics
    • Economics
  • At least 20 semester hours must be spent on accounting subjects:
    • Financial Accounting
    • Auditing
    • Taxation
    • Management Accounting

To confirm that you are on the right course for full licensure in Idaho, make sure your institution or university is fully accredited and approved by any one of these organizations:

  • The Northwest Association of Schools and Colleges (NASC) or another regional accrediting agency with similar standards.
  • The Idaho State Department of Education is in charge of education in the state (applicable if your institution is an independent Idaho senior college certified for teacher training).
  • The Association to Advance Collegiate Schools of Business (AACSB) or any other accrediting body with comparable standards (applicable to schools of accounting or business housed in accredited universities).

If you are studying in Idaho, your advisor should be familiar with the board’s standards, but double-check if you plan to take accounting classes through an online or community college.

If you are applying as an Idaho candidate but have studied outside the United States, your foreign academic credentials must be reviewed by a member of the National Association of Credential Evaluation Services. The assessment must include a course-by-course summary of the business, accounting, and general education courses. This evaluation should be emailed to the following address:

  • Idaho State Board of Accountancy
    Attn: Sandy Bly
    PO Box 83720
    Boise ID 83720-0002

As part of the CPA exam application procedure, you must first complete and submit the following needed documents:

Good Moral

Confirm to see if you have a good moral character. Fill out the form Non-Criminal Justice Criminal History Records Check Request.

Transcripts

You will be required to provide official transcripts from all institutions you attend, so each must be completely accredited or you may be required to repeat education in a board-recognized program. Also, please keep in mind that the board will want original, sealed transcripts. You can have these delivered to them immediately so that they can be added to your file. You can also have them mailed to your home address, but do not break the seal on the envelope or they will be invalid.

CPA Licensure Educational Requirements

An applicant is deemed to have met the education requirement if, as part of the one hundred fifty(150) semester hours of education, the applicant has met any one (1) of the following conditions:

  • 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;
  • Earned a graduate degree from a program that is accredited in business by an accrediting agency approved by the Board. Completion of at least twenty-four (24) semester hours in accounting at the undergraduate or fifteen (15) semester hours at the graduate level, or an equivalent combination thereof, including coverage of, but not necessarily separate courses in, the subjects of financial accounting, auditing, taxation, and management accounting;
  • Earned a baccalaureate degree at an institution approved by the Board or from a program that is accredited in business by an accrediting agency approved by the Board. Completion of at least twenty-four (24)semester hours in business (other than accounting courses) and twenty-four (24) semester hours in accounting at the undergraduate or graduate level including coverage of, but not necessarily separate courses in, the subjects of financial accounting, auditing, taxation, and management accounting.

Pass the Uniform CPA Examination

The “Uniform CPA Examination”, which is a 4-part exam, is developed by the AICPA – the American Institute of Certified Public Accountants and administered by NASBA – the National Association of State Boards of Accountancy.

The Four CPA Exam Sections are:

Auditing and Attestation (AUD)

The Auditing and Attestation (AUD) section of the Uniform CPA Examination (the Exam) tests the essential knowledge and skills a newly licensed CPA must demonstrate when performing audit engagements, attestation engagements or accounting and review service engagements.

Newly licensed CPAs are required to:

  • demonstrate knowledge and skills related to professional responsibilities, including ethics, independence and professional skepticism. Professional skepticism reflects an iterative process that includes a questioning mind and a critical assessment of audit evidence.
  • understand the entity including its operations, information systems (including the use of third-party systems) and its underlying business processes, risks and related internal controls.
  • understand the flow of transactions and underlying data through a business process and its related information systems.

Business Environment and Concepts (BEC)

The Business Environment and Concepts (BEC) section of the Uniform CPA Examination (the Exam) tests knowledge and skills that a newly licensed CPA must demonstrate when performing:

  • Audit, attest, accounting and review services
  • Financial reporting
  • Tax preparation
  • Other professional services

The content areas tested under the BEC section of the Exam encompass five diverse subject areas. These content areas are enterprise risk management, internal controls and business processes, economics, financial management, information technology and operations management.

Financial Accounting and Reporting (FAR)

The Financial Accounting and Reporting (FAR) section of the Uniform CPA Examination (the Exam) assesses the knowledge and skills that a newly licensed CPA must demonstrate in the financial accounting and reporting frameworks used by business entities (public and nonpublic), not-for-profit entities and state and local government entities.

The financial accounting and reporting frameworks that are eligible for assessment within the FAR section of the Exam include the standards and regulations issued by the:

  • Financial Accounting Standards Board (FASB)
  • U.S. Securities and Exchange Commission (U.S. SEC)
  • American Institute of Certified Public Accountants (AICPA)
  • Governmental Accounting Standards Board (GASB)

Regulation (REG)

The Regulation (REG) section of the Uniform CPA Examination (the Exam) tests the knowledge and skills that a newly licensed CPA must demonstrate with respect to:

  • U.S. federal taxation
  • U.S. ethics and professional responsibilities related to tax practice
  • U.S. business law

Tips for Passing the CPA Exam

The CPA exam covers so many topics that you will need to study specifically for each section, usually for 6-8 weeks per section. Even a master’s degree in accounting doesn’t adequately prepare you to just walk in and pass the 4 CPA exams.

You will need a full review course such as Becker, Wiley CPA, Gleim, Roger, etc, and you will need to dedicate several hours a day over the course of months to even have a chance at getting passing scores.

How to Save Yourself MONTHS of Time and Frustration
Keep in mind that the CPA exam is the one part of getting your CPA license that you can control how long it takes. The education and experience requirements take as long as they take, but the CPA exams can take you as little as 6 months, or as long as multiple years… depending on how effective your study process is from the beginning.
Learn how to study strategically so you can save yourself tons of time and retake fees with this free training…

AICPA Ethics Exam

The CPA Ethics Exam is one of four standards that the state where you live and practice requires you to complete before awarding you a license and they vary depending on your location. As for Idaho, the AICPA Ethics Exam is required for certification. The AICPA Ethics Exam is taken after completing a course called Professional Ethics: The AICPA’s Comprehensive Course. You must earn a minimum score of 90% in order to qualify for certification.

Idaho CPA Licensure Application & Requirements

Fill out the License Application. Submit the application, along with the $120 non-refundable cost, to the ISBA address listed on the application. If you haven’t already, you can include the Verification of Employment and Experience form with this application.

The Idaho State Board of Accountancy will contact you once they have received your request. If any documents are missing from your application, ISBA will tell you. If your application is complete, ISBA will offer you a license. Throughout the year, the ISBA issues licenses on a continuous basis.

This is a list of things you should have done to be eligible for the CPA licensure by now:

  • Submit your experience on Idaho State Board-approved papers, as well as the “Application for License.”
  • Complete an ethics course with distinction.
  • Complete the 150-hour education requirement.
  • Experience: One year of full-time or part-time experience, either full-time or part-time, that spans no less than 12 months and no more than 36 months and comprises no fewer than 2,000 hours is necessary. Experience must be earned during the ten years before the application for licensing. Experience must be confirmed by a licensee who had a current and active license at the time the experience was earned.
  • An application is considered to have met the education requirement if, as part of the one hundred fifty(150) semester hours of education, the applicant meets any one of the following conditions:
    • Earned a graduate degree in accounting with a concentration from a program recognized in accounting by an accrediting agency approved by the Board;
    • Earned a graduate degree from a business program certified by an accrediting agency approved by the Board. Completion of at least twenty-four (24) semester hours of accounting at the undergraduate level or fifteen (15) semester hours of accounting at the graduate level, or an equivalent combination thereof, including coverage of, but not necessarily separate courses in, financial accounting, auditing, taxation, and management accounting.
    • A bachelor’s degree from an institution approved by the Board or from a business program certified by an accrediting agency approved by the Board is required. Completion of at least 24 semester hours in business (other than accounting courses) and 24 semester hours in accounting at the undergraduate or graduate level, including coverage of, but not necessarily distinct courses in, financial accounting, auditing, taxation, and management accounting.

How to Save Yourself MONTHS of Time and Frustration
Keep in mind that the CPA exam is the one part of getting your CPA license that you can control how long it takes. The education and experience requirements take as long as they take, but the CPA exams can take you as little as 6 months, or as long as multiple years… depending on how effective your study process is from the beginning.
Learn how to study strategically so you can save yourself tons of time and retake fees with this free training…

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