Idaho CPA Exam Requirements 2024: 3 Certain Steps

Idaho CPA Exam Requirements

Are you interested in becoming a Certified Public Accountant in Idaho? However, there are certain specific needs to submit, and you’re unsure where to begin or what the specific prerequisites are to take the Idaho CPA exam. This article covers everything from CPA exam requirements to CPA license requirements, so keep reading to learn more about the educational, examination, and experience requirements for Idaho CPA Exam .

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Summary of Idaho CPA Requirements

Credit hours to sit for the CPA exam	150
Bachelor’s required to sit for the CPA exam	Yes
Credit hours in accounting subjects to sit for the CPA exam	20
Credit hours in business subjects to sit for the CPA exam	10
Credit hours in accounting courses for CPA License	24
Credit hours in business courses for CPA License	24
Total credit hours to receive a CPA license	150
Work experience required to receive a CPA license	1 Year
Ethics exam required to get a CPA license	Yes
Idaho resident (have been resident or intend to become resident)	Yes

Comply with the Education Requirements in Idaho

The very first requirement to be eligible to take the CPA exam is to meet the Idaho CPA education requirements. 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 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.

Idaho Age and Residency Requirements

In contrast to other states, the state of Idaho has age and residency for all aspiring CPAs. Idaho does require that applicants be an Idaho resident, have been a resident, or intend to become a resident of Idaho within the next six months. However, US citizenship is not required by the state. The state required a minimum age of 18 for the eligibility of the candidate. Documentation of intent is required.

Idaho’s Uniform CPA Examination

You are entitled to take the Uniform CPA exam once you have completed the education requirements for a bachelor’s degree, which include 30 semester hours of business courses (20 in accounting).

As part of the CPA exam application process, first-time Idaho CPA candidates must fill out and complete the Initial Application for Uniform CPA Examination which includes a 2″x 2″ picture. Along with the application form, the application fee and official transcripts must be sent to the Idaho State Board of Accountancy:

• Idaho State Board of Accountancy
  Attn: Sandy Bly
  P.O. Box 83720
  Boise, ID 83720-0002

As for the Idaho re-examination candidates:

• Submit the Re-Examination Application, along with a $50 fee, to the ISBA address
• Your application will be approved once it has been reviewed.

And for the transfer candidates:

• All transfer candidates (those who took the exam in a jurisdiction other than Idaho) must fill out the CPA Exam Application Packet. These candidates will be needed to have official transcripts sent from their college or university. In addition, the Idaho Interstate Exchange form must be sent to the other jurisdiction.
• The Idaho State Board of Accountancy may accept grades in lieu of examination for subjects passed if the state has standards and requirements that are at least similar to the Idaho State Board of Accountancy’s requirements. For a transfer candidate, the application process takes about 30 days.

If ISBA approves your application, they will transmit an Authorization to Test (ATT) to the National Association of State Boards of Accountancy (NASBA). You will be sent a NASBA payment coupon for the parts you specified on your application. Pay the NASBA fee with the coupon and a credit card, and schedule the examination within three months of the ATT date.

Idaho CPA Exam Components

Candidates will be responsible for paying the NASBA testing fees for each component of the examination they choose. NASBA has 90 days to collect payment from the candidate. The AICPA ethics exam fee, the NASBA fee, the Prometric fee, and the Security cost are all included. Only apply for portions that you plan to take within the next six months.

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. The components of the CPA test are as follows:

• Auditing and Attestation. This exam section covers the basics of financial and attest services, such as audits, reviews, compilations, and preparing agreements.
• Financial Accounting and Reporting. This exam section covers financial accounting topics for all business entities, including the government and nonprofits.
• Regulation. This exam section covers federal taxation, tax services, professional ethics, and business law for individuals and business entities.
• Disciplines
  • Business Analysis and Reporting (BAR): Focused on financial reporting, data analytics, and performance management. This area is suitable for those who are interested in financial analysis and reporting. An extension of FAR core.
  • Information Systems and Controls (ISC): Concentrates on IT governance, data security, and system controls. Ideal for individuals who wish to specialize in IT audits and information security. An extension of AUD core.
  • Tax Compliance and Planning (TCP): Centers on personal financial planning and tax compliance for individuals, businesses, and other entities. Suitable for those with a strong interest in taxation and financial planning. An extension of REG core.

A four-hour exam is given for each section. After final payment, NASBA will bill you for all sections that you indicate on your application and provide an NTS for those sections. The payment from NASBA is due in 90 days. With an open NTS, you will be unable to apply for any parts. Any application for a section with an open NTS that is received will be updated to remove that section.

Idaho CPA Exam Cost Breakdown

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.

Initial Exam Application Fee	$100.00
Re-exam Application Fee	$50.00
Auditing and Attestation (AUD)	$226.15
Financial Accounting and Reporting (FAR)	$226.15
Regulation (REG)	$226.15
Disciplines (ISC, TCP, or BAR)	$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

CPA Exam Schedule

Candidates who successfully apply to the state will be issued a Notice to Schedule (NTS) that is valid for one testing event or six months, whichever comes first. The NTS specifies the section(s) for which the candidate has been approved, as well as the testing deadline. Without a valid NTS, it is impossible to organize an examination appointment.

Wait for the Notice to Schedule (NTS) to arrive via your preferred form of notice. If you choose email, your NTS will be delivered from cbtnts@nasba.org. This email address should be added to your address book. If you have not received your NTS within 15 working days of completing your payment invoice, please contact NASBA at 1-866-MY-NASBA (866-696-2722).

After receiving your NTS, candidates should contact Prometric to schedule their exam appointment and pay the Prometric costs at www.prometric.com/CPA/default.htm. You must arrange the exam within 6 months of the NTS expiration date. Prometric handles all testing appointment scheduling, rescheduling, and cancellation.

If you are approved as a candidate from Idaho, you may take the exam in any state and at any Prometric testing location that offers the exam. The Idaho testing centers are listed below.

•  Idaho State University – Meridian               
    1311 East Central Dr Rm 685                        
  Meridian ID  83642                                         
  Phone 208-373-1815                                        
• Idaho State University – Pocatello 
  1001 South 8th Avenue 
  Pocatello ID  83209
  Phone 208-282-4506

Releasing of CPA Exam Scores

Candidates must pass all four CPA Exam test sections within a rolling eighteen (18) month period that commences on the date the first test section(s) is/are passed. Each section has a passing grade of 75. To be eligible for licensing, you must pass all four components of the exam within an 18-month time span. The scores are sent to ISBA by NASBA, and the scores are reviewed, processed, approved, and mailed to you by ISBA.

Candidates who do not pass all four sections of the CPA Exam within the rolling eighteen (18) month period will lose credit for any test section(s) passed outside the eighteen (18) month term and will have to repeat that test section(s).

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 part of the Idaho CPA ethics exam requirements, the AICPA Ethics Exam is one of the needed 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 Experience Requirements

You are only a few steps away from receiving your Idaho CPA license and become a fully Certified Public Accountant in the state of Idaho if you pass all four portions of the Uniform CPA Exam within a rolling 18-month period.

Acquire the necessary Idaho CPA experience requirements. As an Idaho applicant, your experience must meet the following criteria:

• One year of work experience in a 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.
• Work experience must be confirmed by a qualified or licensed CPA who was licensed in Idaho or another state or territory of the United States at the time the experience was earned.
• Experience must be earned by employment in government, industry, university, or public practice.
• The experience must have been gained within the last ten years prior to applying for licensing.
• A supervising CPA or a registered public accountant must attest to the experience.

Idaho CPA Licensure Application & Requirements

Congratulations on completing the three (3) ‘E’s, which are the educational, examination, and experience criteria. You are now on your way to apply for a CPA license in order to become a licensed CPA and practice in the state of Idoha.

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.

Idaho CPE Requirements

CPA licenses in Idaho must be renewed every year. As an Idaho CPA, you are required to meet the continuing professional education (CPE) standards outlined below.

Requirements for Continuing Professional Education (CPE) for First Renewals

• Pay the $120 renewal licensing fee.
• Complete two hours of continuing education in ethics in the year you get your license.
• Completing at least 30 hours of CPE out of a total of 60 hours is required.

Requirements for Continuing Professional Education (CPE) for Subsequent Renewals

• Make a payment of $120 toward the license renewal charge.
• The CPE reporting year runs from January 1st to December 31st, and CPE must be reported to ISBA by January 31st of each year.
• Every two years, you must obtain 80 CPE credits. The minimum and maximum amount of credits you can accomplish in a year is 30 and 50. You may submit more than 50 credits in a year, but you will not be given credit for more than 50 CPE credits.
• Every two years, four CPE credits in ethics courses must be earned.
• If you do not complete the renewal requirements by January 31st of the renewal year, you must pay an extra penalty of $100 in February and $50 for each successive month, up to a maximum of $300 in June. In addition, you must collect 1.5 times the quantity of credits that were due.

Idaho CPA Exam F.A.Q.s

Here are some commonly asked questions regarding Idaho’s CPA exam and CPA licensure requirements.