Idaho Cpa Exam License Requirements 2022

Idaho CPA Exam License

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Idaho is a one-tier state. So, you must pass the CPA ExamCPA ExamA Certified Public Accountant (CPA) is a US state board-issued license to practice the accounting professionread more and gain relevant experience before submitting your licensure application. The Idaho State Board of Accountancy (ISBA) issues the license to qualified candidates on fulfilling all requirements.

Here are the licensing requirements in brief.

Please note that all applicants must be current or former Idaho residents. Besides, candidates who intend to attain long-term residency immediately can also apply. Note that Idaho does not participate in the International Exam Program.

Now, let’s dive further and take a look at the Idaho CPA Exam and license requirements in detail.

Table of Contents

Idaho CPA Exam Requirements

Exam Eligibility RequirementsExam Education RequirementsApplication RequirementsRequired Fees

Idaho CPA License Requirements

Education RequirementsExam RequirementsExperience RequirementsEthics Requirements

Continuing Professional Education (CPE)

Idaho CPA Exam Information & Resources

Idaho CPA Exam Requirements

The Uniform CPA Examination is a 16-hour, computerized series of tests developed to evaluate your accounting expertise and skills. Passing it is one of the foremost requirements for acquiring a CPA license.

The American Institute of Certified Public Accountants (AICPA) conducts the exam in association with the National Association of State Boards of Accountancy (NASBA).

The applicants in Idaho must pass all four exam sections within the 18 months from the date of taking the first passed section. Or else, they will lose the credit for any section passed outside of the testing period and must re-take it.

Ensure to score at least 75 points on a scale of 0-99 in each section:

Auditing & Attestation (AUD SectionAUD SectionThe Auditing and Attestation (AUD) CPA exam section tests your expertise in performing auditing, attestation, and other service engagements.read more)Regulation (REG SectionREG SectionREG CPA Exam (Regulation) exam section tests a candidate’s competency in applying the concepts of federal taxation, business law, and ethics. It is a four-hour exam with 15 minutes break.
read more)Business Environment & Concepts (BEC SectionBEC SectionThe BEC CPA Exam (Business Environment and Concepts) exam section evaluates your understanding of the general business environment and your duties and responsibilities as a CPA towards it. It assesses your ability to recognize and scrutinize situations related to Financial reporting, Financial statement audit and attestation and Tax preparation
read more)Financial Accounting & Reporting (FAR SectionFAR SectionThe Financial Accounting and Reporting (FAR) CPA Exam section tests a candidate’s competency in understanding and applying financial accounting and reporting standards.read more)

All the sections include five testlets of multiple-choice questions (MCQs) and task-based simulations (TBSs). Only BEC has an additional question type of written communication tasks (WCTs).

#1 – Exam Eligibility Requirements

Here are three standard requirements for Idaho candidates:

At least 18 years of ageGood moral character (sign the Idaho Department of Law Enforcement Criminal History Records Check form and submit with application)Idaho resident (current, former, or planning for long-term residency immediately)

#2 – Education Requirements

Candidates must acquire a bachelor’s degree (or equivalent) from an ISBA-authorized college/university. It must include a minimum of 30 semester/45 quarter hours in business administration subjects (with 20 semester/30 quarter hours in accounting subjects).

#3 – Application Requirements

The first-time and transfer candidates must fill the CPA Exam Application Packet. At the same time, the re-exam candidates are required to fill the Re-exam Application Form. Kindly visit the ISBA website to know the Exam application process.

Ensure officially sealed transcripts are submitted to ISBA from your college or university directly. Also, make sure the Registrar or another official institution representative signs them before submission.

Foreign transcripts must be evaluated by the NASBA International Evaluation Services (NIES). Please note that ISBA complies with the Americans with Disabilities Act. Hence, candidates requiring testing accommodations may submit their request on the Board-provided form.

#4 – Required Fees

First-time applicants

Re-examination candidates

The CPA exam application fees are non-refundable. So, you must pay the testing fees to NASBA for the sections you can take within the next six months.

Idaho CPA License Requirements

The following are the Idaho licensure requirements:

Earn a Bachelor’s Degree with 150 semester hours Pass the Uniform CPA Exam with at least 75 points in each sectionGain one year of work experience (at least 2000 hours)Pass the Ethics exam with at least 90%

You must be at least 18 years old to apply for the license. Also, ensure to obtain Idaho residency and a valid Social Security number. Furthermore, check out the ISBA website for the complete license application process.

#1 – Education Requirements

Applicants in Idaho must earn 150 semester hours (225 quarter hours) of education from an accredited college/university. Please note that the initial 120 credit hours are required to sit for the CPA exam. Hence, the additional 30 credit hours are for successful licensure.

Scenarios to fulfil the education requirements

A graduate degree with a concentration in accountingA graduate degree from a business-accredited program with24 semester hours in accounting (undergraduate level), or15 semester hours (graduate level), orAn equivalent mix

The program must include financial accountingFinancial AccountingFinancial accounting refers to bookkeeping, i.e., identifying, classifying, summarizing and recording all the financial transactions in the Income Statement, Balance Sheet and Cash Flow Statement. It even includes the analysis of these financial statements.read more, auditing, taxation, and management accounting subjects.

24 semester hours in accounting (undergraduate level), or15 semester hours (graduate level), orAn equivalent mix
A bachelor’s degree at an ISBA approved institution or from a business-accredited program with24 semester hours in business excluding accounting courses (undergraduate or graduate level)24 semester hours in accounting

The coursework must include management accounting, taxation, auditing, and financial accounting subjects.

24 semester hours in business excluding accounting courses (undergraduate or graduate level)24 semester hours in accounting

As specified above, candidates with foreign education credentials may avail of NIES services. This will help them complete the formal evaluation process efficiently.

#2 – Exam Requirements

You must pass the Uniform CPA exam within the 18-month testing period. Ensure to score at least 75 points in each section to qualify for CPA licensure. Furthermore, look for the CPA Exam Requirements section for more details.

#3 – Experience Requirements

You must gain one year of full-time or part-time work experience. This includes at least 2000 hours earned within 12 to 36 months. Also, an active CPA should verify your experience.

Ensure to obtain the experience within the ten years immediately before the CPA licensure application. After acquiring the necessary experience, fill and submit your experience form to ISBA.

#4 – Ethics Requirements

Finally, candidates are required to complete the AICPA Ethics Course. They must pass with at least 90% to qualify for CPA licensure. For more details, check the AICPA website.

Continuing Professional Education (CPE)

Idaho candidates must sustain their CPA license with at least 80 CPE and four ethics credit hours in the rolling two-year period. Besides, new licensees must also enroll for at least a two-hour state-specific ethics course in the same year they obtain the CPA license.

Nonmembers – $225.00
AICPA Members – $179.00
AICPA Code of Professional Conduct
Conceptual Framework
Principles of Ethics & Independence
Regulatory Rules
Sign-up for the course
Get online or text-version of the course
Read the study material
Attend the Ethics exam
Timed
MCQs
Online

Idaho State Specific Ethics course covers aspects of the Idaho Accountancy Act and Rules. Please note that the AICPA Ethics course and exam taken for CPA licensure does not count toward the CPE requirementCPE RequirementAs a Certified Public Accountant (CPA), you need to acquire Continuing Professional Education or CPE credits for sustaining your license. This ensures that you are actively involved in improving your know-how of the profession by engaging in learning activities.read more.

Now that you know what it takes to be a CPA in Idaho start gearing up ASAP! Set goals, stay focused, and use suitable study materials. Also, visit only the authorized websites (AICPA, NASBA, and ISBA) to look for any changes in the exam content. Lastly, ensure your license renewal every two years.

Maximum hours per year – 50
Minimum hours per year – 30
2 hours of state-specific CPE course (for new licensees)
$120 (active status)
$110 (inactive/retired status)

Idaho CPA Exam Information and Resources

Idaho Prometric Testing Centers

Idaho State University – Meridian

1311 East Central Dr

Meridian, Idaho 83642

Phone: 208-373-1815

Idaho State University – Pocatello

1001 South 8th Avenue

Pocatello, Idaho 83209

Phone: 208-282-4506

Idaho State Board of Accountancy

11351 W Chinden, Building #6, Boise, ID 83714

Phone: (208) 334-2490

Fax: (208) 334-2615

Email: [email protected]

Web: https://isba.idaho.gov

Idaho Society of CPAs

1649 W Shoreline Drive, Suite 202, Boise, ID 83702

Phone – 208-344-6261

Fax – 208-344-8984

Email – [email protected]