Idaho CPA Requirements

CPA Exam Requirements in Idaho

Idaho CPA Exam Education Requirements

The Certified Public Accountant (CPA) certification is one of the most prestigious professional certifications available. It indicates that the accountant has satisfied a demanding set of educational, professional, and ethical standards. In addition, candidates must pass the rigorous uniform CPA examination in order to earn the distinction of this credential. Before candidates can sit for the exam, they must satisfy their Idaho CPA requirements and qualifications. Each state has its own set of eligibility requirements for CPA licensure, which should not be confused with CPA exam requirements. Below, we will be discussing the requirements for the state of Idaho.

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 from a state or regionally accredited college with a concentration in accounting from a program that is accredited in accounting by an accrediting agency approved by the Board or
• Earned a graduate degree from a program that is accredited in business by an accrediting agency approved by the Board.
  • Completion of at least 24 semester hours in accounting at the undergraduate or
  • 15 semester hours at the graduate level, or
  • an equivalent combination thereof, including coverage of, but not necessarily separate courses in, financial accounting subjects, auditing, taxation, and management accounting; OR
• 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 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 separate courses in, the subjects of financial accounting, auditing, taxation, and management accounting.

Minimum Age Required in Idaho

Minimum age is not required to get an Idaho CPA license. Applicant must be a citizen of the United States or legally present in the United States.

Professional Ethics

Candidates who have successfully passed the examination will be required to complete the American Institute of Certified Public Accountants’s continuing professional educational course “Professional Ethics: The AICPA’s Comprehensive Course On-Demand (For Licensure).”

Fees

These are the exam application fees you may incur:

• $120  Annual License Renewal (active status)
• $100  Annual License Renewal (inactive or retired status)
• $20    Wall Certificate (optional)
• $175  Application Fee for Reciprocity or Transfer of Grades

Work Experience

One year is required, either full-time or part-time, extending over a period of no less than 12 months and no more than 36 months and including no fewer than 2,000 hours. Experience must be obtained within the 10 years immediately preceding the license application. A CPA must verify your experience.

Ethics course accepted: AICPA Ethics

A Firm License Process

Each firm and office thereof established or maintained for the practice of public accountancy in this State shall register with the Idaho State Board within 30 days after it is opened and annually thereafter on a form prescribed by the Board.

Each office shall be under the direct supervision of a resident manager who must be registered with this Board and the holder of a valid annual permit.

Idaho CPA Firm Registration

Additional Information

While we do our best to keep all of this information up to date, you are welcome to visit and/or contact the Idaho State Board of Accountancy with any other questions you might have.

Idaho State Board of Public Accountancy
Address: PO Box 83720 Boise ID 83720-0002
Phone: (208) 334-2490 Fax: (208) 334-2615
Email: isba@isba.idaho.gov
Web: www.isba.idaho.gov
CPA Certification form: Idaho CPA Certification Form
Annual Registration form: Idaho Annual Registration Form