Idaho CPA Exam Requirements

Education Requirements Other Requirements
Hours Required for Exam: Baccalaureate degree with at least 30 semester (45 quarter) hours in business administration studies, of which at least 20 or more hours (30 quarter hours) must be specifically related to the study of accounting.
Three hours must be completed in business law.
Residency Requirements: Prospective CPA exam candidates do not have to be residents prior to sitting for the CPA exam, but they do have to anticipate becoming a resident straightaway. Previous Idaho residency also qualifies applicants.
Hours Required for Licensure: 150 semester hours or 225 quarter hours with a focus on accounting, auditing and business. Minimum Age: 18

Degree Required: Bachelor's Application Fee: $100 plus exam fees.
Additional Requirements: Degree must be from a regionally or nationally accredited college or university. Additional Notes: Applicants must complete a non-criminal justice history records check form and complete a CPA exam packet form which must include a 2” x 2” photo. The educational establishment attended must be accredited by the
Northwest Association of Schools and Colleges (NASC) or other regional accrediting organization with corresponding criterions.  Programs studied should be accredited by the American Assembly of Collegiate Schools of Business
(AACSB) or other certifying agency.

Submitting an Application

The application, the application fee (with the check or money order payable to the Idaho State Board of Accountancy) and official transcripts must be sent to the Idaho State Board of Accountancy, attention Sandy Bly, P.O. Box 83720-0002. The name on the
application must match the name on the primary form of ID (usually a driver’s license).

Test Clearance and Scheduling

After the State Board reviews all of the essential information, the Board will issue an Authorization to Test (ATT) from the National Association of State Boards of Accountancy (NASBA), and then prospective CPAs will receive an invoice for exam fees,
which must be paid within 90 days. After the fees are received, a Notice to Schedule (NTS) is granted, which is good for six months.  However, since every third month is a non-testing month, the notice is valid for four testing months. With
an NTS in hand, applicants can schedule their exam time at a Prometric testing center. The four sections of the CPA Exam include the following:

Audit and Attestation

This section includes testing on auditing procedures, commonly accepted auditing standards, and other standards related to attest engagements. The test takes four hours and costs $190.35

Business Environment and Concepts

This portion of the test takes three hours to complete. Applicants can anticipate being tested on knowledge of the general business environment. This includes understanding business concepts, knowing fundamental business reasons for accounting transactions
and applications of accounting knowledge in business dealings. The cost for this portion of the test is $171.25.

Financial Accounting and Reporting

Test-takers in this section must have an understanding of accepted accounting principles for not only businesses, but also for not-for-profit organizations and government institutions.  The Financial Accounting and Reporting section of the test is four
hours long and costs $190.35.


Aspiring CPAs must have knowledge of federal taxation, ethics, business law and accounting’s professional and legal responsibilities in the Regulation section.  This portion of the test is three hours, and the cost is $171.25. Candidates have an 18 month
window to finish all four sections of the exam. The window begins when the first test section is passed. If a section is not passed, it cannot be retaken within the same window. If an applicant does not pass all four sections within the 18
months, any portions of the tests that were passed must be retaken.  Exam fees will not be refunded for test sections not taken.

Please note, testing fees will be increased effective with ATTs dated October 19, 2015 or later.  The Prometric fee will increase from $19.10 to $19.52 per hour.

Before Scheduing your exam(s), prepare with:


Receiving CPA Exam Scores

Upon completing each section of the exam, candidates can obtain their scores online once NASBA has released the information. They can also elect to have exam scores mailed to them.

See When are CPA Exam Scores Released for more CPA Exam Results information.

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