To become a CPA in Idaho, you’ll need to meet the following requirements:
- Education: A bachelor’s degree with 24 accounting and 24 business hours to sit for the exam; three licensure pathways effective 1 July 2026 under H0563, including a new bachelor’s degree option with two years of experience
- Exam: Pass all four sections of the Uniform CPA Exam applied for directly through the Idaho State Board of Accountancy, within a 30-month rolling credit window from score release date
- Experience: 1 year for Pathways 1 and 2 (master’s and 150-hour routes) or 2 years for Pathway 3 (bachelor’s only); all experience verified by an active Idaho licensee
- Ethics: Pass the AICPA Professional Ethics exam with a score of 90% or higher; score sent directly to the Board
- International candidates: No residency, no SSN, no citizenship requirement; minimum age 18; NIES only for foreign credential evaluation
- Licensure and CPE: Apply to the Idaho State Board of Accountancy once all requirements are met; licences transition to biennial renewal from 1 May 2026; 80 CPE hours per rolling two-year period
Idaho introduced three CPA licensure pathways effective 1 July 2026.
House Bill 563, sponsored by the Business Committee with support from the Idaho Society of CPAs, passed both chambers of the Idaho Legislature and was signed by Governor Brad Little on 18 March 2026. It takes effect 1 July 2026.
The new Pathway 3 allows candidates with a bachelor’s degree and the required accounting concentration to qualify for an Idaho CPA licence with two years of experience, without completing 150 credit hours.
H0563 also removed Idaho’s residency requirement for both the exam and licensure, making Idaho accessible to candidates from anywhere in the United States or internationally.
The sections below cover education, the exam itself, experience, ethics, international candidates, ongoing CPE, and answers to frequently asked questions in detail.
Idaho CPA requirements: quick summary
| CPA requirement | Idaho |
|---|---|
| Education to sit (from 1 Jul 2026) | Bachelor’s + 24 non-introductory accounting hours + 24 business hours |
| Licensure pathways (from 1 Jul 2026) | Pathway 1: master’s + 1yr; Pathway 2: bachelor’s + 150hrs + 1yr; Pathway 3: bachelor’s + 2yr |
| CPA exam | Pass all 4 sections (AUD, FAR, REG + 1 discipline) |
| Work experience | 1 year (Pathways 1 and 2) or 2 years (Pathway 3) |
| Ethics requirement | AICPA Professional Ethics exam, 90% |
| Credit window | 30 months from score release date |
| CPE | 80 hours per rolling 2-year period, 4 hours ethics |
| Tier system | One-tier |
| Minimum age | 18 |
| Residency | Not required (removed by H0563, effective 1 Jul 2026) |
| SSN | Not required |
Idaho is transitioning to biennial licence renewal from 1 May 2026.
The Division of Occupational and Professional Licenses began moving Board of Accountancy licences from annual to two-year renewal cycles on 1 May 2026.
Implementation is staggered based on odd or even birth year. CPE requirements are unchanged – 80 hours per rolling two-year period remains the standard – but the renewal fee adjusts to reflect the extended cycle. Existing licensees should check the Board’s website to confirm when their renewal cycle transitions.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPA education requirements in Idaho?
H0563 links the exam eligibility threshold directly to the licensure pathways – to sit for the exam, a candidate must satisfy the educational component of at least one of the three pathways.
Requirements to sit for the exam
To be eligible to apply for the CPA Exam as an Idaho candidate, you must provide satisfactory evidence of a baccalaureate degree or equivalent from a Board-approved institution, with completion of at least one of the educational pathways set out in Section 54-207 of the Idaho Accountancy Act. In practice, the minimum threshold is the Pathway 3 (bachelor’s) coursework:
- 24 semester hours in business (other than accounting courses)
- 24 semester hours in non-introductory accounting covering: data analytics, financial accounting, auditing, taxation, and management accounting
These subjects do not need to be covered in separate courses – coverage within multi-topic courses is acceptable provided the subjects are included.
Three licensure pathways (H0563, effective 1 July 2026)
| Idaho licensure | Pathway 1 (master’s) | Pathway 2 (150-hour) | Pathway 3 (new, from 1 Jul 2026) |
|---|---|---|---|
| Degree | Post-baccalaureate degree in a programme with accounting concentration | Bachelor’s + 30 additional semester hours (150 total) in a programme with accounting concentration | Bachelor’s degree in a programme with accounting concentration |
| Accounting coursework | 24 non-introductory undergraduate accounting hours OR 15 graduate-level accounting hours (or combination) covering: data analytics, financial accounting, auditing, taxation, management accounting | 24 non-introductory accounting hours covering: data analytics, financial accounting, auditing, taxation, management accounting | Same as Pathway 2 |
| Business coursework | Not separately required (absorbed into graduate concentration) | 24 business hours (other than accounting) | Same as Pathway 2 |
| Experience | 1 year | 1 year | 2 years |
The accounting coursework subjects do not require separate courses – coverage within combined courses is acceptable. The Board prescribes by rule what constitutes an acceptable accrediting agency for programme accreditation purposes.
Official transcripts must be sent directly from each school’s registrar to the Idaho Board by mail or email to [email protected]. No candidate-forwarded transcripts are accepted.
For a full breakdown of total CPA exam costs including study materials, see our CPA exam cost guide. For help choosing a CPA review course, our guide covers all major providers.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPA exam requirements in Idaho?
Idaho is a direct-Board state using NASBA’s Payment Coupon system. Candidates apply to the Idaho State Board of Accountancy, which approves eligibility and issues an Authorization to Test (ATT) to NASBA. NASBA then invoices the candidate for section fees via a Payment Coupon.
Exam process
- Submit application and Board fee to the Idaho State Board of Accountancy
- Board approves candidate and submits ATT to NASBA – ATT valid for 90 days
- Candidate pays NASBA via Payment Coupon within 90 days
- NASBA issues Notice to Schedule (NTS) within 4 business days of payment – NTS valid 6 months
- Candidate schedules at Prometric – approved Idaho candidates may sit at any Prometric centre in any US state
- Candidate takes exam sections; scores released to candidate
- NASBA processes Score Notices in same format as payment coupon and NTS
The ATT validity of 90 days is notably shorter than most states – candidates should pay NASBA promptly after Board approval to avoid the ATT expiring before the NTS is issued.
| Detail | Idaho |
|---|---|
| Board application fee | $50.00 per section |
| Re-examination Board fee | $25.00 per section |
| NASBA section fee | $268.59 |
| Total, new candidate, 4 sections | $1,274.36 ($50 × 4 + $268.59 × 4) |
| ATT validity | 90 days |
| NTS validity | 6 months |
| Credit window | 30 months from score release date |
| Residency required | No |
| SSN required | No |
| Minimum age | 18 |
For a full breakdown of total CPA exam costs, see our CPA exam cost guide.
What are the CPA experience requirements in Idaho?
| Detail | Pathways 1 and 2 | Pathway 3 (bachelor’s) |
|---|---|---|
| Duration | 1 year | 2 years |
| Employment type | Full or part-time | Full or part-time |
| Settings | Government, industry, academia, or public practice | Same |
| Services | Accounting, attest, compilation, management advisory, financial advisory, tax, or consulting | Same |
| Supervision | Active Idaho licensee | Same |
| Verification | Notarised signature of supervising CPA required | Same |
| Documentation | Beginning and ending employment dates; description of duties and responsibilities | Same |
Experience must be performed under the supervision of and verified by an active Idaho licensee. The experience verification form requires a notarised signature – unnotarised submissions are not accepted. Experience may be gained before or after passing the CPA Exam.
Licence fees
| Fee | Amount |
|---|---|
| Active licence/renewal (annual, transitioning to biennial from 1 May 2026) | $120.00 per year |
| Inactive or retired licence | $25.00 |
| Reciprocity application and licence | $295.00 |
| Transfer of grades and active licence | $220.00 |
| Reinstatement of lapsed licence | $120.00 per year, up to 3 years |
| Re-entry licence | $20.00 |
| Firm registration | $20.00 + $5.00 per licensee (max $200.00) |
| Late licence renewal | $100.00 |
| Interstate exchange of information | $10.00 |
Biennial transition: From 1 May 2026, Idaho licences move to a two-year renewal cycle. The transition is staggered by birth year – odd birth years transition first, even birth years follow. The renewal fee adjusts to reflect the biennial cycle; confirm the current biennial fee with the Idaho Board at renewal time. CPE requirements are unchanged.
Late CPE filing penalties: February $100; March $150; April $200; May $250; June $300.
What are the CPA ethics requirements in Idaho?
| Detail | Idaho |
|---|---|
| Exam required | AICPA Professional Ethics: The AICPA’s Comprehensive Course (For Licensure) |
| Minimum passing score | 90% |
| Submission | Ethics score sent directly to the Idaho Board by the candidate |
| Timing | Must be completed before applying for licensure |
Idaho requires the AICPA Professional Ethics exam as a condition of CPA licensure. The candidate is responsible for arranging for the ethics score to be sent to the Board directly – this is not done automatically by the AICPA.
What are the CPA requirements for international candidates in Idaho?
| Detail | Idaho |
|---|---|
| US citizenship required | No |
| Residency required | No (removed by H0563, effective 1 Jul 2026) |
| SSN required | No |
| Minimum age | 18 |
| Foreign credential evaluation | NIES only |
| International exam administration | Idaho approved candidates may sit at any US Prometric centre |
H0563 removed Idaho’s residency requirement entirely from the Idaho Accountancy Act (Section 54-208(1)(c) was struck). As of 1 July 2026, no residency, citizenship, or SSN is required to sit for the exam or to obtain an Idaho CPA licence. This makes Idaho one of the more internationally accessible CPA exam jurisdictions in the country.
For candidates with education completed outside the United States, Idaho accepts evaluations from NASBA International Evaluation Services (NIES) only. No other evaluation service is accepted. All transcripts and NIES evaluations must be sent directly from the institution or from NIES to the Board by mail or email to [email protected].
Idaho also participates in the International Qualification Examination (IQEX) programme through NASBA’s International Qualifications Appraisal Board (IQAB) mutual recognition agreements. Holders of foreign designations from IQAB partner organisations may be eligible to take the IQEX in place of the full CPA Exam.
Practice privileges for out-of-state CPAs:
- Under H0563’s new Section 54-227, out-of-state CPAs with a valid active licence from any US state can exercise Idaho practice privileges without obtaining an Idaho licence – provided they meet Idaho’s educational and experience requirements under Sections 54-207 and 54-209.
- CPAs who held practice privileges in Idaho as of 31 December 2024 are grandfathered and retain those privileges without needing to meet the new pathway requirements.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPE requirements for CPAs in Idaho?
Idaho uses a rolling two-year CPE model with annual minimum and maximum thresholds.
| CPE requirement | Detail |
|---|---|
| Hours per rolling 2-year period | 80 hours |
| Ethics minimum | 4 hours per 2-year period |
| Annual minimum | 30 hours |
| Annual maximum | 50 hours |
| CPE structure | Rolling: oldest year drops off, newest year added each year |
| CPE filing deadline | 31 January |
| Licence renewal deadline | 1 July (transitioning to biennial from 1 May 2026) |
| Firm registration renewal | 30 September |
| Exemption | Inactive, retired, or lapsed status |
The rolling structure means the 80 hours must always be spread across the two most recent calendar years, with no single year counting more than 50 hours or fewer than 30 hours. This prevents back-loading CPE into the final year of the cycle.
CPE sponsors must be registered on the NASBA National Registry of CPE Sponsors. The Idaho Society of CPAs (ISCPA) is also a recognised source of qualifying CPE.
Non-compliance penalties are tiered by month: late filing in February costs $100; each subsequent month adds $50, reaching $300 by June. Filing on time by 31 January avoids all penalties.
FAQs
Not from 1 July 2026. H0563, signed by Governor Brad Little on 18 March 2026, created Pathway 3 – a bachelor’s degree with the required accounting concentration and two years of experience, without completing 150 credit hours.
The traditional 150-hour Pathway 2 continues alongside the new route. Both Pathways require passing the CPA Exam and the AICPA Professional Ethics exam with a score of 90%.
Under Pathways 1 and 2, most candidates take 4 to 5 years of education, 6 to 18 months to pass all four exam sections within the 30-month credit window, and 1 year of qualifying experience.
Under the new Pathway 3, the education phase is shorter but the experience requirement doubles to 2 years. The overall timeline under Pathway 3 is likely similar to Pathways 1 and 2 for most candidates – the reduced education time is offset by the additional experience year.
Idaho’s removal of the residency requirement means candidates can now sit as Idaho candidates regardless of where they live or work.
Yes – CPAs licensed in other US jurisdictions may apply for an Idaho licence by reciprocity for $295, or by transfer of grades for $220.
Under H0563’s new practice privilege provisions (Section 54-227), out-of-state CPAs with a valid active licence from any US state can also practise in Idaho without obtaining an Idaho licence, provided they meet Idaho’s education and experience requirements.
CPAs who held Idaho practice privileges as of 31 December 2024 are grandfathered regardless of pathway. Use the NASBA Mobility Tool to verify eligibility in other states.
Idaho CPAs serve a fast-growing economy driven by technology, agriculture, financial services, and manufacturing.
Boise has emerged as one of the fastest-growing metro areas in the United States, with a technology sector anchored by Micron Technology and a rapidly expanding financial services cluster. The wider Treasure Valley – stretching from Nampa to Caldwell – adds manufacturing and food processing demand.
Eastern Idaho’s agricultural economy and Sun Valley’s resort industry round out the demand picture. For detailed salary benchmarks by experience level and sector, see our CPA salary guide.
No to both. H0563 removed Idaho’s residency requirement from the Idaho Accountancy Act effective 1 July 2026. No citizenship, residency, or SSN is required for either the exam or licensure. The minimum age is 18.
Foreign-educated candidates must use NIES for credential evaluation – no other service is accepted. Idaho also participates in the IQEX programme for holders of recognised foreign designations.
Yes, in most cases. Idaho is recognised as substantially equivalent under NASBA’s mobility framework, meaning an Idaho CPA in good standing can generally practise in other states without a separate licence, provided Idaho remains their principal place of business.
Candidates who licence under Pathway 3 (bachelor’s degree only) should verify education requirements with target states before providing services there, as many states still require 150 credit hours for reciprocal licensure. Use the NASBA Mobility Tool to check specific states.
For the most current requirements, application forms, and renewal information, visit the Idaho State Board of Accountancy.
Related Guides