Idaho CPA Exam Requirements
Age Requirement: 18
Citizenship Requirement: No
Residency Requirement: Yes
Social Security Number Requirement: Yes
Idaho CPA Exam Education Requirements
Education Requirement for Licensure: 150 hours (including B.A.)
Participates in International Examination Program: No
Hours in accounting: 24 semester hours or equivalent quarter hours in accounting or 15 semester hours or equivalent quarter hours in accounting at graduate level
Exam sitting requirements: B.A. (120 hours)
Experience requirements: 1 year experience in government, industry, public practice or academia.
Ethics exam: Must pass AICPA Professional Ethics Exam for initial licensure or exam as approved by the Board of Accountancy
Materials to be Submitted
First-time (and transfer) applicants must submit to the Idaho State Board of Accountancy:
(1) Completed and signed initial application with a 2”x2” photograph attached;
(2) $100 fee payable to the Idaho State Board of Accountancy;
(3) Official transcript (or foreign evaluation) sent directly to the Board office from each academic institution at which credit toward the educational requirement was earned.
(4) Criminal History Records Check form (included with this packet). Complete top portion. The Board pays the processing fee.
(5) Transfer candidates must complete an “Authorization for Interstate Exchange of Examination and Licensure Information” form available on our web site at www.isba.idaho.gov or you can receive a form by contacting the Board office.
Idaho CPA Exam Fees
The Idaho State Board of Accountancy will collect the following application fee: Please do not send cash. Your canceled check is your receipt. Your check must be payable to the Idaho State Board of Accountancy. Exam application fees are not refundable.
Original (first time sitting as an Idaho candidate) $100.00
Transfer (candidates who last took the exam for a jurisdiction other than Idaho) $100.00
Re-Exam (candidates who last took the exam as an Idaho candidate) $ 50.00
ADA Requests
If you have a disability, or medical condition, and you wish to request an accommodation for the CPA Examination, you will be required to complete a form requesting the accommodation. You will be notified in writing of the Board's decision. Documentation of a disability and/or previous accommodations must be attached to the exam application. If you wish to discuss this issue further or would like additional information or the necessary form, please contact Sandy Bly, at the Board office by e-mail or phone 208-334-3584.
NASBA sends an invoice to the candidate for testing fees.
Candidates will be responsible to pay the testing fees to NASBA (The candidate has 90 days to pay NASBA.) for each section of the examination they apply for. This includes the AICPA fee, NASBA fee, Prometric fee and the Security fee as follows:
| Exam Section Name and Length | Formerly | AICPA Fee (per section) |
NASBA Fee (per section) |
Prometric Fee$19.52 per hour | Security Fee | Total Invoiced |
| Auditing & Attestation 4 hours |
AUDIT | $90.00* | $18.00 | $78.08 | $5.95 | $192.03 |
| Business Environment & Concepts 3 hours |
LPR | $90.00* | $18.00 | $58.56 | $5.95 | $172.51 |
| Financial Accounting & Reporting 4 hours |
FARE | $90.00* | $18.00 | $78.08 | $5.95 | $192.03 |
| Regulation 3 hours |
ARE | $90.00* | $18.00 | $58.56 | $5.95 | $172.51 |
Idaho Society of Certified Public Accountants
Gwynne Lethcoe
Phone Number: 208-344-6261
In State Toll Free: 800-388-3635
Fax Number: 208-344-8984
Address: 1649 W Shoreline Drive, Suite 202, Boise, ID 83702
PO Box 2896, Boise, ID 83701
Email: glethcoe@idcpa.org
Idaho State Board of Accountancy
Phone Number: 208-334-2490
Fax Number: 208-334-2615
Address: 3101 W Main Street Suite 210, Boise ID 83702-2099
P.O. Box 83720, Boise, ID, 83720-0002
Email: isba@isba.idaho.gov
