Idaho CPA Exam & License Requirements

Updated: May 23, 2023 You’re our #1 priority.
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Idaho requires 150 credit hours to earn a CPA license, however you may sit for the CPA exam before this. The work experience requirements are pretty standard and require 1 year of public or non-public accounting verified by an active US CPA.

To be eligible to sit for the CPA exam students must first fulfill these qualifications and requirements:

  1. Minimum age: 18
  2. U.S. Residency NOT Required
  3. State Residency NOT required

Education Requirements

  1. Bachelor degree or higher
  2. Accounting courses: 20 semester units
  3. Business courses: 10 semester units

ID CPA License Requirements


  • 150 credit hours
  • Accounting courses: 24 hours
  • Business courses: 24 hours

*Note: There are 3 separate options to choose from depending on your degree. Please see Idaho education requirements for more details.

Work Experience

  • 1 year (2,000 hours) of working experience
  • Part-time work qualifies but has to be completed within a 1-3 year period
  • Experience must be verified by an actively licensed US CPA

Ethics Exam

Idaho CPA Exam Fees

The cost to take all four sections of the CPA exam in Idaho is $743 plus the initial $100 application fee.  The re-examination registration fee is $50.

**Important Note: You should not apply and pay for exam sections that will not be taken within six months because your Notice to Schedule (NTS) in Idaho expires 6 months after issuance.

Additional CPA Requirements

  1. Pass all 4 sections of the CPA exam with a score of 75% or higher
  2. Complete verified accounting work experience
  3. Pass AICPA Ethics Exam
  4. Fill out and submit all required CPA license application paperwork
  5. Pay the CPA license application fee

ID Exam Information and Resources

Idaho CPA Exam CandidatesIdaho CPA License FAQ

For more details, please contact:

Idaho State Board of Accountancy

1109 Main, Suite 470
Boise, ID 83702
Email: [email protected]
Fax: 208-334-2615

What’s Next?

Now that you have started the CPA exam application process, your next step is to find the right CPA review course that best fits your budget, learning style and schedule.

It can take several weeks for your application to be processed so don’t waste that valuable time waiting to hear back from your state board.  If you start studying now you will get a nice jump start on the material and will be better prepared to pass your first CPA exam!