state eligibility guide
Idaho CPA exam requirements
Idaho requires A completed Idaho degree-and-accounting-concentration pathway; total credits vary by pathway for CPA exam eligibility. Idaho State Board of Accountancy makes the final eligibility decision.
Published by Kesler CPA Review, a commercial CPA exam preparation company. This page is educational, not legal advice. The Board or application authority makes the final eligibility decision.
- Minimum education to sit
- A completed Idaho degree-and-accounting-concentration pathway; total credits vary by pathway
- Degree rule
- bachelor's or postbaccalaureate degree under one of Idaho's three pathways required to sit
- Passed-section credit window
- 30-month passed-section credit window
Education requirements to sit
- Degree: bachelor's or postbaccalaureate degree under one of Idaho's three pathways required to sit
- Minimum education to sit: A completed Idaho degree-and-accounting-concentration pathway; total credits vary by pathway
- Accounting coursework: 24 semester hours
- Business coursework: 24 semester hours
- Degree field: A qualifying accounting concentration is required.
- Accreditation: The degree and accounting concentration must satisfy Idaho Code and Board recognition standards.
Qualifying education pathways
- Post-baccalaureate route: Post-baccalaureate degree with an accounting concentration, including 24 non-introductory undergraduate accounting hours or 15 graduate accounting hours, or a combination.
- Bachelor's plus 30 hours: Bachelor's degree plus 30 additional semester hours in a program with an accounting concentration, including 24 business and 24 non-introductory accounting hours.
- Bachelor's-degree route: Bachelor's degree in a program with an accounting concentration, including 24 business and 24 non-introductory accounting hours.
Required accounting subjects
- Data analytics or accounting information systems
- Financial accounting and reporting
- Auditing
- Taxation
- Managerial or cost accounting
Other required coursework
- Postbaccalaureate route: accounting concentration with at least 24 non-introductory undergraduate accounting hours, 15 graduate accounting hours, or an approved combination.
- Bachelor's plus 30-hour route: accounting concentration including at least 24 non-accounting business hours and 24 non-introductory accounting hours.
- Bachelor's route: accounting concentration including at least 24 non-accounting business hours and 24 non-introductory accounting hours.
Effective July 1, 2026, Idaho uses three degree-and-accounting-concentration pathways. There is no single total-hour or course-hour value that applies to all three.
Personal eligibility rules
- Minimum age: 18
- Citizenship: U.S. citizenship is not listed as an absolute requirement; review any lawful-presence rule
- U.S. residency: No U.S. residency requirement is listed
- Jurisdiction residency: No jurisdiction-residency requirement is listed
- Social Security number: An SSN is normally required, but a published exception process is available
- Character review before sitting: A character requirement applies before sitting
- Answer the Board's character and disciplinary-history questions.
Idaho removed its residency requirement effective July 1, 2026.
How to apply
Apply through Idaho State Board of Accountancy online through Idaho DOPL.
Documents commonly required for this application
- Idaho exam application
- Official transcripts showing completion of the selected education pathway
- Per-section Board fee
AICPA, NASBA, and test-delivery fees are paid separately to NASBA after Idaho transmits the Authorization to Test.
Published exam fees
- Initial Board approval: $50.00 per section Charged for each exam section selected.
- CPA exam section fee: $268.59 per section Charged for each exam section selected.
- Re-examination Board approval: $25.00 per section Use this instead of the $50 initial Board approval fee when reapplying for a section.
Before you pay: These figures were verified on 2026-08-09, but fee schedules can change. Confirm the current official fee schedule.
Can you apply or sit before graduation?
- Apply before the degree is awarded: No; the education requirement must be completed first
- Sit before the degree is awarded: No; the education requirement must be completed first
The selected degree and accounting-concentration pathway must be completed before the exam application is approved.
Foreign education
- Foreign education accepted: Yes, with the jurisdiction's conditions
- Credential evaluation: A credential evaluation is required
- NIES: NASBA International Evaluation Services is required
- Certified translation: A certified translation is required when applicable
Published evaluation services
- NASBA International Evaluation Services (NIES)
Request a course-by-course NIES evaluation for education completed outside the United States.
NTS and passed-section credit
- NTS issuer: NASBA
- NTS validity: 6 months
- Passed-section credit: 30-month passed-section credit window
- Continuous testing: Available subject to current AICPA scheduling windows
- The 30-month period begins on the actual date the candidate is notified of the first passing score.
- The Board may extend credit for circumstances beyond the candidate's control or other good cause.
- Idaho does not participate in international administration of the CPA Exam.
- Discipline sections follow AICPA testing windows.
The Authorization to Test expires after 90 days if fees are not paid; the issued NTS is valid for six months.
Sitting for the exam is not the same as licensure
These examination rules answer whether you can apply and sit. A CPA license can require additional education, experience, ethics, and administrative steps.
- Experience: Experience is required
- Ethics exam: Required
- Alternative pathway: enacted and effective
The one-year experience requirement applies to the postbaccalaureate and bachelor's-plus-30 routes; the bachelor's route requires two years.
Special rules and recent changes
- Idaho candidates cannot use Idaho eligibility to register for international CPA Exam administration.
- alternative pathway: Three degree-and-accounting-concentration pathways now govern exam eligibility and licensure, paired with one or two years of experience for licensure. Effective date: 2026-07-01. Read the official change source.
Official sources used
- CPA Exam — Idaho Division of Occupational and Professional Licenses (accessed 2026-08-09)
- Idaho Board of Accountancy — Idaho Division of Occupational and Professional Licenses (accessed 2026-08-09)
- New Licensure Pathways Effective July 1, 2026 — Idaho Division of Occupational and Professional Licenses (accessed 2026-08-07)
- House Bill 563 — Idaho Legislature (accessed 2026-08-07)
- Idaho Accountancy Rules IDAPA 24.30.01 — Idaho Office of the Administrative Rules Coordinator (accessed 2026-08-07)
- Idaho CPA Exam Guide — Idaho Division of Occupational and Professional Licenses (accessed 2026-08-07)
- How to apply for a license without an SSN — Idaho Division of Occupational and Professional Licenses (accessed 2026-08-09)
- Implementing Candidate Fee Changes — National Association of State Boards of Accountancy (accessed 2026-08-09)
Before you apply: Confirm the current application, fees, NTS terms, and testing availability with the Board. This guide only includes details we could verify from published sources, and the licensing section is a starting point—not a complete licensing checklist.
Your application plan
Turn this page into a checklist
Check off each research step as you complete it. This is a planning aid; finishing the checklist does not mean the Board has approved your eligibility.