Exam Tips

How to Become a Licensed CPA in Idaho

Idaho is one of the few states that requires you to be a resident or become a resident soon after you take the exam. ID is a 150 credit hour state for purposes of the CPA licensure, but you are not required to get all the hours in order to take the exam. All you need is a bachelor’s degree including the required course selection and amounts.

Let’s take a look at what you need to do to take the exam and get licensed.

Idaho CPA Exam Requirements

In order to be eligible to sit for the exam in Idaho, candidates must meet the following personal qualifications and educational requirements.

  • Must be at least 18 years old
  • Not required to be a US citizen
  • Must be an ID resident
  • Valid Social Security Number required
  • ID does not participate in the International Examination Program

Educational Requirements to Sit

In order to be eligible to sit for the ID CPA exam, you must meet the minimum requirement options. You must graduate with a bachelor’s degree or higher including the following courses.

 

Bachelor’s Degree in Accounting (120 credit hours) including:

  • 20 credit hours in Accounting classes including financial accounting, auditing, and taxation.
  • 10 credit hours in Business Administrative courses like Management, Marketing, and Law.

Exam Fees

The total cost to take the CPA exam in Idaho is $829.08 including an initial one-time $100 application fee. The cost for each section is listed below.

 

AUD – Audit $192.03
FAR – Financial Accounting and Reporting $192.03
BEC – Business Environment and Concepts $172.51
REG – Regulation $172.51

 

The fees are typically based on the duration of the exam. That’s why the FAR and AUD exams cost the most.

IMPORTANT – Don’t go all out and register for all the sections at once. Your NIT or notice to sit is only valid for six months. After that, it will expire and you will have to re-register. Re-registration application fees are $75 for one section and vary depending on how many your sign up for at once, so only sign up for the exams that you are ready to sit for in the next 6 months.

Registration Fees

Here is the breakdown for the registration fees you will have to pay. As you can see, registering more exams at once will save you some money.

  • 1 section $75.00
  • 2 sections $90.00
  • 3 sections $105.00
  • 4 sections $120.00

CPA License Requirements

Taking the exam is only the first step in becoming a CPA in the state of Idaho. After you sit for the big test, there are a few administrative things you must do before you can truly call yourself a Certified Public Accountant. Here is the basic process.

Pass the Exam

You’ll have to pass all four sections of the exam with a score of at least 75 in an 18-month period.

Paperwork

Submit all the required paperwork to the state board usually includes transcripts, license application, and proof of work experience.

Fees

Pay the applicable license fees with your application.

Ethics Exam

Take and pass the AICPA Professional Ethics exam (found on the AICPA website)

Additional Education

150 credit hours must be completed including:

  • 24 credit hours of upper level Accounting courses
  • 24 credit hours of General Business courses

Work Experience Requirements

Idaho has a pretty standard work experience requirement. Before you will be issued a license, you will have to complete the following:

1-year of general accounting experience in Public Accounting, Governmental Accounting, Private Industry, or Academia under the supervision of a current CPA

 

Part time positions can add up to the full 2,000 hour requirement as long as it reaches the limit within three years. Once your have reached 2,000 hours of work, your supervising CPA can document your experience on your application and submit it to the state board.

More Exam Resources and Information

The entire process of applying, taking the exam, and sending your paperwork can be quite an involved, especially if you attended more than one college. Since you have to show proof of your education, you’ll have to send in transcripts from every college you’ve attended. This can be a pain.

This entire process can be kind of confusing, especially because you rarely get feedback from the state board. I think it’s important to contact the state board directly to see what they already have on file and more importantly what they need to complete your application. For example, sometimes your test scores aren’t received by the state even if you requested a copy be sent to them in your exam application process. They will rarely contact you and say something is missing. It’s a good idea to contact them directly to confirm they have everything they need.

Here is the contact info for the state board.

Idaho State Board of Accountancy

Idaho CPA Application Forms

    • 3101 W Main Street Suite 210
    • Boise, ID 83720-0002

 

  • Phone: 208-334-2490
  • Fax: 208-334-2615