Idaho CPA Exam Requirements


Education Requirements

150 Semester Hours Required to Sit for the Exam? No
Minimum Degree Required: Baccalaureate

Additional Educational Requirements

  • 30 semester hours in business administration subjects, of which 20 semester hours in the study of accounting subjects


Need 150 hours to be granted certificate, but do not need 150 hours to sit.

Must be a resident, have been a resident, or intend to immediately become a resident of Idaho.

Residency Requirements

U.S. Citizenship Required: No
Applicant must be a resident, employee, OR have office in the state? Yes

Age Requirements

Age Minimum: 18

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Idaho CPA Exam Requirements exam fees

Initial Application Fee: $100
Audit: $193.45
Financial: $193.45
Regulation: $193.45
Business: $193.45
Total: $873.80

Special Fees: $50 re-examination application fee regardless of the number of parts requested.

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Idaho CPA Exam Requirements state board contacts

Idaho State Board of Accountancy
3101 W Main Street Suite 210
Boise, ID 83720-0002

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

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Idaho CPA Exam Requirements Application Process

  • Review exam requirements

    To sit for the CPA exam as a first-time four-part candidate in Idaho, follow these steps: Before applying for the exam, evaluate your current credentials. You must be 18 years of age, a resident* of the state and you will need:

    1. A Bachelor's degree from a regionally or nationally accredited college or university with 30 hours of business administration of which 20 hours are in Accounting subjects.

    *You may also be a former resident or an intended future resident with the intention of remaining in the state.

  • Submit your exam application, enroll in Becker
    If you meet the educational requirements, submit your application to the Idaho State Board of Public Accountancy using the link provided in the Becker website. The application fee will be $100 and the process may take as long as four weeks. Your name on the application should exactly match your name on your primary form of identification, which is usually your driver's license. At this time you should also begin planning your study approach by making inquiries into CPA reviews available in your area. The Becker CPA Review offers classes live or online to accommodate the needs of all candidates.
  • Request and forward your transcripts
    Contact any educational institutions attended and request that transcripts be forwarded to the Idaho State Board of Accountancy for their evaluation. If you do not expect any problems in processing your application it is best to make plans to start your review at this time. The Becker CPA Review will significantly increase your chances of passing the exam.
  • Pay your exam fees
    You will receive a payment coupon for exam fees of $773.80 for all four parts, which must be paid within ninety days. Once fees are paid, you will receive a Notice to Schedule (NTS) which is good for six months; however, since every third is non-testing, the NTS covers four testing months.
  • Schedule your exam
    Your NTS allows you to start scheduling your exams. You can sit for the exam parts in any sequence so you can plan your reviews to coincide with your exam scheduling. The most efficient approach is to sit for two parts in each exam window; however, exam fees paid for parts not taken are not refundable. Exam times are scheduled with Prometric and can be set up online at You can take the exam at a site in Garden City or any other Prometric location that is convenient to you.