Idaho CPA requirements
Are you ready to earn your CPA license in Idaho? Your first step should always be to check the Idaho CPA requirements. The Idaho Board of Accountancy will ultimately license you. This page serves as a resource for Idaho's CPA licensure requirements and CPE requirements. Always consult with Idahos board of accountancy for the most current information.
Idaho CPA Exam requirements
Getting a CPA in each state mandates different requirements for taking the CPA Exam. In order to be eligible for the CPA Exam, Idaho mandates that candidates meet the following education requirements.
Minimum education requirements in Idaho
All CPA candidates in Idaho must have a bachelor's degree or higher from a regionally accredited college or university. Taking the CPA Exam in Idaho requires 120 semester hours in various course subjects including:
- 30 semester (45 quarter) hours in business administration subjects
- At least 20 semester (30 quarter) hours must be in accounting subjects
CPA license requirements in Idaho
- Candidates must be 18 years of age or older.
- Each candidate must sign the Idaho Department of Law Enforcement Criminal History Records Check form to prove good moral character.
- All applicants must currently be a resident, have been a resident, or intend to immediately become a resident of the state of Idaho with the intentions of remaining.
- Applicants must complete a course in professional ethics that is acceptable to the Idaho Board of Accountancy, at any time before a license will be issued.
In addition to the ethics requirement, Idaho requires a set amount of work experience to earn licensure. The experience must include the following:
- An applicant must provide evidence of one year of experience to receive a license.
- Experience must be verified by a certified public accountant or licensed public accountant holding an active license during the relevant time period.
- Experience must consist of providing any type of services or advice using accounting, attest, compilation, management advisory, financial advisory, tax, or consulting skills. Acceptable experience includes employment in industry, government, academia, or public practice. The board looks at such factors as the nature, complexity, and diversity of the work completed.
- One year of experience consists of full or part time employment that extends over a period of no less than 12 months and no more than 36 months and includes no fewer than 2,000 hours of performance of services.
Idaho CPA license renewals
CPA licenses in Idaho are renewed annually, expiring on June 30 of each year.
Idaho CPE requirements for CPAs
In order to maintain CPA licensure in Idaho, all CPAs must meet the following requirements:
- A new licensee will be required to comply with the CPE requirements beginning January 1 of the calendar year following the year in which the license was granted.
- The new licensee must file the annual CPE reporting form, indicating that the licensee has completed the two-hour course on state-specific ethics for Idaho, and is otherwise exempt from obtaining CPE hours during the first year of licensure.
- Completing 80 hours of CPE curing the two calendar years immediately preceding the date the reporting form is required. 4 of the 80 hours must be in ethics.