Idaho CPA requirements

This page serves as a resource for your state's CPA licensure requirements and is current as of December 2019. Always consult with your state or jurisdiction's board of accountancy for the most current information.

Degree requirements
bachelor’s degree or higher from an accredited college or university

Minimum education requirements
150 semester (225 quarter) hours including:

  • 30 semester (45 quarter) hours in business administration subjects 
  • at least 20 semester (30 quarter) hours must be in accounting subjects

Minimum experience requirements
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.

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.

Ethics exam
An applicant for initial licensure must successfully complete a course in professional ethics, that is acceptable to the Board, at any time before a license will be issued.


Renewals
July 1 - June 30; yearly

CPE
No less than 80 hours during the two calendar years immediately preceding the date the reporting form is required.

Four hours must be in ethics

A minimum of 30 hours and maximum of 50 hours  in any calendar year
for new licensees:

  • A new licensee will be required to comply with the CPE requirement 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.

Sources:

Education, experience, renewals, ethics, CPE