By an Accountingedu contributing writer
Updated July 2014
The Idaho State Board of Accountancy establishes the standards that Idaho CPAs must follow in order to meet the educational and experiential requirements to become licensed as a CPA, as well as to maintain licensure over the course of a career. In addition to this licensing and regulatory body, there are professional advocacy associations designed to support CPAs in all their professional endeavors.
The Idaho Society of CPAs is the leading voluntary membership organization of Certified Public Accountants in the state of Idaho. First established in 1918 with just eight members, today the ISCPA’s members include more than 1400 CPAs working in government, private practice, public accounting, industry and academia.
a. Request information from schools in Idaho offering programs in accounting.
b. Verify that you are eligible as an Idaho candidate. The Idaho State Board of Accountancy requires that You satisfy this requirement if you are be at least 18 years of age and a current or past resident of Idaho, or intend to immediately become a resident of Idaho.
c. If you are currently enrolled in an accounting program or already have your degree, confirm that your institution or program is accredited in one of the following ways:
d. Verify whether you qualify as a first time Idaho applicant. You satisfy this requirement if you:
If you are applying as an Idaho candidate but have completed studies outside the U.S. you must have your foreign academic credentials evaluated by a member of the National Association of Credential Evaluation Services. The evaluation must show a course by course breakdown of business, accounting and general education courses. This evaluation should be sent to:
Idaho State Board of Accountancy
Attn: Sandy Bly
PO Box 83720
Boise ID 83720-0002
e. Choose the right classes:
Please note that for this requirement, if you have quarter hours or a combination of quarter and semester hours, you can convert the quarter hours into semester hours by multiplying them by 2/3. For example, 225 quarter hours would convert to 225 x 2/3 = 150 equivalent semester hours.
After completing the educational requirements for a bachelor’s degree including 30 semester hours of business courses (20 in accounting), you’re eligible to take the Uniform CPA examination.
a. Verify that you are of the good moral character. Complete the Non-Criminal Justice Criminal History Records Check Request form.
b. Verify that you are a first-time Idaho exam applicant. If so, fill out the Initial Application for Uniform CPA Examination. Include a 2”x 2” photograph with the completed application packet.
c. Send application, $100 application fee and official transcripts to ISBA at:
Idaho State Board of Accountancy
Attn: Sandy Bly
P.O. Box 83720
Boise, ID 83720-0002
Make check or money order payable to Idaho State Board of Accountancy.
d. Verify whether you’re an Idaho re-examination candidate. This is the case if at your most recent sitting; you took the Uniform CPA exam as an Idaho candidate.
As a re-exam candidate, you can submit the Re-Examination Application along with a $50 fee to the ISBA address given above.
Note: For ADA modification consideration, you must obtain a Request for ADA Modification Form. Your requested accommodation(s) will be considered and you will be notified in writing of the Board's decision.
e. Wait for the approval of your application. When your application is approved by ISBA, they will send an Authorization to Test (ATT) to the National Association of State Boards of Accountancy (NASBA). You’ll receive a NASBA payment coupon for the sections you indicated on your initial application. Use the coupon and a credit card to pay the NASBA fee and schedule the examination within 3 months of ATT date.
f. Wait to receive the Notice to Schedule (NTS) by your chosen method of notification. If you chose email, your NTS will be sent from email@example.com. It is a good idea to include this email address in your address book. If you have not received your NTS within 15 business days of submitting the payment invoice, you should contact NASBA at 1-866-MY-NASBA (866-696-2722).
g. Schedule the exam when you have received your NTS, and pay Prometric fees at www.prometric.com/CPA/default.htm. You need to schedule the exam before the NTS expires in 6 months.
h. Arrive at the testing facility prepared for the chosen CPA exam section(s).
i. Wait for the results. The passing score for each section is 75. You must pass all four sections of the exam in a rolling 18 month period to be eligible for licensure. NASBA sends the scores to ISBA and ISBA will review, process, approve and mail the scores to you.
For detailed information on what to expect from the Uniform CPA Exam, click here.
After passing all four sections of the Uniform CPA Examination in a rolling 18 month period, you are only a few steps away from obtaining your Idaho CPA license.
a. Obtain the required experience. As an Idaho candidate, your experience must satisfy the following criteria:
The supervising CPA will verify that the candidate rendered the services and demonstrated satisfactory knowledge of the current standards maintained within the CPA profession. The verifying CPA should keep the supporting documentation of your experience for a minimum of 30 days after you obtain your license.
b. Fill out the Verification of Employment and Experience form. The completed form should be sent to:
Idaho State Board of Accountancy (ISBA)
PO Box 83720
Boise ID 83720-000
c. Finally, complete the American Institute of CPAs (AICPA) ethics course. You must attach notification from the AICPA that you have successfully passed the Professional Ethics course. You must also notify the AICPA to submit your score to ISBA.
Now you’re ready to apply for your Idaho state CPA license. This is a checklist of things you should have done up to this point:
b. Fill out the Application for License. Submit the application and the $120 non-refundable fee to the ISBA address on the application. If you have not submitted the Verification of Employment and Experience form, you can submit it with this application as well.
c. Wait to hear from the Idaho State Board of Accountancy. ISBA will notify you of any missing documents in your application, if applicable. If the application is complete, ISBA will issue the license to you. ISBA issues licenses on a continual basis throughout the year.
Applying for Licensure by Reciprocity
If you’re a reciprocity candidate and meet the following criteria, you can use the Experience and Employment Summary For Reciprocity Applicants form to apply for Idaho licensure:
If you do not meet these experience criteria and want to apply for Idaho licensure, you’re considered a transfer of grades candidate.
Transfer of Grade Candidates
If you have taken and passed the CPA exam section(s) from another state, you can transfer the exam section credit to Idaho using the CPA License By Reciprocity or Transfer of Grades Application. In this case, you would need to have the transcripts submitted directly to ISBA. If you are applying for licensure based on transfer of grades, you need to pay a $175 application fee in addition to initial license fee.
As an international candidate, you need to take the following steps to obtain your Idaho CPA license:
Idaho CPA licenses renew annually. As an Idaho CPA, you need to comply with the continuing professional education (CPE) requirements as given here.
CPE Requirements for first renewals
CPE Requirements for subsequent renewals
The interactive CPE reporting page can be accessed here. For questions not answered on the interactive CPE reporting page, you can call the Idaho State Board of Accountancy at 208-334-2490.
Now that you're a CPA in Idaho
Congratulations! You are now a licensed Idaho CPA!!
As a professional, you may get a chance to benefit from joining the organizations that promote the public accounting profession as well as provide professional development, networking and continuing professional education (CPE) opportunities. The American Institute of CPAs (AICPA) is one of the biggest national organizations providing these kinds of opportunities.
At the state level, the Idaho Institute of CPAs provides CPE opportunities, promotes professional standards and creates public awareness about the profession.