Idaho CPA Quick Facts
- Education: 150 credit hours required (Bachelor’s + 30 additional hours)
- Experience: 2,000 hours under licensed CPA supervision
- Exam: Pass all 4 CPA exam sections with 75+ score
- Ethics: Pass AICPA Professional Ethics course
- Average Salary: $64,840 annually (median)
- License Renewal: 80 CPE hours every 2 years
Idaho’s thriving business environment makes it an excellent state for CPAs to launch their careers. Ranked 5th nationally for business by U.S. News and World Report and boasting the highest business formation rate in the country, Idaho offers unique opportunities for accounting professionals. The state’s Department of Labor projects nearly 12% growth in accounting and auditing jobs through 2028, creating abundant opportunities for newly licensed CPAs.
This comprehensive guide walks you through every step of becoming a licensed CPA in Idaho, from meeting education requirements to maintain your license through continuing education. Whether you’re just starting your accounting journey or transferring your CPA license from another state, you’ll find detailed information on Idaho’s specific requirements and pathways to licensure.
Step 1: Education Requirements for Idaho CPAs
Meeting Idaho’s education requirements is your first step toward CPA licensure. The Idaho State Board of Accountancy has specific criteria for both exam eligibility and final licensure.
Minimum Requirements to Sit for the CPA Exam
To qualify for the Uniform CPA Exam in Idaho, you need:
- Bachelor’s degree (120 semester hours minimum)
- 30 semester hours in business administration subjects
- 20 semester hours in accounting subjects (included in the 30 business hours)
- Age requirement: Must be 18 years or older
- Residency: Current/past Idaho resident or intent to become a resident
Full Education Requirements for CPA Licensure
To obtain your Idaho CPA license, you must complete 150 semester hours (225 quarter hours) of college credit. Idaho offers three pathways to meet this requirement:
Acceptable Accreditation
Idaho recognizes degrees from institutions accredited by:
- Northwest Commission on Colleges and Universities (or equivalent regional accreditor)
- Idaho State Department of Education (for independent Idaho colleges)
- Association to Advance Collegiate Schools of Business (AACSB)
Pro Tip: Many Idaho CPAs choose to complete their 150-hour requirement through online master’s programs in accounting, which offer flexibility while working full-time.
International Education Credentials
If you completed your education outside the U.S., you must have your credentials evaluated by a National Association of Credential Evaluation Services (NACES) member. The evaluation must show a course-by-course breakdown and be sent directly to:
Idaho State Board of Accountancy
Attn: Sandy Bly
PO Box 83720
Boise, ID 83720-0002
Step 2: Taking the Uniform CPA Exam in Idaho
The Uniform CPA Exam consists of four sections that test your knowledge across various accounting disciplines. Idaho follows the national standards for exam administration.
CPA Exam Application Process
- Character Verification: Complete the Non-Criminal Justice Criminal History Records Check Request form
- Submit Application: Complete the Initial Application for Uniform CPA Examination
- Include Required Items:
- 2″ x 2″ photograph
- $100 application fee (check payable to Idaho State Board of Accountancy)
- Official transcripts
- Wait for Approval: ISBA will send the Authorization to Test (ATT) to NASBA
- Pay NASBA Fees: Use the payment coupon sent by NASBA
- Schedule Exam: Book through Prometric within 3 months of ATT date
Exam Requirements and Scoring
- Passing Score: 75 for each section
- Time Limit: Must pass all four sections within 18 months
- Notice to Schedule: Valid for 6 months
Re-examination Candidates
If you’ve previously taken the exam as an Idaho candidate, you can submit a Re-Examination Application with a $50 fee (reduced from the initial $100 fee).
Step 3: Experience Requirements for Idaho CPA License
After passing the CPA exam, you must gain qualifying professional experience under proper supervision.
Idaho Experience Requirements
- Duration: One year (minimum 2,000 hours)
- Timeframe: Complete within 12-36 months
- Recency: Must be within 10 years of license application
- Supervision: Verified by a licensed CPA (Idaho or other U.S. state/territory)
Qualifying Experience Types
Idaho accepts experience in various settings, including:
- Public accounting firms
- Government agencies
- Private industry
- Academia (teaching accounting)
- Management advisory services
- Financial advisory services
- Tax preparation and consulting
Important: Your supervising CPA must keep documentation of your experience for at least 30 days after you obtain your license.
Verification Process
Submit the Verification of Employment and Experience form to:
Idaho State Board of Accountancy
PO Box 83720
Boise, ID 83720-0002
Step 4: Obtaining Your Idaho CPA License
Once you’ve met all education, exam, and experience requirements, you’re ready to apply for your Idaho CPA license.
Final Requirements Checklist
Before applying, ensure you’ve completed:
- ✓ 150 semester hours of education with required accounting/business courses
- ✓ Passed all four CPA exam sections with 75+ scores
- ✓ Completed 2,000 hours of qualifying experience
- ✓ Passed AICPA Professional Ethics course
- ✓ Submitted experience verification from the supervising CPA
License Application Process
- Complete the Application for License
- Submit $120 non-refundable application fee
- Include all supporting documentation
- Wait for the ISBA review and approval
License by Reciprocity
If you hold an active CPA license from another state, Idaho offers reciprocity under certain conditions:
Step 5: Continuing Professional Education (CPE) in Idaho
Idaho CPAs must maintain their competency through ongoing education. Licenses renew annually with specific CPE requirements.
CPE Requirements by Renewal Period
Important CPE Deadlines
- CPE Year: January 1 – December 31
- Reporting Deadline: January 31
- Renewal Fee: $120 annually
Late Renewal Penalties
Missing the January 31 deadline results in:
- February: $100 penalty
- March-June: Additional $50/month (max $300 total)
- Additional requirement: Complete 1.5x missed CPE hours
Access the interactive CPE reporting page or call ISBA at 208-334-2490 for assistance.
Idaho CPA Salary Information
Understanding salary expectations helps you plan your career trajectory as an Idaho CPA. The accounting profession offers competitive compensation with growth potential.
Statewide Salary Data for Idaho CPAs
Idaho City Salary Comparison
Factors Affecting CPA Salaries in Idaho
- Industry: Public accounting firms typically offer higher starting salaries
- Specialization: Tax, audit, and forensic accounting command premium rates
- Location: Urban areas like Boise offer higher salaries but higher living costs
- Experience: Salaries increase significantly with 3-5 years of experience
- Additional certifications: CFE, CIA, or specialized credentials boost earning potential
Career Tip: Idaho’s growing tech sector in Boise creates unique opportunities for CPAs with technology expertise, often commanding 10-20% salary premiums.
May 2024 Bureau of Labor Statistics salary data for Accountants and Auditors reflect state and national data, not school-specific information. Conditions in your area may vary. Data accessed June 2025.
Frequently Asked Questions About Becoming a CPA in Idaho
How long does it take to become a CPA in Idaho?
Typically 5-7 years total: 4 years for a bachelor’s degree, 1-2 years for additional education to reach 150 credit hours, plus 1 year of the required experience. The CPA exam can be completed during or after your education.
Can I start taking the CPA exam before completing 150 credit hours?
Yes! Idaho allows you to sit for the CPA exam with just a bachelor’s degree (120 hours) and the required accounting courses. However, you must complete all 150 hours before applying for your license.
What’s the CPA exam pass rate in Idaho?
Idaho’s CPA exam pass rates typically align with national averages, which range from 45-60% per section. First-time candidates using review courses often see higher pass rates.
Does Idaho have CPA reciprocity with other states?
Yes, Idaho has reciprocity agreements with most states. Requirements vary based on your experience level and how you qualified in your original state. International reciprocity is available through the IQEX exam.
How much does it cost to become a CPA in Idaho?
Total costs typically range from $3,000-$5,000, including application fees ($100), NASBA exam fees (~$1,000), review courses ($1,500-$3,000), license application ($120), and ethics course (~$200).
Can I work while completing CPA experience requirements?
Yes, most candidates work full-time to meet the 2,000-hour experience requirement. The experience must be completed within 36 months, but can be as short as 12 months if working full-time.
What types of accounting programs are available in Idaho?
Idaho offers various accounting degree programs, including traditional on-campus bachelor’s and master’s degrees, online programs, and accelerated 5-year CPA track programs at schools like Boise State University and the University of Idaho.
Do I need to be an Idaho resident to get an Idaho CPA license?
You must be a current or former Idaho resident, or intend to become an Idaho resident immediately upon licensure. Proof of residency may be required during the application process.
How often do I need to renew my Idaho CPA license?
Idaho CPA licenses renew annually. You must complete 80 hours of CPE every two years (minimum 30 hours per year) and pay the $120 annual renewal fee by January 31st.
Can I specialize in a specific area as an Idaho CPA?
Yes, Idaho CPAs often specialize in areas like tax, audit, forensic accounting, or industry-specific niches. Idaho’s diverse economy, including agriculture, technology, and tourism sectors, offers various specialization opportunities.
Professional Resources for Idaho CPAs
Building a successful CPA career in Idaho involves connecting with professional organizations and staying current with industry developments:
- Idaho Society of CPAs (ISCPA): State professional organization offering CPE, networking, and advocacy
- American Institute of CPAs (AICPA): National organization providing resources, standards, and professional development
- Idaho State Board of Accountancy: Regulatory body overseeing CPA licensure and compliance
Start Your Idaho CPA Journey Today
Becoming a CPA in Idaho opens doors to a rewarding career in one of America’s fastest-growing business environments. With strong job growth projections and competitive salaries, now is an excellent time to pursue your CPA license in the Gem State.
Ready to begin? Start by researching accredited accounting programs that meet Idaho’s education requirements, or explore online accounting degrees that offer the flexibility to balance work and study.
