Idaho CPA Exam Requirements 2026
Idaho's current exam-eligibility formula is One completed Idaho degree-and-accounting-concentration pathway. It is not expressed as one separate total-credit threshold. Check your education, application route, current known fees, deadlines, and next steps in one place.
Idaho CPA requirements at a glance
Exam eligibility and CPA licensure are different decisions. This page leads with the rules to sit and keeps licensing information in a separate comparison.
Recent rule activity: Do not treat a proposed or future-effective pathway as current.
- Enacted And Effective: Three degree-and-accounting-concentration pathways now govern exam eligibility and licensure, paired with one or two years of experience for licensure. Effective July 1, 2026.
Are you eligible for the CPA Exam in Idaho?
Idaho's current sitting rule is: One completed Idaho degree-and-accounting-concentration pathway. No separate total-hour number should be inferred. The application authority makes the final decision from official documents.
What to confirm before applying
- Be at least 18 years old.
- Provide a Social Security number unless an official exception applies.
- Meet the published good-moral-character requirement.
- Complete bachelor's or postbaccalaureate degree under one of Idaho's three pathways.
Named coursework and accreditation
- Accounting: data analytics or accounting information systems.
- Accounting: financial accounting and reporting.
- Accounting: auditing.
- Accounting: taxation.
- Accounting: managerial or cost accounting.
- Postbaccalaureate route: accounting concentration with at least 24 non-introductory undergraduate accounting hours, 15 graduate accounting hours, or an approved combination.
- Bachelor's plus 30-hour route: accounting concentration including at least 24 non-accounting business hours and 24 non-introductory accounting hours.
- Bachelor's route: accounting concentration including at least 24 non-accounting business hours and 24 non-introductory accounting hours.
The degree and accounting concentration must satisfy Idaho Code and Board recognition standards.
| Question | Current answer | Action |
|---|---|---|
| Can I sit before 150 hours? | Yes, if every other requirement is met. | Keep licensing education separate from exam eligibility. |
| Can I apply before the degree is awarded? | No published pre-degree application route is available. | Follow every final-transcript deadline. |
| Must I live in the jurisdiction? | No Idaho jurisdiction-residency rule was identified. | Check separate U.S. residency, citizenship, SSN, and identity rules. |
| Are nontraditional credits accepted? | Treatment differs by credit type. | Use the credit-treatment checklist below and confirm unknowns. |
Education-hour details
| Requirement | Semester hours | Quarter hours | Details |
|---|---|---|---|
| Total college credit | Pathway formula | Pathway formula | One completed Idaho degree-and-accounting-concentration pathway |
| Accounting | Varies by pathway | Varies by pathway | Named subjects: data analytics or accounting information systems, financial accounting and reporting, auditing, taxation, managerial or cost accounting. |
| Business | Varies by pathway | Varies by pathway | The business requirement changes with the education pathway. |
| Graduate accounting | 15 | Varies by pathway | Shown separately when the jurisdiction publishes a graduate-accounting minimum. |
Published education pathways
Post-baccalaureate accounting route
- Completed post-baccalaureate degree
- Accounting concentration with at least 24 non-introductory undergraduate accounting hours, 15 graduate accounting hours, or an approved combination
Bachelor's degree plus 30 hours
- Completed bachelor's degree
- 30 additional semester hours
- 24 accounting hours
- 24 business hours
- Accounting concentration
- Accounting hours must be non-introductory
- Business hours must be outside accounting
Bachelor's accounting-concentration route
- Completed bachelor's degree
- 24 accounting hours
- 24 business hours
- Accounting concentration
- Accounting hours must be non-introductory
- Business hours must be outside accounting
Credit types to confirm
- Community-college credit: Confirm with the application authority
- Online credit: Confirm with the application authority
- CLEP credit: Confirm with the application authority
- AP credit: Confirm with the application authority
- Pass/fail credit: Confirm with the application authority
- Internship credit: Confirm with the application authority
Idaho eligibility gap planner
Enter your education and personal details to compare them with the published Idaho requirements. Nuanced course classifications still require an official evaluation.
Check 4 published eligibility gates
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How to apply for the CPA Exam in Idaho
Idaho State Board of Accountancy is the application authority. Application method: online through Idaho DOPL.
Your application sequence
- Audit your transcriptsMatch total hours, degree status, accounting, business, and named-course requirements.
- Read the current official instructionsConfirm personal rules, deadlines, fees, and the exact application route.
- Submit the applicationApply through Idaho State Board of Accountancy and pay the amount shown in the live application.
- Send official documentsArrange transcripts and evaluations through the method required by the application authority.
- Resolve follow-up requestsMonitor the applicant portal and respond to education or identity questions.
- Download the NTS and scheduleUse the exact name and expiration printed on the Notice to Schedule.
Documents to prepare
- Idaho exam application.
- official transcripts showing completion of the selected education pathway.
- per-section Board fee.
Processing time
The application authority does not publish a standard processing time.
Always follow the live application instructions in case a recipient, document method, address, or fee has changed.
Build your Idaho application plan
The calculators use currently published numeric fees and time limits. Any amount or period not published is excluded.
Incomplete public fee snapshot
The official sources do not publish the current provider examination charge needed for a reliable total.
Open the official application page and confirm every Board, evaluation, application, administration, and provider section charge before paying. No total is calculated until the provider fee is established.
Never pay for all four sections at once. Life happens. Purchase only the section or sections you can realistically study for and sit before the NTS expires. Keeping flexibility is more valuable than loading all four sections into one NTS or application cycle.
6-month NTS planner
Estimate the end of the published NTS period before purchasing more sections than you can reasonably take.
Idaho application checklist
Check off each step as you finish it. Progress is stored only in this browser.
See what the CPA Exam journey feels like—while fighting off zombies.
Open CPA Exam Survival inside the CPA Exam Arcade and choose Story Mode. You will experience a playful version of the journey from signing up through studying and sitting for the exam.
Choose Story Mode when the game opens. This is an educational game, not an official AICPA or Prometric exam simulator.
Idaho exam, NTS, and retake rules
Eligibility gets you into the exam. These rules determine how long your authorization and passing scores remain useful.
Pass four sections with a 75
Pass AUD, FAR, and REG plus one discipline: BAR, ISC, or TCP. Each required section uses a passing score of 75.
- Core sections are generally available through continuous testing.
- Discipline sections follow the applicable AICPA administration windows.
- Schedule only sections you can reasonably prepare for before the NTS expires.
Your 30-month credit window
The Authorization to Test expires after 90 days if fees are not paid; the issued NTS is valid for six months.
- The 30-month period begins on the actual date the candidate is notified of the first passing score.
- The Board may extend credit for circumstances beyond the candidate's control or other good cause.
- Idaho does not participate in international administration of the CPA Exam.
- Discipline sections follow AICPA testing windows.
Check CPA score-release timing · Compare how long CPA Exam scores last.
Compare review courses by the support you actually need.
Evaluate teaching style, practice tools, access length, guarantees, and total price before spending.
Important limits for international candidates
Foreign-education acceptance, the application jurisdiction, and the country where you physically test are separate decisions.
If your education was earned outside the U.S.
- Foreign education accepted: Yes, subject to evaluation conditions
- Credential evaluation required: Yes
- NIES required: Yes
- Approved evaluation services: NASBA International Evaluation Services (NIES)
- Certified translation: Required
Request a course-by-course NIES evaluation for education completed outside the United States.
If you want to test outside the United States
An international Prometric location does not create independent CPA Exam eligibility. You must first qualify through a participating U.S. jurisdiction.
Confirm that Idaho participates for the country where you want to test and check the international administration fee before scheduling.
Check NASBA's current international administration list · Compare CPA jurisdictions for international candidates.
Idaho CPA licensure comparison
Passing the exam is not the same as receiving a CPA license. This limited comparison prevents the licensing threshold from being mistaken for the rule to sit.
| Requirement | To sit for the exam | For licensure |
|---|---|---|
| Education | One completed Idaho degree-and-accounting-concentration pathway | Varies by pathway; review the current routes below |
| Experience | Not treated as an exam-sitting requirement unless the application instructions expressly say otherwise | Varies by pathway; use the experience term stated for your route below |
| Ethics exam | Separate from the Uniform CPA Exam | Required |
| Alternative pathway | Do not apply a licensure alternative automatically to exam eligibility | Enacted And Effective: Idaho offers a postbaccalaureate accounting route plus one year of experience, a bachelor's-plus-30-hour route plus one year, and a bachelor's accounting-concentration route plus two years. |
Current licensure pathways
Choose the route that matches your education and experience. These are licensure routes, not automatic exam-admission rules.
Published licensure routes
Idaho offers a postbaccalaureate accounting route plus one year of experience, a bachelor's-plus-30-hour route plus one year, and a bachelor's accounting-concentration route plus two years.
Effective: July 1, 2026
Pathway timing matters: Effective date: July 1, 2026. The same education pathways now govern admission to the exam under Idaho Code.
Idaho CPA Exam requirements FAQ
How many college hours do I need to sit for the CPA Exam in Idaho?
Idaho's current education formula is: One completed Idaho degree-and-accounting-concentration pathway. The jurisdiction does not express that formula as one separate total-hour threshold.
Do I need 150 semester hours to sit in Idaho?
No. Idaho allows a qualified candidate to begin testing before completing 150 hours. Licensure education is a separate requirement.
Do I have to live in Idaho to take the CPA Exam?
No Idaho jurisdiction-residency requirement applies to exam eligibility. Other personal requirements can still apply.
Can I apply before my degree is awarded in Idaho?
Idaho does not offer a published pre-degree application route. Wait for the required degree or obtain written direction from the application authority.
How much does the CPA Exam application cost in Idaho?
Idaho's official sources publish one or more Board or application charges but not a reliable current provider examination fee. The page lists known components without calculating a misleading total.
How long do Idaho CPA Exam credits last?
Idaho provides a 30-month examination-credit window. Follow the jurisdiction's exact start-date rule and the expiration shown in your candidate account.
Can I use education earned outside the United States for Idaho?
Idaho accepts foreign education subject to an approved credential evaluation. The official instructions require NIES.
Your next CPA Exam research steps
Use this Idaho page as your eligibility command center, then move into application timing and study-material research.
Official Idaho sources used for this guide
Open the controlling source before paying a non-refundable fee if your education, residency, identity, or pathway is unusual.
Confirm your situation before applying: We reviewed each requirement against the official sources below. Rules, fees, and Board interpretations can change quickly and sometimes without a widely distributed announcement, and your transcript or circumstances may be evaluated differently. Before you apply, pay a fee, or enroll in coursework, confirm your situation directly with Idaho State Board of Accountancy.
- Idaho Board of AccountancyIdaho Division of Occupational and Professional Licenses · State Board
- New Licensure Pathways Effective July 1, 2026Idaho Division of Occupational and Professional Licenses · Government
- House Bill 563Idaho Legislature · Official Legislation
- Idaho Accountancy Rules IDAPA 24.30.01Idaho Office of the Administrative Rules Coordinator · Regulation
- Idaho CPA Exam GuideIdaho Division of Occupational and Professional Licenses · Official Handbook
- Application for the Uniform CPA ExaminationIdaho State Board of Accountancy · Official Application
Editorial standard: Proposed rules are not presented as effective, and interactive results are planning guidance rather than official eligibility determinations. Official sources last reviewed: August 8, 2026.
Reviewed by Bryan Kesler, CPA
Bryan Kesler is the founder of CPA Exam Guide. Regulatory eligibility is always determined by the applicable Board or examination authority.