Idaho (ID) CPA Exam requirements say that you must be declared eligible for the CPA Exam and then licensed by the state. An individual becomes eligible for the CPA Exam by meeting specific requirements that are determined by the board of accountancy for their specific jurisdiction. Below are the various Idaho CPA Exam requirements:

Idaho CPA Exam Education Requirements

  • Minimum Degree Required: Baccalaureate
  • 150 Semester Hours Required to Sit for the CPA Exam? No
  • 30 semester hours in business administration subjects, of which 20 semester hours in the study of accounting subjects
  • Need 150 hours to be granted certificate, but do not need 150 hours to sit.
  • Must be a resident, have been a resident, or intend to immediately become a resident of Idaho.

Idaho CPA Exam Age Requirements

Age Minimum: 18

Idaho CPA Exam Residency Requirements

  • U.S. Citizenship Required: No
  • Must be a resident, employee OR have office in the state? Yes

Application Process

  1. Review the exam requirements
  2. Submit the exam application + enroll in Surgent CPA Review
  3. Request and forward transcripts. Contact any educational institutions attended and request that transcripts be forwarded to the Idaho State Board of Accountancy for their evaluation. If you do not expect any problems in processing your application, now is a great time to start your studies with Surgent CPA Review and greatly increase your chances of passing the CPA Exam.
  4. Pay the exam fees. After receiving the required information, the State Board will issue your Authorization to Test (ATT) to the National Association of State Boards of Accountancy (NASBA). You will receive a payment coupon for exam fees of $734.10 for all four parts, which must be paid within ninety days. Once fees are paid, you will receive a Notice to Schedule (NTS) which is good for six months.
  5. Schedule your exam. Your NTS allows you to start scheduling your exams. You can sit for the exam parts in any sequence so you can plan your reviews to coincide with your exam scheduling. The most efficient approach is to sit for two parts in each exam window; however, exam fees paid for parts not taken are not refundable. Exam times are scheduled with Prometric and can be set up online at You can take the exam at a site in Meridian or Pocatello.

Idaho CPA Application Process

Idaho CPA Application Forms

Idaho CPA Statutes

Idaho CPA Exam FAQs



State CPA Society

Idaho CPA Exam Fees

Initial Application Fee: $100

Audit: $193.45

Financial: $193.45

Regulation: $173.60

Business: $173.60

Total: $834.10

Other fees: $50 re-examination application fee regardless of the number of parts requested.