Idaho CPA Requirements (2026): Exam and License
Idaho exam entry, license pathways, coursework, and fees, with researched changes for your 2027 plan.
Checkpoint 1
Can I take the exam?
Degree + 24/24
Idaho’s current education framework uses a qualifying bachelor’s degree with 24 non-introductory accounting and 24 business credits, including the required accounting subject coverage.
Check exam entryCheckpoint 2
Can I obtain the license?
Idaho’s three licensing pathways became effective July 1, 2026. Each combines qualifying education with the applicable experience period.
Degree, concentration, qualifying experience, and any additional application conditions must be checked together.
Review license choicesPermission to sit
Idaho CPA Exam eligibility
Idaho’s current education framework uses a qualifying bachelor’s degree with 24 non-introductory accounting and 24 business credits, including the required accounting subject coverage.
- The accounting concentration includes data analytics among the required subjects.
- Read the exam provision separately from the degree-and-experience combinations used for licensing.
Map your transcript
Idaho accounting and business coursework
Read each row as a separate checkpoint. Course level, required subjects, degree status, and exceptions can matter as much as the total. The board or designated evaluator determines which courses qualify.
| Checkpoint | Accounting | Business / related subjects | Degree and other conditions |
|---|---|---|---|
| Accounting concentration | 24 non-introductory credits; required subjects include data analytics | 24 business credits | Qualifying bachelor’s education |
| License route | Concentration remains applicable | Concentration remains applicable | Degree and additional credits determine experience period |
Collect the evidence
Degree award, official transcript, course descriptions, and any required evaluation.
Map accepted subjects
Separate accounting, business, ethics, and other required subjects without assuming overlap.
Resolve the exact gap
Ask about the disputed course or condition before paying for another class or application.
Education plus experience
Idaho CPA license pathways
Idaho’s three licensing pathways became effective July 1, 2026. Each combines qualifying education with the applicable experience period.
| Route / availability | Education | Experience |
|---|---|---|
| Postgraduate route | Qualifying postgraduate degree | 1 year |
| Additional-30 route | Qualifying bachelor’s degree plus 30 credits | 1 year |
| Bachelor’s route | Qualifying bachelor’s degree | 2 years |
- The current statutory provisions take precedence over older rule summaries that show only a 150-credit route.
- Maintain a transcript map for the concentration even when using a postgraduate route.
Dates that affect your decision
Planning for Idaho CPA requirements in 2027
Idaho’s July 2026 options can inform a 2027 study and experience plan today, with the actual concentration checked first.
July 1, 2026
EffectiveThree licensing paths begin
Postgraduate/one-year, bachelor’s-plus-30/one-year, and bachelor’s/two-year options are current under the new framework.
Worked planning example
A transcript with enough credits but no analytics course
Illustrative candidate scenario, not an eligibility determination.
Starting point
Your accounting total reaches 24 non-introductory credits, but the subject descriptions do not clearly establish data analytics.
What the rules mean
A total alone does not prove the concentration. Required subject coverage still needs to be established.
Next action
Collect course descriptions or syllabi for the board before adding a new course or submitting the application.
From education to an appointment
How to apply and prepare in Idaho
The application workflow below retains its 2026-08-24 procedural review. The September research above updates exam and licensing facts; confirm current forms and charges before submitting.
Why this Idaho guide exists
Help an Idaho candidate choose a current section 54-207 education pathway before using the Board-first application, ATT, NTS, and Prometric path.
Purpose evidence
Idaho Code section 54-208 current exam qualificationsIdaho Code section 54-207 current education pathwaysIdaho H0563 enacted 2026 amendmentsIdaho Board current CPA Exam processNASBA Idaho CPA Exam processThe candidate leaves with a current-law eligibility decision and avoids the repealed residency and 20-of-30 exam gates plus obsolete fee and credit-window values in the 2023 packet.
Official evidence for this route
Idaho Code section 54-208 current exam qualificationsIdaho Code section 54-207 current education pathwaysIdaho H0563 enacted 2026 amendmentsIdaho Board current fee tableCurrent IDAPA 24.30.01 accountancy rulesNASBA Idaho CPA Exam processWhat to have ready
Age and character information required by current Idaho Code
Official transcript mapped to one current Idaho Code section 54-207 education pathway
Current Board application instructions plus transcripts and any evaluation sent directly as required
Selected sections, current Board fee, ATT status, NASBA payment, and NTS deadline
- 1
Verify age and character, then map the transcript to one current Idaho education pathway without applying the repealed residency nexus.
- 2
Apply through the Idaho Board, then use the 90-day ATT and six-month NTS windows in order.
- 3
Schedule exam preparation after eligibility is clear and reserve the separate licensing pathway for the Board.
Actionable candidate plan
Verify, apply, and move from approval to scheduling
Application owner: Idaho State Board of Accountancy. The Idaho Board reviews the first exam application and sends the ATT that permits the candidate to pay NASBA and receive an NTS.
- 1
Choose the current education pathway
Confirm age 18 and good character, then document one current section 54-207 degree and accounting-concentration pathway. Do not apply the former residency nexus or old 20-of-30 exam rule.
- 2
Prepare the current Board file
Arrange official transcripts and any required NIES evaluation directly to the Board, then obtain and follow the Board's current application instructions before submitting.
- 3
Submit selected sections and current fees
Apply to the Idaho Board and use the current $50-per-section initial fee or $25-per-section re-exam fee, not the stale packet values.
- 4
Pay after ATT and save the NTS
Use the 90-day ATT period to pay NASBA, then download the NTS and plan within its six-month validity.
- 5
Schedule and track the current credit rule
Schedule through Prometric at any center offering the CPA Exam in any state and track 30 months from notification of the first passing result.
Candidate decision
Plan X if your path is clear, Plan Y if one gate remains unresolved
Plan X
If: The candidate meets the current age and character gates and the accepted transcript supports one section 54-207 education pathway.
Do: Submit the current Board application package and select only sections that fit the ATT and NTS windows.
Then verify: Confirm the Board ATT, pay NASBA within 90 days, and verify the six-month NTS deadline.
Plan Y
If: The transcript does not yet establish one current education pathway, the accounting concentration is unclear, or a required personal disclosure is unresolved.
Do: Stop before paying. Ask the Board or evaluator to resolve the transcript classification or disclosure, then close only the documented gap.
Then verify: Recheck the selected section 54-207 pathway against the direct official transcript before submitting.
Keep every owner in its lane
Who decides each part of the Idaho candidate journey
Idaho State Board of Accountancy
Exam eligibility, initial application, current state fees, and ATT
Not responsible for: Current Idaho Code, the Board process, and the current fee table control; CPAPass and the stale packet cannot decide eligibility or current fees.
NASBA and the CPA Portal
Post-ATT payment, NTS access, and candidate-account notices
Not responsible for: NASBA begins after Board authorization and does not issue the Idaho license.
Prometric
CPA Exam appointment inventory and scheduling
Not responsible for: The candidate needs a valid NTS and must choose an available appointment within its deadline.
Idaho State Board of Accountancy licensing process
Post-exam education, experience, and license decision
Not responsible for: Passing the CPA Exam does not itself issue an Idaho CPA license.
CPAPass handoff
Continue with saved CPA Exam practice
A free account lets you continue into section practice, retain submitted practice results, and use those results in your study planning. CPAPass does not turn practice into an official score or decide your state eligibility.
Budget separate charges
Idaho CPA exam and application fees
These are individually sourced charges, not a complete licensing budget or an official 2027 fee schedule. Evaluation, section applications, testing, ethics, background checks, international testing, rescheduling, and licensing can be separate costs.
Confirm current charges before paying
This review did not establish current application and exam-section amounts for Idaho. Use the official application instructions below for the payment total and any additional licensing charges.
Frequently Asked Questions
- What are the Idaho CPA Exam requirements in 2026?
- Idaho’s current education framework uses a qualifying bachelor’s degree with 24 non-introductory accounting and 24 business credits, including the required accounting subject coverage. The accounting concentration includes data analytics among the required subjects. Read the exam provision separately from the degree-and-experience combinations used for licensing.
- Does Idaho require 150 hours for CPA licensure in 2026?
- Idaho’s three licensing pathways became effective July 1, 2026. Each combines qualifying education with the applicable experience period. Postgraduate route: Qualifying postgraduate degree; 1 year. Additional-30 route: Qualifying bachelor’s degree plus 30 credits; 1 year. Bachelor’s route: Qualifying bachelor’s degree; 2 years.
- How should I plan for Idaho CPA requirements in 2027?
- Idaho’s July 2026 options can inform a 2027 study and experience plan today, with the actual concentration checked first.
- Are Idaho exam eligibility and licensing the same?
- They are separate checkpoints. A total alone does not prove the concentration. Required subject coverage still needs to be established. Collect course descriptions or syllabi for the board before adding a new course or submitting the application.
- What should I confirm before applying in Idaho?
- Confirm the accepted transcript subjects, qualifying experience evidence, current application instructions, and charges using the official sources linked in this guide. The board or its designated evaluator makes the eligibility decision.
- Does a CPAPass account apply for my Idaho license?
- No. CPAPass provides CPA Exam practice and study planning. The state board and its designated services evaluate education, approve exam applications, and issue licenses or permits.
Evidence and review dates
Official Idaho requirements sources
Core research date: . Licensing review date: . Proposed rules, effective dates, and unresolved details remain labeled in the relevant sections. Official authorities decide eligibility; this guide helps you prepare the questions and records.