Idaho CPA Requirements (2026): Exam and License
Compare Idaho CPA exam eligibility and licensure steps, including education, experience, fees, ethics, and CPE. Because pathways are changing in 2026, verify the route available to you with Idaho State Board of Accountancy.
Quick answer
Under the traditional route summarized here, Idaho uses 150 semester hours, 1 year of experience, and all 4 CPA exam sections. New education and experience pathways are changing in 2026, so confirm the route currently available through the Idaho State Board of Accountancy.
Verify before applying: Check the Idaho State Board of Accountancy for the controlling rule, and use the NASBA licensure pathways map to review 2026 alternatives. Rules, effective dates, and fees can change.
150 hrs
Traditional Route
semester hours
1 yr
Listed Experience
either
$75
Fee Estimate
verify before payment
80 hrs
CPE
biennial
Idaho CPA education requirements
The traditional route summarized in this guide uses 150 total semester hours, including at least 24 hours of accounting coursework.
Traditional-route education snapshot
The accounting minimum is one part of the full education requirement. Confirm acceptable accounting and business courses with the state board before enrolling.
- Accounting minimum
- 24 hours
- Remaining credits
- 126 hours
Evaluating the career outcome too? Review the Idaho CPA salary analysis.
Idaho CPA candidate restrictions
| Candidate requirement | Idaho |
|---|---|
| State residency | Not required |
| Social Security number | Required |
| Minimum age | No minimum listed |
| Ethics course or exam | Required |
How to become a CPA in Idaho: traditional route
Traditional steps to a CPA license in Idaho
1. Verify the current pathway
Open the Idaho State Board of Accountancy rules and confirm the education-and-experience combination currently available to you.
2. Confirm exam eligibility
Check degree, coursework, transcript evaluation, residency, identification, and application requirements before paying fees.
3. Pass all four exam sections
Complete AUD, FAR, REG, and one Discipline section within the credit window shown in your official candidate account.
4. Document qualifying experience
Confirm the work, duration, supervisor, and verification form accepted by Idaho State Board of Accountancy.
5. Complete license requirements
Finish any ethics, background, documentation, and fee requirements that apply to your selected licensure pathway.
Idaho CPA exam and application fees
| Fee Type | Amount |
|---|---|
| State Application Fee | $75 |
| Exam Fee (per section) | $238 |
| Total Exam Fees (4 sections) | $952 |
| Estimated Total (exam only) | $1027 |
Idaho CPA application checklist
0/5 completeOpen the Idaho State Board of Accountancy rules and confirm the education-and-experience combination currently available to you.
How to read the details below: Education and experience sections document the traditional route in this page's source set. If your state has adopted an alternative 2026 pathway, the official board rule and effective date control.
Idaho CPA exam eligibility versus licensure
Eligibility to sit for the Uniform CPA Exam is a separate checkpoint from eligibility for a Idaho CPA license. A candidate may be allowed to test before completing every education, experience, ethics, and documentation requirement used for licensure.
Review both checkpoints with Idaho State Board of Accountancy before paying an application fee. The board's current rule and effective date control when an alternative pathway, transcript rule, or experience combination is available.
Idaho education and experience pathways
The traditional route in this guide's source snapshot combines 150 semester hours, including 24 accounting hours, with 1 year of listed experience. That is a route summary, not a claim that it is the only route available in 2026.
States are adopting additional bachelor-degree and experience combinations on different dates. Confirm the pathway you plan to use, the qualifying coursework, and who may verify your experience directly with the state board.
Current Uniform CPA Exam structure
The current Uniform CPA Exam has three Core sections: Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), and Regulation (REG). Candidates also choose one Discipline: Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), or Tax Compliance and Planning (TCP).
A passing score is 75 for each section. Credit windows and transition rules can vary by jurisdiction and candidate history, so verify the deadline shown in your official candidate account instead of relying on a single nationwide timeline.
Idaho fees, ethics, and continuing education
Application, examination, licensing, and ethics costs can be charged by different organizations and can change during the year. Treat the figures on this page as planning estimates and confirm the current total before submitting payment.
After licensure, the source snapshot lists 80 CPE hours on a biennial cycle, including 4 ethics hours. Verify the reporting period, approved subjects, carryover rules, and first-renewal treatment with Idaho State Board of Accountancy.
Turn your Idaho eligibility plan into exam progress
Choose your first section, answer targeted questions, and build a daily practice routine around the requirements you just reviewed.
Build my CPA study planFrequently Asked Questions
- Does Idaho still require 150 hours for CPA licensure in 2026?
- Idaho's traditional route uses 150 semester hours. Some states now offer additional education-and-experience combinations, so confirm the pathways and effective dates currently available with Idaho State Board of Accountancy.
- Are the Idaho CPA exam and license requirements the same?
- Not necessarily. Eligibility to sit for the CPA exam can differ from the education, experience, ethics, and documentation required for a license. Verify both checkpoints before applying.
- Where should I verify Idaho CPA requirements?
- Idaho State Board of Accountancy publishes the controlling state rules. NASBA's licensure pathways map is a useful second source for recent pathway legislation, but the state board rule and effective date control.