Idaho CPA Requirements

Idaho State Requirements & Education Options

General Requirement

Applicant must be eighteen (18) years of age or older.

Applicant must be of good moral character. Criminal History background check required.

Applicant must be a resident, have been a resident, or intend to immediately become a resident of the state of Idaho.

Education/Experience Requirement

Applicant must have completed a Bachelor’s degree from a regionally accredited college or university acceptable to the Board and 150 semester credits to include at least 24 semester credits in business and 24 semester credits in accounting. The accounting credits must have covered the subjects of financial, audit, management, and tax accounting.

An applicant for licensure who was accepted for the May 2000 or prior CPA examination does not have to fulfill additional educational requirements beyond those required at the time of acceptance to sit for the CPA examination.

There are three (3) options by which an applicant can meet the 150-semester hour requirement:

Option 1 – Earned a graduate degree with a concentration in accounting from a program that is accredited in accounting by an accrediting agency approved by the Idaho Board.

Option 2 – Earned a graduate degree from a program that is accredited in business by an accrediting agency approved by the Idaho Board and completed at least 24 semester hours in accounting at the undergraduate or 15 semester hours at the graduate level, or an equivalent combination thereof, including coverage of, but not necessarily separate courses in, the subjects of financial accounting, auditing, taxation, and management accounting.

Option 3 – Earned a baccalaureate degree at an institution approved by the Idaho Board or from a program that is accredited in business by an accrediting agency approved by the Idaho Board and completed 24 semester hours in accounting at the undergraduate or graduate level including coverage of, but not necessarily separate courses in, the subjects of financial accounting, auditing, taxation, and management accounting; and completed at least 24 semester hours in business courses (other than accounting courses) at the undergraduate or graduate level.