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
Do you qualify to take the Uniform CPA Examination as an Idaho candidate?
Please refer to the Idaho Accountancy Act & Rule.
Please visit CPA Exam | Division of Occupational and Professional Licenses (idaho.gov) for more information.
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
Candidate submits application to the Board to sit to take the exam/s.
Board approves candidate and submits ATT (Authorization to Test) to NASBA. The ATT is valid for 90 days.
NASBA sends an invoice to the candidate for testing fees. Candidates will be responsible to pay the testing fees to NASBA for each section of the examination they select. The candidate has 90 days to pay NASBA.
NASBA issues NTS (Notice to Schedule) with 6-month expiration date. Go to NASBAs webpage and click on Reprint NTS.
Candidate contacts Prometric to schedule testing. If you are approved as an Idaho candidate, you may take the exam in any state and at any Prometric testing center offering the exam.
Candidate takes exam/s. https://nasba.org/exams/continuous-testing/.
Score(s) released to candidate.
NASBA will process the data into Score Notices (candidates will receive their score in the same manner they received their payment coupon and their notice to schedule). Check your CPA Exam score online!
Please visit CPA Exam | Division of Occupational and Professional Licenses (idaho.gov) for more information.
Key Exam Process Links for Idaho
CPA Exam | Division of Occupational and Professional Licenses (idaho.gov)
Idaho CPA Exam Fees
Your check must be payable to DOPL (Division of Occupational & Professional Licenses.) Exam application fees are not refundable.
First Time Candidates: All first-time candidates must complete the CPA Exam Application Packet. These candidates will be required to have their College or University send official transcripts.
Re-Exam Candidates: Candidates who last took the exam as an Idaho candidate will complete the Re-Exam application.
Transfer Candidates: All transfer candidates (candidates who last took the exam in a jurisdiction other than Idaho) must complete the CPA Exam Application Packet. These candidates will be required to have their College or University send official transcripts. Also, must submit the Idaho Interstate Exchange form to the other jurisdiction. The candidate is responsible for paying any fee associated with this form and should contact the other jurisdiction to see if there is a fee to complete the form and return it to the Idaho State Board of Accountancy. The grades may be accepted by the Idaho Board in lieu of examination of subjects passed, provided the state has standards and requirements at least equivalent to the requirements of the Idaho State Board of Accountancy.