CPA exam and license requirements in Idaho

Idaho requires 120 semester credit hours to sit for the CPA exam. Licensure requires 150. Administered under the Idaho State Board of Accountancy. Last reviewed 2026-08-10.

Credit hours to sit

120

Credit hours to license

150

Exam fee per section

$262.64

Exam credit window

30 months

State ethics requirement

See below

How many credit hours do you need to sit for the CPA exam in Idaho?

Idaho requires 120 semester credit hours to sit for the CPA exam. Candidates in Idaho sit under the rules of the Idaho State Board of Accountancy.

How many credit hours do you need for a CPA license in Idaho?

Idaho requires 150 semester credit hours for CPA licensure. That is 30 more than the 120 needed to sit, so candidates can begin testing before completing the licensure requirement.

How much does the CPA exam cost in Idaho?

The CPA exam in Idaho costs $262.64 per section, a $50 application fee. Four sections at $262.64 is $1,050.56 in section fees alone. These are Idaho board and NASBA fees and exclude review course costs and any re-take fees.

How long do you have to pass all four CPA exam sections in Idaho?

Idaho gives candidates a 30-month window to pass all four CPA exam sections. The clock starts when the first section is passed.

Does Idaho require a CPA ethics exam?

Idaho: Complete a Board-acceptable professional-ethics course or exam for licensure, satisfied by the AICPA Professional Ethics exam (90% passing score).

What work experience is required for a CPA license in Idaho?

Idaho requires one year (at least 2,000 hours over 12 to 36 months) verified by a licensed CPA; two years under the new bachelor's-only pathway effective July 1, 2026.

Who regulates CPAs in Idaho?

CPAs in Idaho are regulated by the Idaho State Board of Accountancy. Its published requirements are at https://dopl.idaho.gov/boa/.

Recent changes and notes for Idaho

• H0563 (2026 session) effective July 1, 2026 adds pathways: bachelor's + accounting concentration + 2 years (no 150 required); master's + 1 year; or bachelor's + 30 hours (150) + 1 year.
• H0563 also removed Idaho's residency requirement for the exam and licensure (effective July 1, 2026).
• Board is administered by the Division of Occupational and Professional Licenses (DOPL); isba.idaho.gov redirects to dopl.idaho.gov/boa.
• Separate 2-hour Idaho Accountancy Act ethics CPE course required of new/reciprocal licensees (a course, not a state exam).

Studying for the CPA exam

PocketCPA covers all six CPA exam sections with 5,443 questions, each cited to the specific standard or statute it tests, and 1,012 lesson pages written from primary source text. A full-length FAR mock exam is free and needs no account.

Source: https://dopl.idaho.gov/boa/. Requirements change; confirm with the Idaho State Board of Accountancy before applying.