How to Become a CPA in Idaho? (2022 Requirement Update)

The body responsible for CPA licenses in Idaho is the Idaho State Board of Accountancy. Aspiring CPAs must meet all the requirements of this board to obtain their CPA license in the state. The board defines three steps to becoming a CPA in the state.

These include education, exam, and experience. Once aspiring CPAs meet all these requirements, they can apply for their Idaho CPA license.

How to Become a CPA in Idaho?

Aspiring CPAs in Idaho must begin their CPA license journey through formal education. They must also meet any requirements set by the Idaho State Board of Accountancy for this step.

Next, they must sit for their Idaho Uniform CPA Exam. Lastly, they must fulfill all the experience requirements set by the Idaho State Board of Accountancy.

Educational Requirements

For prospective CPAs, completing a formal education period is crucial in becoming a CPA. This period helps them develop a fundamental understanding of accounting concepts.

Once they get through this process, their knowledge can help them with the Uniform CPA Exam and practical experience. Given below are the requirements they must satisfy to become a CPA in Idaho.

  • Aspiring CPAs in Idaho must be at least 18 years old and be current or past resident of Idaho. Those who intend to become a resident of Idaho immediately can also apply.
  • They must enrol in an accredited college or university in Idaho. Those who have already enrolled or graduated must confirm that the board will accept their credentials.
  • Aspiring CPAs who have completed their studies outside the US can also apply. However, they must have their credentials evaluated by a National Association of Credential Evaluation Services member.
  • Candidates must also confirm if they qualify as the first-time applicant in Idaho. For that, they must meet one of the following criteria.
    • They must have never taken the CPA exam as an Idaho candidate.
    • They may have previously taken the CPA exam as a candidate in another state. However, they must not have earned credit for it.
    • They have taken the exam as a candidate of another state and wish to transfer their credit to Idaho.
  • Aspiring CPAs must also choose the right classes. They must complete a bachelor’s degree with at least 30 semester hours in business administration courses, 20 of which must be in accounting. Furthermore, they need to complete 150 semester hours (or 225 quarter hours) in one of the following pathways.
    • They must complete a graduate degree from an accredited accounting program with a concentration in accounting.
    • They must complete a graduate degree from an accredited business program where they must meet the following criteria.
      • Earn 24 semester hours of credit in undergraduate level accounting or 15 semester hours at the graduate level. These must include coursework in the following.
        • Accounting
        • Auditing
        • Financial Accounting
        • Management
        • Taxation
    • They must complete a bachelor’s degree from an accredited business program where they earn at least 24 undergraduate or graduate credit semester hours in business courses. Similarly, they must complete 24 semester credit hours of undergraduate or graduate-level accounting courses in the following.
      • Accounting
      • Auditing
      • Financial Accounting
      • Management Accounting
    • They must complete a bachelor’s or higher degree where they must have earned at least 24 semester credit hours in business courses and 24 in accounting at upper-division in the following.
      • Auditing
      • Financial Accounting
      • Management Accounting
      • Taxation
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Uniform CPA Exam

The next step for aspiring CPAs in Idaho is to take their Uniform CPA Exam. This exam consists of various sections, all of which they must pass.

After completing the above educational requirements, candidates can sit for the exam. They must go through the following process to sit for their Idaho Uniform CPA Exam.

  • Candidates must verify that they are of good moral character and complete the Non-Criminal Justice Criminal History Records Check Request form.
  • They must verify that they are a first-time applicant, as mentioned above. If they meet the criteria, they must fill out the Initial Application for Uniform CPA Examination and include their 2”x2” photograph with the application.
  • They must send the application to the Idaho State Board of Accountancy with a $100 application fee. They must also include their official transcripts with their application.
  • In case candidates don’t meet the first-time applicant criteria, they must fill out the Re-Examination application and send it with a $50 fee.
  • Candidates will receive their Authorization to test once they submit their application. They must then pay the coupon they receive for their exam.
  • They must schedule their exam after receiving their Notice to Schedule.

Experience Requirements

The last step for aspiring CPAs is to meet the experience requirements of the board. These include the following.

  • Aspiring CPAs must complete one year of work experience in a service that involves the following.
    • Accounting
    • Auditing/attest
    • Consulting
    • Financial Advisory
    • Management Advisory
    • Tax advice
  • They must complete one year (or 2,000 hours) of work experience. This experience must be verified by a certified or licensed in any state in the US.
  • The experience must also come from employment in one of the following.
    • Academia
    • Government
    • Industry
    • Public Practice
  • The experience must come with the last 10 years before their licensure application.
  • Applicants must ask their supervising CPA to verify their experience.
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Summary

Given below is a summary of how to become a CPA in Idaho.

  • Aspiring CPAs must obtain formal education meeting the requirements of the Idaho State Board of Accountancy.
  • They must sit for their Idaho Uniform CPA Exam and pass it.
  • They must fulfil the experience requirements of the Idaho State Board of Accountancy.
  • They must apply for their Idaho CPA license.

References

  1. “Idaho State Board of Accountancy” – https://isba.idaho.gov/ISBAPortal/
  2. “Forms” – https://isba.idaho.gov/ISBAPortal/BoardAdditional.aspx?Board=ISBA&BoardLinkID=600
  3. “Idaho | NASBA” – https://nasba.org/exams/cpaexam/idaho/