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How to become a CPA in Idaho. 150 credit hours required. Ethics exam required. Experience: 1 years. Total initial fees: $1,077.60. Verified 2026-03-21. Data verified 2026-03-21. Source: LicenseMap (getlicensemap.com).
Certified Public Accountant
Most information on this page has been verified.
86% of data points are verified against official sources. 6 fields based on preliminary research. We recommend confirming details with your state's licensing authority. See sources below · Report incorrect data
150 hrs
Credit Hours
75
Passing Score
6 sections
Exam Sections
1 yrs
Experience
40 hrs
CPE Hours
$1,077.60
Total Initial Fees
Education & Credit Hour Requirements
VerifiedCredit Hours Required
150 hours
Bachelor's Required
Yes
Accounting Credits
30 semester hours in accounting
Business Credits
24 semester hours in business
Degree Field
Accounting or related field
Ethics Course Required
No
Accepted Alternatives
Most states require 150 semester hours of education to obtain a CPA license, including specific accounting and business course credits. Some states allow candidates to sit for the CPA exam at 120 hours but require 150 hours for licensure.
Uniform CPA Examination
Verified6
Sections
75
Passing Score
Computer-based testing (CBT) at Prometric centers; continuous testing year-round
Format
$952.60
Total Exam Fee
Exam Sections
AUD
Auditing and Attestation
FAR
Financial Accounting and Reporting
REG
Taxation and Regulation
BAR
Business Analysis and Reporting
ISC
Information Systems and Controls
TCP
Tax Compliance and Planning
Can Sit for Exam Before 150 Hours
No (150 hours required to sit)
Time Limit
4 hours per section
Work Experience Under Licensed CPA
Verified2,000 hrs
Hours Required
1 yrs
Years Required
Supervision
Under a licensed CPA
Accepted Experience Types
Most states require 1-2 years (or 1,500-2,000 hours) of accounting experience under the supervision of a licensed CPA. Some states accept experience in government, industry, or academia in addition to public accounting.
Ethics Examination Requirement
VerifiedEthics Exam Required
Exam Name
AICPA Professional Ethics Exam
Provider
AICPA
Passing Score
90%
Details
Self-study ethics course with open-book exam
Many states require CPA candidates to pass an ethics exam, typically the AICPA Professional Ethics Exam, as a condition of licensure. Some states administer their own state-specific ethics examination.
| Fee | Amount |
|---|---|
Application Fee | $50 |
Exam Fee (per section) Paid to NASBA/Prometric | $238.15 |
Total Exam Fee 4 sections at $238.15 each | $952.60 |
License Fee | $75 |
Renewal Fee | $75 |
Total Initial Fees Includes application, all 4 exam sections, and initial license fee | $1,077.60 |
Renewal & CPE Requirements
Verified1 year
Renewal Period
40 hrs
CPE Hours Required
4 hrs
Ethics CPE
CPE Topics
Renewal Fee
$75
Regulatory Board
CPA licenses must be renewed on schedule. Most states require continuing professional education (CPE) hours covering accounting, auditing, taxation, and ethics topics.
Out-of-State Reciprocity
VerifiedAccepts Out-of-State Credentials
Substantial Equivalency
Accepted
Mobility / Practice Privilege
Available
Reciprocity Type
Substantial equivalency with practice privilege
Transfer Details
Idaho participates in the CPA Mobility initiative, allowing CPAs from substantially equivalent states to practice without obtaining an additional license. All 55 CPA jurisdictions are substantially equivalent per NASBA. Individual-based practice privilege adopted in UAA 9th Edition (2025).
Additional Requirements for Transfer
CPA license reciprocity is often facilitated through the UAA substantial equivalency framework. CPAs who meet the "three Es" (education, exam, experience) may qualify for practice privileges in other states without obtaining an additional license.
Idaho is part of the Division of Occupational and Professional Licenses. Annual renewal requires 40 CPE hours per year.
Idaho requires 150 semester hours of education for CPA licensure.
30 semester hours in accounting required.
1 year (2,000 hours) of supervised experience required.
40 CPE hours required per 1 year renewal period.
Idaho is a mobility state with substantial equivalency.
UAA 9th Edition (2025) added 120-hour pathway option (bachelor's + 2 years experience); not yet enacted in this state as of March 2026.
Explore requirements for other professional licenses in Idaho.
How this state compares to 50 others for this profession
Timeline
#1 of 51
Salary
#49 of 51
Cost
#6 of 51
Processing
#1 of 51
Based on May 2024 Bureau of Labor Statistics OEWS data for Accountants and Auditors (SOC 13-2011)
Entry Level
$56,160
25th percentile
Median
$64,840
-21% vs. national avg ($81,680)Experienced
$85,390
75th percentile
Wage Distribution (Annual)
5,590 employed in this state
Note: BLS category "Accountants and Auditors" includes all accountants and auditors, not just CPAs. Actual CPA compensation may differ from these broader figures.
Source: BLS OEWS – Accountants and Auditors (May 2024)
National employment projections for 2024-2034
Projected Growth
+4.6%
Average GrowthNew Jobs
+72,800
over 10 years
Annual Openings
124,200
per year (avg.)
1.6M currently employed nationwide (2024)
Source: BLS Employment Projections 2024-2034 (September 2025)
Uniform CPA Examination — 2024National rate
50%
Pass Rate
Based on 74,165 candidates
By Section
Source: AICPA CPA Exam Scoring and Pass Rates (2024)
Government fees and exam costs to obtain your initial license
Note: These are government licensing fees only. Education/training program costs (tuition, books, etc.) are not included as they vary widely by institution.
Estimated total: 290–300 weeks
Timeline estimated from licensing requirements on this page.
Source: Idaho State Board of Accountancy — Licensing Requirements
4–12 weeks
Estimated processing time
Source: Idaho State Board of Accountancy — Licensing Requirements
Review books and practice tests for the Uniform CPA Examination.
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Idaho requires 150 credit hours and passage of the Uniform CPA Exam. 1 year(s) of supervised experience is required. All licensing is managed through the Idaho State Board of Accountancy.
Requirements vary by state. Always verify current requirements with your state board of accountancy.