Key Requirements at a Glance
Education Hours
150
Accounting Coursework
24 accounting + 24 business
Work Experience
1 year (2,000 hrs)
Ethics Exam
AICPA Ethics Exam
Idaho-Specific Notes
Can sit at 120 credits with at least a bachelor's degree. 150 required for licensure.
Official State Board
The Idaho State Board of Accountancy is the authoritative source for licensure requirements, application forms, and status updates.
Visit Idaho State Board →Opens isba.idaho.gov in a new window.
Becoming a CPA in Idaho: The Three E's
Every U.S. jurisdiction, including Idaho, requires candidates to satisfy three core requirements — Education, Examination, and Experience — plus an ethics component in most states.
Education
Idaho requires 150 of education, including 24 accounting + 24 business. Many candidates complete this with a bachelor's degree plus additional accounting coursework or a master's program.
Examination
All candidates must pass the Uniform CPA Examination: three Core sections (FAR, REG, AUD) plus one Discipline (BAR, ISC, or TCP). The exam is identical in all 55 U.S. jurisdictions. PassTheCPANow currently covers the three Core sections (FAR, REG, AUD); BAR/ISC/TCP discipline coverage is in development. Prepare with PassTheCPANow for $79 →
Experience
Idaho requires 1 year (2,000 hrs) of qualifying work experience. Most jurisdictions accept experience in public accounting, industry, government, or academia.
Ethics
Ethics requirement: AICPA Ethics Exam. Most states use the AICPA Professional Ethics course, but several (New York, Texas, California, Washington, Louisiana) require state-specific ethics education.
Now That You Know the Requirements...
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