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IDCPA Requirements 2026Updated July 27, 2026

Idaho CPA Requirements

Everything you need to become a CPA in Idaho

120/150
Credit Hours*
1
Year Experience
$120
License Fee
80
CPE Hours/Year

Key Facts

  • 120-credit pathway enacted (HB 563, effective July 1, 2026)
  • 150 credit hours still accepted for licensure
  • 1 year experience (standard) or 2 years (120-credit pathway)
  • License fees: $120 annually
  • 80 hours of CPE required annually

*Idaho offers a 120-credit pathway (HB 563) with additional experience requirements. See Licensure Pathways below for details.

Education & Experience Requirements

Verify Before Applying: Requirements shown are for informational purposes and may have changed. Always confirm current requirements with the official state board before beginning your application.

Education Requirements

Degree RequiredBachelor's degree
Total Credit Hours150
Accounting Credits24
Business Credits24
Additional Requirements:
  • Must include auditing, tax, and financial accounting

Experience Requirements

Total Experience12 months (1 year)
SupervisionLicensed CPA
Acceptable Experience Types:
  • Public accounting
  • Private industry
  • Government

Exam Eligibility

Education to SitBachelor's degree with 24 accounting credits excluding introductory courses and 24 business credits other than accounting, unless you hold a graduate degree
Credits to Sit120
Accounting Credits to Sit24
Business Credits to Sit24
These figures depend on your degree

The 24 and 24 are the bachelor's route. A graduate degree in accounting from an accounting-accredited program carries no hours requirement at all, and a graduate degree from a business-accredited program takes 24 undergraduate or 15 graduate accounting hours with no business minimum (Idaho Code 54-207(3)).

Minimum AgeNone
Residency RequiredNo
SSN RequiredYes

Licensing & CPE

Initial License Fee$120
Renewal Fee$120
Renewal Period1 year
CPE Hours Required80 per year
Ethics CPE RequiredYes

Idaho State Board of Accountancy

Idaho State Board of Accountancy

Visit Official Website(opens in new tab)
(208) 334-3233
isba@dopl.idaho.gov

Application Tips

  • 1.Verify current requirements on the official state board website before applying
  • 2.Have official transcripts sent directly from your educational institution
  • 3.Allow 4-6 weeks for application processing
  • 4.Keep copies of all submitted documents for your records
Disclaimer: Requirements may change. Always verify current requirements with the Idaho State Board of Accountancy before beginning your application. Last updated: 2026-07-27.

Idaho CPE & License Renewal

80
CPE Hours Per Period
1 Year
Renewal Cycle
~80
Hours Per Year
Required
Ethics CPE
Initial License Fee
$120
Renewal Fee
$120 every 1 year

Frequently Asked Questions

Yes. Governor Brad Little signed [HB 563 into law](/news/idaho-120-credit-cpa-pathway-hb563), creating a 120-credit alternative pathway effective July 1, 2026. Candidates can earn a CPA license with a bachelor's degree (120 credits), passing the CPA exam, and 2 years of experience. The existing 150-credit pathway remains available.

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