State Updates
Idaho Enacts 120-Credit CPA Pathway (HB 563): What Candidates Need to Know
Governor Brad Little signed HB 563 into law, creating a 120-credit alternative for CPA licensure in Idaho effective July 1, 2026. The existing 150-credit pathway remains available.
Published March 25, 20264 min readVerified as of March 25, 2026
What Happened
Governor Brad Little signed HB 563 into law, making Idaho the latest state to offer a 120-credit alternative for CPA licensure. The law takes effect July 1, 2026. Both chambers passed the bill with near-unanimous support.
What the New Pathway Requires
Under the new pathway, candidates can qualify for an Idaho CPA license with a bachelor's degree (120 semester hours), passage of all four CPA exam sections, and two years of supervised work experience under a licensed CPA. The degree must include at least 20 semester hours in accounting and 30 in business coursework. Experience must total 2,000 hours and can be completed in public accounting, private industry, government, or academia.
How the Two Pathways Compare
Idaho's existing 150-credit pathway remains in place. The trade-off between the two is direct: 30 fewer credit hours in exchange for one additional year of supervised experience. The 150-credit path requires a bachelor's degree plus 150 semester hours, 24 hours of accounting coursework, 24 hours of business coursework, all four CPA exam sections, and one year of experience under a licensed CPA. The 120-credit path requires a bachelor's degree plus 120 semester hours, 20 hours of accounting coursework, 30 hours of business coursework, all four CPA exam sections, and two years (2,000 hours) of experience under a licensed CPA.
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Why Idaho Kept Both Options
A number of Idaho students double-major in accounting and finance, which means they reach 150 credits through their normal degree plan without taking extra semesters. Removing the 150-credit pathway would have created confusion for those students about whether their existing coursework still counted toward licensure. Laura Lantz, Executive Director of the Idaho Society of CPAs, framed it this way: "All students learn differently, so offering an additional option for candidates to obtain their Idaho CPA license, using whatever educational pathway works in their situation, is a practical solution to offer flexibility our candidates are looking for."
Where Idaho Fits Nationally
Idaho joins more than 30 states that have enacted or proposed changes to CPA licensing requirements since Ohio became the first state to pass a 120-credit pathway in January 2025. The pace of adoption has accelerated through 2026, with states taking different approaches: some created clean 120-credit alternatives like Idaho, others adjusted experience requirements, and several are still working through their legislative sessions. For a full breakdown of which states have enacted, proposed, or are considering 120-credit pathways, see our 120-credit CPA pathway tracker. You can also explore our interactive pathway map for a state-by-state visual.
What Doesn't Change
Idaho already allowed candidates to sit for the CPA exam with 120 credits. HB 563 changes the licensure side, not the exam eligibility side. License fees remain $120 for the initial application and $120 for annual renewal. Idaho's CPE (continuing professional education) requirement stays at 80 hours per year, which is higher than most states.
What Idaho Candidates Should Do Now
If you're graduating before July 1, 2026, you'll need to meet the current 150-credit requirement for licensure. If you're planning your coursework now and expect to graduate after that date, both pathways will be available to you. For candidates still deciding on a CPA review course, the reduced credit requirement may free up time and budget that would have gone toward a fifth year of school. The Idaho State Board of Accountancy handles all licensure applications and can answer questions about how HB 563 applies to your specific situation at (208) 334-2490. We've updated our Idaho CPA requirements page with the full breakdown of both pathways, including coursework and experience requirements for each.
Sources
- 1.Idaho Legislature — HB 563(accessed Mar 25, 2026)
- 2.CFO Dive — Idaho Governor Signs CPA Licensing Bill(accessed Mar 25, 2026)
- 3.Idaho State Board of Accountancy(accessed Mar 25, 2026)
- 4.Idaho Society of CPAs — 2026 Legislative Resources(accessed Mar 25, 2026)
Brennan Kolar
Founder, Atlas CPA Index
Brennan Kolar is the founder of Atlas CPA Index, an independent CPA review comparison platform covering all 55 U.S. jurisdictions. With over 10 years of experience with CPA review, he built Atlas to help candidates find the right review course based on how they actually learn, not which provider has the biggest ad budget.
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