This Way To CPA
2014 CPA Exam Booklet
Section Testing Fees
Board of Examiners
Re-print your NTS
CPA Exam Pass List
New Score release timeline FAQs
CPA Exam Pass List
January - February 2014
April - May 2014
Abel Soares III
January - February 2013
April - May 2013
Jacob S. Emery
Tae Jung Kim
July - August 2013
October - December 2013
January - February 2012
April - May 2012
July - August 2012
October - November 2012
Ronald G. Anderson
Carly L. Costello
Jacob A. Darrington
Jamie L. Duman
Kelsey J. French
Brian M. Heim
Terri J. Hunter
Marina M. Jackman
Craig D. Lebeau
Robert C. Morris
Kyle J. Munk
Nicholas S. Orgill
Ryan W. Paluso
Chad R. Parkinson
Kirsten L. Pruett
Megan E. Reilly
Robert D. Renna
Theresa E. Schaefer
Arthur R. Tyczka
John D. Wheeler
Kelsey E. White
Christopher R. Wynn
Alex D. Yeggy
Brett R. Zollinger
Jordan A. Zwygart
January - February 2011
April - May 2011
July - August 2011
October - November 2011
January - February 2010
April - May 2010
Callie Van Houten
July - August 2010
October - November 2010
January - February 2009
Nathan John Fish
April - May 2009
July - August 2009
October - November 2009
Robert W. Bush
Daniel T. Coleman
Michelle B. DeSort
Michael D. Freeman
David T. Harris
Ryan M. Larson
Ann J. Lowe
Daniel R. Miller
New On-line Service for CPA Candidates
CPA Examination Candidate,
NASBA’s National Candidate Database (NCD) has implemented a new on-line service that allows you to download and reprint your Notice to Schedule (NTS). You will no longer need to contact NASBA to request a reprint of your NTS.
The free service is available to candidates in all jurisdictions that have an open NTS. Please note: previously attended or expired NTSs are not available for reprint.
Other Helpful Instructions
- Jurisdiction ID numbers are on most score notices.
- Texas candidates should note there are Nine (9) zeros in front of the actual jurisdiction ID number. All zeros must be entered for the NTS to appear.
- California and Virginia candidates’ ID numbers contain both letters and numbers.
HOW TO REPRINT MY NTS
Candidates can go to their state page and click on NTS (Example shown for the state of Louisiana):
Candidates can reprint their NTS directly via the link below:
This message brought to you by National Association of State Boards of Accountancy (NASBA)
150 Fourth Avenue North, Suite 700, Nashville, TN, 37219
Prometric Testing Centers (
Idaho State University - Meridian
1311 East Central Dr Rm 685
Meridian ID 83642
Phone 208-373-1815Idaho State University - Pocatello
1001 South 8th Avenue
Pocatello ID 83209
APPLICATION PROCESSDo you qualify to take the Uniform CPA Examination as an Idaho candidate?
The Uniform CPA Examination is a Computer Based Test comprised of four sections. The length and testing fees vary for each section.
THE SCORE REVIEW PROCESS
What is a score review?
How do I request a score review?
What is the fee for a score review?
A Score Review is a review and verification of the candidate's score. Because all scores undergo several quality control checks before they are reported, a score review seldom results in a score change. However, the score review option is available to candidates who would like to have their scores rechecked.
During a limited period of time following score release, candidates may request a review of the scores they earned at the most recent examination given.
There is a Score Review and Appeal Process available for candidates/ If you would like to request that your score be validated by the AICPA, you may request a score review. It might be helpful for you to know that all reported scores are subject to routine quality controls and are, in fact, scored twice before they are reported to state boards. As a result, the likelihood of a score change following score review is exceedingly small, or less than 1 percent of all requested score reviews since the inception of the computer based test.
Candidates must be eighteen (18) years of age or older.
Good Moral Character
Each applicant must sign the Idaho Department of Law Enforcement Criminal History Records Check form and return it with their application.
An applicant for the CPA Examination must be a resident , have been a resident, or intend to immediately become a resident of the State of Idaho with the intention of remaining.
Baccalaureate Degree or Equivalent with 30 or more semester hours (or 45 or more quarter hours) in business administration subjects, of which at least 20 or more semester hours (or thirty or more quarter hours) shall be in the study of accounting subjects. If you have a combination of semester credits and quarter hours, you can convert the quarter hours to semester credits by multiplying the quarter hours by two (2) and then dividing by three (3). All transcripts must be sent directly from the college or university. Transcripts delivered to the student in a sealed envelope will not be accepted by the Board. All transcripts must contain a signature of the Registrar or some other official representative of the institution. Transcripts received with the application or marked "issued to student" and without the official seal will not be accepted. Applicants who have attended or graduated from a foreign school may be required to have a professional evaluation of their foreign transcript(s). The transcript evaluation must show a course-by-course breakdown of accounting, business-related, and general education subjects. It is the applicant's responsibility to ensure the timely submission of the evaluation. Contact information for evaluators who are a member of the National Association of Credential Evaluation Services (NACES) www.naces.org can be found here. Others may be acceptable and this list is not intended to be inclusive. All transcripts must be sent directly from the school to the Board office at:
Idaho State Board of Accountancy Attn: Sandy Bly PO Box 83720
Boise ID 83720-0002
Submit application and pay application fee.
The application deadline has been eliminated. You should apply for sections you anticipate taking during a six month period. NASBA will bill you for all sections that you indicate on your application, and issue an NTS for those sections after full payment.
NASBA's payment is due within 90 days.
You will not be allowed to apply for any sections with an open NTS. Any application received for a section with an open NTS will be revised to delete that section.
Candidates who last took the exam as an Idaho candidate will complete the CBT Re-Exam application. The application process takes only a few days for a re-exam applicant.
All transfer candidates (candidates who last took the exam in a jurisdiction other than Idaho) must complete the CBT CPA Exam Application Packet. These candidates will be required to have their College or University send official transcripts.
Applicants who have applied for the cpa exam in another jurisdiction must submit the Idaho Interstate Exchange form to the other jurisdiction. The candidate is responsible for paying any fee associated with this form and should contact the other jurisdiction to see if there is a fee to complete the form and return it to the Idaho State Board of Accountancy. The grades may be accepted by the Idaho Board in lieu of examination of subjects passed, provided the state has standards and requirements at least equivalent to the requirements of the Idaho State Board of Accountancy. The application process takes approximately 30 days for a transfer candidate.
First Time Candidates:
All first time candidates must complete the CBT CPA Exam Application Packet. These candidates will be required to have their College or University send official transcripts. The application process takes approximately 30 days for a first time candidate. All first time candidates will also be required to complete a candidate questionnaire when they submit payment online for the NASBA payment coupon. Candidates who pay by mail or over the phone will also be required to complete the questionnaire, and will be notified by the Board. Candidates who do not complete the questionnaire may be delayed in testing.
The Idaho State Board of Accountancy will collect the following application fee: Please do not send cash. Your canceled check is your receipt. Your check must be payable to the Idaho State Board of Accountancy. Exam application fees are not refundable.
Original (first time sitting as an Idaho candidate)
$100.00 Transfer (candidates who last took the exam for a jurisdiction other than Idaho) $100.00 Re-Exam (candidates who last took the exam as an Idaho candidate) $ 50.00
Candidates who have credit for passed sections:
It is the candidates responsibility to apply an adequate amount of time prior to expiration of credit to ensure that they will be able to schedule a test date. For more information, see the credit section.
If you have a disability, or medical condition, and you wish to request an accommodation for the CPA Examination, you will be required to complete a form requesting the accommodation. You will be notified in writing of the Board's decision. Documentation of a disability and/or previous accommodations must be attached to the exam application. If you wish to discuss this issue further or would like additional information or the necessary form, please contact Sandy Bly, at the Board office by e-mail or phone 208-334-3584.
2 Board approves candidate and submits ATT (Authorization To Test) to NASBA. The ATT is valid for 90 days. 3
NASBA sends an invoice to the candidate for testing fees.
Candidates will be responsible to pay the testing fees to NASBA (The candidate has 90 days to pay NASBA.) for each section of the examination they apply for. This includes the AICPA fee, NASBA fee, Prometric fee and the Security fee as follows:
Exam Section Name and Length
$19.52 per hour
Auditing & Attestation
Business Environment & Concepts
Financial Accounting & Reporting
4 Candidate submits payment to NASBA prior to expiration of ATT (Authorization To Test). 5 NASBA receives payment from candidate. 6 NASBA issues NTS (Notice to Schedule) with 6 month expiration date. 7 Candidate contacts Prometric to schedule testing.
If you are approved as an Idaho candidate, you may take the exam at any Prometric testing center offering the exam.
The exam will be available in "windows": Each window will consist of three (3) months.
January February March Scheduling & Testing Scheduling & Testing
Scheduling / No Testing
April May June Scheduling & Testing Scheduling & Testing
Scheduling / No Testing
July August September Scheduling & Testing Scheduling & Testing
Scheduling / No Testing
October November December Scheduling & Testing Scheduling & Testing
Scheduling / No Testing
8 Candidate takes exam. 9 Board notified of candidate scores. 10
Board issues scores to candidate.
There is no longer a Uniform Grade Mailing date.
NASBA will process the data into Score Notices (candidates will receive their score in the same manner they received their payment coupon and their notice to scheule). Check your CPA Exam score online!
Score Review or Appeal:
NASBA provides score review and score appeal services. Through them, candidates may request to review and appeal their scores. The likelihood that a candidate's score will change because of a review or an appeal is extremely low. However, the decision to review or appeal is up to the candidate.
Credit For Subjects
Candidates may take sections individually and in any order. Credit for any test section(s) passed shall be valid for eighteen (18) months from the actual date the candidate took that test section(s), without having to attain a minimum score on any failed test section(s) and without regard to whether the candidate has taken other test sections, provided that:
a. Candidates must pass all four test sections of the CPA Examination within a rolling eighteen (18) month period, which begins on the date that the first test section(s) passed is taken;
b. Candidates cannot retake a failed test section(s) in the same examination window; and
c. Candidates who do not pass all four sections of the CPA Examination within the rolling eighteen (18) month period shall lose credit for any test section(s) passed outside the eighteen (18) month period and that test section(s) must be retaken.
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