Idaho State Board of Accountancy

Prometric Testing Centers ( Idaho )

5123 North Glenwood
Garden City, ID 83714 Phone: 208-321-7422

1001 South 8th Avenue
Pocatello , ID 83209 Phone: 208-282-4506

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 score review?

Score review is a verification of a candidate's Uniform CPA Examination score. It involves making certain that the approved answer key was used and that it was applied correctly.   Score review is a service to candidates offering additional assurance that operational quality controls in the scoring process were complete and the scores are accurate. It is an automated and validated process, and does not involve human graders. It is NOT an opportunity to “find additional points” or to have new responses considered.

....................................................................................................................................................................................

Why should I request a score review?

If you would like to request that your score be validated by the AICPA, you may want to request a scorereview. 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.

...................................................................................................................................................................................

How and when should I request a score review?

Contact your board of accountancy, or its designee, for instructions on requesting a score review, payingthe required fee, and meeting the required deadline. Note that the option to apply for score review isavailable only for a short period of time after your score has been reported to you. If you applyafter the deadline date, your request will not be processed.

......................................................................................................................................................................................

How much is the score review fee?

Score review fees may vary from jurisdiction to jurisdiction. Contact your board of accountancy, or its designee, for the fee that applies to you.

.....................................................................................................................................................................................

How will the score review results be communicated?     After your request is submitted by NASBA to the AICPA, and the AICPA reviews your score, the AICPA will report the result through NASBA to your board of accountancy, or its designee. NASBA, the board, or its designee, will transmit the result to you.

.....................................................................................................................................................................................

Candidates must be sure they meet all requirements before applying for the exam. If you have any questions, contact Sandy Bly at the Board office. Your application fees are not refundable if your application is denied.

www.cpa-exam.org

Do you qualify to take the Uniform CPA Examination as an Idaho candidate?

REQUIREMENTS

Age

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.

Residence

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.

Education

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.  Click here for contact information of evaluation providers.  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

APPLICATION PROCESS

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.

Re-Exam Candidates:

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.

Transfer Candidates:

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.

Download forms from our web site!

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.

ADA Requests

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.

Board approves candidate and submits ATT (Authorization To Test) to NASBA. The ATT is valid for 90 days.

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:

The fee increases shown in red below will be in effect for all ATT's uploaded to the National Candidate database on or after 8-16-2008.

Initial Examination candidates should submit an application by July 1, 2008 to avoid the fee increase.

There is no guarantee that the fee increase will be avoided if there is a delay in approving you as a candidate.

Re-Exam candidates should submit their applications by 8-1-2008 to avoid the fee increase.

Exam Section Name	Formerly	AICPA Fee (per section)	NASBA Fee (per section)	Prometric Fee ($23.85 hr)	Security Fee	Length (hrs)	Total Cost Invoiced
Auditing & Attestation	AUDIT	2008 $80 2009 $95 2010 $95	$18	$107.33	2008 $4.00 2009 $5.95 2010 $5.95	4.5	$209.33
Financial Accounting & Reporting	FARE	2008 $80 2009 $95 2010 $95	$18	$95.40	2008 $4.00 2009 $5.95 2010 $5.95	4.0	$197.40
Regulation	ARE	2008 $80 2009 $95 2010 $95	$18	$71.55	2008 $4.00 2009 $5.95 2010 $5.95	3.0	$173.55
Business Environment & Concepts	LPR	2008 $80 2009 $95 2010 $95	$18	$59.63	2008 $4.00 2009 $5.95 2010 $5.95	2.5	$161.63

Candidate submits payment to NASBA prior to expiration of ATT (Authorization To Test).

NASBA receives payment from candidate.

NASBA issues NTS (Notice to Schedule) with 6 month expiration date.

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.

Testing Dates

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

Candidate takes exam.

Board notified of candidate scores.

Board issues scores to candidate.

There is no longer a Uniform Grade Mailing date. NASBA will process the data into Score Notices (which will include diagnostics for failing scores) and send the Score Notices to the Board. The Board will then review, process, approve, and mail the Score Notices to candidates. The passing score for each section is 75. For more information about obtaining credit, see this section.

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. Click here for more information on either service.

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.

Back to Menu

Last Edited 04/23/2008 12:49 PM

This page is best viewed with Internet Explorer 5.5 or higher