REQUIREMENTS
Do you qualify to take the Uniform CPA Examination as an Idaho candidate?
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.
All candidates with a foreign education will be required to have a formal evaluation of their education acceptable to the Board..
All applicants who submit an application dated 12/1/2015 or later, who have attended or graduated from a foreign school will be required to have a professional evaluation from NIES (Nasba International Evaluation Services) 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.
All transcripts and evaluations must be sent directly from the school or NIES evaluation service 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.
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.
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.
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:
NASBA receives payment from candidate.
NASBA issues NTS (Notice to Schedule) with 6 month expiration date.
Candidate contacts Prometric to schedule testing.
Candidate takes exam.
Board notified of candidate scores.
Score(s) released to candidate.
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.
If you are approved as an Idaho candidate, you may take the exam at any Prometric testing center offering the exam.
The length of each section is 4 hours.
*
PROMETRIC
PROMETRIC
FEE SCHEDULE
NASBA
AICPA
HOURLY
SECURITY
2019
20.00
100.00
20.57
6.12
2020
20.00
100.00
20.94
6.23
2021
20.00
100.00
20.94
6.23
CANDIDATE COST BY SECTION
2019
208.40
2020
209.99
2021
209.99
Testing Dates
January
Scheduling & Testing |
February
Scheduling & Testing |
March
Scheduling/ No Testing |
April
Scheduling & Testing
|
May
Scheduling & Testing
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June
Scheduling/ No Testing
|
July
Scheduling & Testing |
August
Scheduling & Testing |
Septermber
Scheduling/ No Testing |
October
Scheduling & Testing |
November
Scheduling & Testing |
Decemeber
Scheduling/ No Testing |
