Official Government Website


E-mail sent to examination candidates on 5/6/2020 –

Dear Exam Candidate,

The Idaho State Board of Accountancy recently met and issued a Proclamation that included information pertaining to the CPA exam process and credit extensions impacted by the COVID-19 pandemic.   These are very uncertain times and we would like to update you on several important issues.

The first area pertains to the Authorization To Test (ATT) and the payment of the coupon for the exam.  Rule 102 of the Idaho Accountancy Rules provides a candidate 90 days to pay the coupon after it is issued.  Pursuant to the Proclamation, Board Staff shall have the ability, in its discretion, to extend the 90-day deadline for any applicant who has been furloughed or unemployed by the COVID-19.  Applicants requesting an extension of time to pay for the reasons cited, should contact Sandy Bly at the Board office.

Rule 102 also provides that a Notice to Schedule (NTS) for the CPA exam is valid for six (6) months after it is issued.  The Proclamation allows the Board Staff, at their discretion, to extend any unexpired NTS, during the pendency of any Orders from the Governor, by 90-180 days per exam section.  The Board is continually monitoring NTS’s and their expiration on a daily basis and will be making necessary extensions as necessary without you having to contact the Board office.  You are welcome to contact Sandy Bly to discuss but know we are working diligently to make sure those impacted by the current situation are not disadvantaged.

As you are all aware, Rule 105 of the Accountancy Rules requires candidates to pass all four (4) sections of the exam with a grade of seventy-five (75) or higher within an 18-month periods which begins on the date the first exam section was passed.  The rule further states that candidates will lose credit for any exam section(s) passed outside the 18-month period.  The Board has granted Board Staff to be entitled after review and using its discretion to extend the period and credit validity in 90-day increments for those credits that were lost and affected by the COVID-19 pandemic and the exam site closures.  As with the case of NTS expirations, Board Staff is also monitoring credit expirations on a daily basis and will make decisions without contact from you but if you have questions or concerns, please reach out to Sandy Bly.

We have been notified that sites that service the majority of our Idaho candidate are open or will be open shortly.  For a complete list of site openings and what to expect on exam day, we encourage you to visit the Prometric website.  Please note that Prometric will be adhering to social distancing protocols so the flexibility of available testing dates and stations is not what it used to be.  Make sure that you plan and manage your selection of sections on an application and test dates accordingly.  For example, many people trying to get into selected Prometric sites now are not finding availability until July or August in most cases.

These are challenging times in addition to the stress of studying and taking the CPA exam under ‘normal’ circumstances.  The Board has charged staff to put every effort into making sure that candidates are treated fairly.

The Board will be meeting again in June and July and these and many other topics will be reviewed and discussed.  Please know that Board staff is here to help you navigate through these challenging and ever- changing times.  Like many businesses, we are operating mostly on a remote basis.  If you have questions or concerns, the best way to communicate with us is by emailing Sandy Bly at

For a complete look at the Proclamation, please visit our website at

Wishing you the best of luck in your pursuit of passing the CPA exam.

Kent A. Absec
Executive Director

Sandy Bly
Administrative Assistant II

ver: 3.4.0 | last updated: