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.
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|
You should apply for sections you anticipate taking during a six month period. The Uniform CPA Examination is comprised of four sections: Auditing and Attestation (AUD), Business Environment and Concepts (BEC), Financial Accounting and Reporting (FAR) and Regulation (REG). Each section is a four hour exam. 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.
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!
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.
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
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.
AICPA / NASBA & PROMETRIC Fees (Candidate cost per section) $224.99
CPA Exam Pass List
Oct – Nov – Dec 2019
Kamila Van Horn
Jul -Aug- Sep 2019
Apr – May – Jun 2019
Jan – Feb – Mar 2019
Jul -Aug- Sep 2018
Candidates can go to their state page and click on NTS OR Candidates can reprint their NTS directly via this link.
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.
If you are approved as an Idaho candidate, you may take the exam at any Prometric testing center offering the exam.
Idaho State University – Meridian
1311 East Central Dr Rm 685
Meridian ID 83642
Idaho State University – Pocatello
1001 South 8th Avenue
Pocatello ID 83209
Score Review Process
The Score Review Process
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. 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 who have credit for passed sectionsIt 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.
The Uniform CPA Examination is a Computer Based Test comprised of four sections. The length of each section is 4 hours.