One year is required, either full time or part time, that extends over a period of no less than 12 months and no more than 36 months and includes no fewer than 2,000 hours. Experience must be obtained within the 10 years period immediately preceding the application for license.
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
Idaho Accountancy Rules (effective July 1, 2002)
- REQUIREMENTS FOR INITIAL CERTIFIED PUBLIC ACCOUNTANT LICENSURE (Rule 300).
Applications for initial licensure shall be made on a form provided by the Board. Applicants for licensure as certified public accountants must comply with the applicable sections of the Idaho Accountancy Act and the following requirements:
- Semester Hours. An applicant for licensure must have at least one hundred fifty (150) semester hours (or two hundred twenty-five (225) quarter hours) of college education including a baccalaureate or higher degree conferred by a college or university acceptable to the Board. An applicant for licensure who was accepted for the May 2000 CPA Examination or prior examination does not have to fulfill additional educational requirements beyond those required at the time of acceptance to sit for the CPA Examination.
- Accreditation. The Board shall recognize:
- Any college or university accredited by the Northwest Association of Schools and Colleges (NASC) or any other regional accrediting association having the equivalent standards;
- Any independent senior college in Idaho certified by the State Department of Education for teacher training, and;
iii. Accounting and business programs accredited by the Association to Advance Collegiate Schools of Business (AACSB) or any other accrediting agency having equivalent standards.
- Education Requirement. An applicant shall be deemed to have met the education requirement if, as part of the one hundred fifty (150) semester hours of education, the applicant has met any one (1) of the following four (4) conditions:
- Earned a graduate degree with a concentration in accounting from a program that is accredited in accounting by an accrediting agency approved by the Board;
- Earned a graduate degree from a program that is accredited in business by an accrediting agency approved by the Board and completed at least twenty-four (24) semester hours in accounting at the undergraduate or fifteen (15) semester hours at the graduate level, or an equivalent combination thereof, including coverage of, but not necessarily separate courses in, the subjects of financial accounting, auditing, taxation, and management accounting;
iii. Earned a baccalaureate degree from a program that is accredited in business by an accrediting agency approved by the Board and completed twenty-four (24) semester hours in accounting at the undergraduate or graduate level including coverage of, but not necessarily separate courses in, the subjects of financial accounting, auditing, taxation, and management accounting; and completed at least twenty-four (24) semester hours in business courses (other than accounting courses) at the undergraduate or graduate level; or
- Earned a baccalaureate or higher degree and completed at least twenty-four (24) semester hours in accounting at the upper division or graduate level at an institution approved by the Board and including coverage of, but not necessarily separate courses in, the subjects of financial accounting, auditing, taxation, and management accounting; and completed at least twenty-four (24) semester hours in business courses (other than accounting courses) at the undergraduate or graduate level.
License Status Types
Lapsed – No fee, no CPE requirement and may not practice public accounting or use title CPA or LPA. Do not publicly display, wall certificate.
Inactive – $100.00 annual fee, no CPE requirement and may not practice public accounting; must use “CPA-Inactive” or “LPA-Inactive”. Do not publicly display, wall certificate.
Retired – Must be 55 years of age or disabled. $100.00 annual fee, no CPE requirement and may not practice public accounting; must use “CPA-Retired” or “LPA-Retired“. Do not publicly display, wall certificate.
You may bring your license back into ‘Active’ status by completing the re-instatement/Re-entry process at any time by completing the reinstatement/re-entry application, submitting 80 hours of CPE (4 of which must be ethics with at least 2 Idaho specific ethics, and pay the reinstatement/re-entry fee.) Contact the Board office for the fee amount.
Licensing Application Types
To determine which application process applies to you and to download the appropriate application forms, answer the questions below.
1) Have you ever held a certificate/license to practice?
If Yes, go to Question # 2
If No, go to Question # 3
If you hold a substantially equivalent foreign country designation, and meet all the requirements of Idaho Code 54-210 (4), you may be eligible for licensure by foreign reciprocity. If so, go to Question # 2
2) Have you only held a certificate/license to practice in Idaho?
If No, Go to question # 4
3) Did you pass the Uniform CPA Exam as an Idaho candidate?
If Yes, Application for License Packet
If No, Application for License by Grade Transfer
4) Do you currently hold a certificate/license in good standing in another jurisdiction?
If yes, Application for License by Reciprocity
Applicants for licensure by reciprocity must hold a current license in good standing in another jurisdiction.
If No, you are not eligible for licensure. Applicants for licensure by reciprocity must hold a current license in good standing in another jurisdiction.
Ethics course accepted: AICPA Ethics
License Renewal Payments
Your license must be renewed no later than July 1st. License renewals may be made online and the Board accepts Visa, Mastercard, Discover and American Express. Renew your license online The only forms of payment currently acceptable for mailed license renewals are Checks, Cash or Money Order. License Renewal Form
Idaho has adopted mobility as of July 1, 2008. Idaho has eliminated its requirement of “Notice and Fee” for Practice Privileges effective July 1, 2008.
There are three ways in which licensees from other jurisdictions qualify to practice in Idaho under substantial equivalency:
1) A person whose principal place of business is not in this state and who has an active certificate and license as a certified public accountant from any state which the board has determined to be substantially equivalent to this chapter shall be presumed to have qualifications substantially equivalent to this state’s requirements and shall have all the privileges of licensees of this state without the need to obtain a license; or
2) A person whose principal place of business is not in this state and who has an active certificate and license as a certified public accountant from any state which the board has not determined to be substantially equivalent to this chapter shall be presumed to have qualifications substantially equivalent to this state’s requirements and shall have all the privileges of licensees of this state without the need to obtain a license only if such person demonstrates that his or her qualifications are substantially equivalent to the licensure requirements of this chapter; or
3) The requirement to demonstrate substantially equivalent qualifications shall be waived if the applicant has been licensed for no less than four years as a certified public accountant within the previous ten years.
Licensees who qualify under one of these three scenarios, and who offer services in Idaho or to Idaho clients, are subject to the regulatory authority of the Idaho State Board of Accountancy. The Board may administrative penalize the licensee of another jurisdiction for violations of Idaho’s Accountancy Act and Rules. Information on disciplinary action by ISBA will be provided to the home state of licensure, and may be used as a basis for regulatory action in that state.
On July 28, 2011, NASBA and the AICPA launched CPAmobility.org – an online tool designed to help CPAs navigate the new practice privilege requirements that allow CPAs to more easily practice across state borders.
The site works by posing three targeted questions to CPAs interested in exercising cross-border practice privileges. Those are:
- Where is your principal place of business?
- Where are you going to perform services (target state)?
- What type of services will you perform?
Information on licensing and registration requirements is then produced allowing CPAs to move quickly to address new business opportunities. In addition, contact information for state boards of accountancy is also easily available from the search results page.
Military Education Training and Experience
The Idaho State Board of Accountancy may accept military education, training or service by an individual as a member of the armed forces or reserves of the United States, the national guard of any state, the military reserves of any state or the naval militia of any state toward the qualifications to receive licensure, certification or registration.
Licensees who are on active duty with the United States Armed Forces or reserves shall be exempt from the payment of license fees during their service and for six months following the date of their discharge. The Board will require materials to document your active military status prior to your renewal.
Please contact the Board by e-mail at email@example.com or firstname.lastname@example.org or call the office at 208-334-2490.