Student Members

What educational requirements must I meet to qualify to sit for the Uniform CPA Exam?

A baccalaureate degree or its equivalent, which includes 30 or more semester hours in business administration subjects from a college or university recognized by the Board, of which at least 20 semester hours are in the study of accounting subjects.

I have passed the Uniform CPA Examination as an Idaho candidate; what else do I need to do to become licensed in Idaho?

• Submit your experience on forms approved by the Idaho State Board and the "Application for License"
• Successfully complete a course in ethics.
• Meet the 150-hour education requirement.
• Experience: 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-year period immediately preceding the application for a license. Experience must be verified by a licensee who held a current and active license at the time the experience was obtained.
• An applicant is 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 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. Completion of 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;
    • Earned a baccalaureate degree at an institution approved by the Board or from a program that is accredited in business by an accrediting agency approved by the Board. Completion of at least twenty-four (24) semester hours in business (other than accounting courses) and 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.

For more information, visit ISBA's website.