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State Requirements


State & Territory Requirements

Last Updated 2/24/2020


Age Requirement 18
Citizenship Requirement No
Residency Requirement Yes
Social Security # Requirement Yes
Education Requirement for Licensure 150 hours (including B.A.)
Participates in International Examination Program No
Hours in Accounting: 24 semester hours or equivalent quarter hours in accounting or 15 semester hours or equivalent quarter hours in accounting at graduate level (including coverage of, but not necessarily separate courses in the subjects of financial and managerial accounting, tax and audit)
Exam sitting requirements: Bachelor's degree containing 30 or more semester hours (or 45 or more quarter hours) in business administration subjects of which at least 20 semester hours or equivalent quarterly hours be in the study of accounting subjects
Experience Requirements: 1 year experience, verified by a licensed CPA, from which the candidate can demonstrate satisfactory knowledge of current practice standards and pronouncements of the profession in the areas of accounting, auditing, management advisory, financial advisory, consulting, and tax advice. Must occur in no less than 12 months and no more than 36 months and include no fewer than 2,000 hours. Experience must be earned within a 10 year period immediately preceding the latest application for licensure.
Ethics Exam: Must pass AICPA Professional Ethics Exam for initial licensure or exam as approved by the Board of Accountancy
State Society

Idaho Society of Certified Public Accountants

Gwynne Lethcoe


1649 W Shoreline Drive

Suite 202

Boise, ID



State Board
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