Verified November 6, 2026 against the state board. Rules change, so read the board’s current rules before relying on them.
Idaho State Board of Accountancy licenses CPAs in Idaho. Its rules and forms are the authority for everything on this page.
Idaho CPAs renewing active need 80 CPE hours in the two calendar years before the reporting form is due, with at least 30 and no more than 50 counted in any one calendar year, including 4 hours of ethics (IDAPA 24.30.01.111).
Sources: law.cornell.edu/regulations/idaho/IDAPA-24.30.01.111, law.cornell.edu/regulations/idaho/IDAPA-24.30.01.112, law.cornell.edu/regulations/idaho/IDAPA-24.30.01.113, law.cornell.edu/regulations/idaho/IDAPA-24.30.01.400, nasbaregistry.org/cpe-requirements/idaho
Idaho CPA licenses are renewed every year and expire on June 30 (IDAPA 24.30.01.108). The active renewal fee is $120.
Sources: law.cornell.edu/regulations/idaho/IDAPA-24.30.01.108, law.cornell.edu/regulations/idaho/IDAPA-24.30.01.110, law.cornell.edu/regulations/idaho/IDAPA-24.30.01.400, nasbaregistry.org/cpe-requirements/idaho
House Bill 563 (2026), signed March 18, 2026, created three CPA licensure pathways available from July 1, 2026, including a bachelor's degree plus two years of experience without the 150-hour requirement.
Sources: law.cornell.edu/regulations/idaho/IDAPA-24.30.01.107, pubt.io/view/7BF830BD02FA7D781DE79EABD77F28F79C5C16B4, cfodive.com/news/idaho-gov-signs-cpa-licensing-bill-accounting-shortage/815255, mncpa.org/involvement/legislative/broadening-pathways-to-cpa/national
Idaho CPAs renewing active need 80 CPE hours in the two calendar years before the reporting form is due, with at least 30 and no more than 50 counted in any one calendar year, including 4 hours of ethics (IDAPA 24.30.01.111). At least 4 of the 80 hours must be ethics. New and reciprocal licensees complete a course of at least 2 hours on Idaho state-specific ethics (the Idaho Accountancy Act and Rules) in the calendar year the license is issued, and at least 30 hours in the second calendar year (IDAPA 24.30.01.111.02). The Board may grant exceptions or extensions for health reasons certified by a medical doctor or for other good cause, requested on that year's reporting form. The Board can attach to an extension a penalty of up to 50% of the hours short, with hours and penalty due by April 30; ethics shortfalls carry a 50% additional ethics penalty (IDAPA 24.30.01.113). Inactive and retired licensees are exempt from CPE under Idaho Code 54-211.
A signed CPE reporting form is due by January 31 each year (IDAPA 24.30.01.112). The CPE period runs on calendar years. Late CPE filing fees rise monthly from $100 in February to $300 in June (IDAPA 24.30.01.400). Licensees in another state who live there may attest to meeting that state's CPE rules instead.
Idaho CPA licenses are renewed every year and expire on June 30 (IDAPA 24.30.01.108). The active renewal fee is $120. Annual. Licenses expire on June 30 of each year (IDAPA 24.30.01.108). June 30. Renewal after July 1 and before August 1 owes the late renewal fee; a license not renewed by August 1 lapses and requires reinstatement under Idaho Code 54-211. Active renewal $120; inactive or retired $100; late renewal fee $100. Reinstatement costs the unpaid license fees for the preceding three renewal cycles (IDAPA 24.30.01.400).
Where the practice privilege under Idaho Code 54-227 does not apply, the Board issues a reciprocal license under Idaho Code 54-210(2). An applicant whose principal place of business is outside Idaho and who holds a license from a state NASBA's National Qualification Appraisal Service has found substantially equivalent is presumed qualified (IDAPA 24.30.01.110). The reciprocity application fee is $175 plus the license fee.
From July 1, 2026, licensure education is one of: a postbaccalaureate degree with an accounting concentration (24 semester hours of non-introductory undergraduate accounting, or 15 graduate semester hours, or a combination); a baccalaureate degree plus 30 additional semester hours with 24 hours of non-accounting business and 24 hours of non-introductory accounting; or a baccalaureate degree with the same 24 business and 24 accounting hours. The 150-semester-hour route (bachelor's plus 30 additional hours) remains Pathway 2. Since July 1, 2026, Pathway 3 allows licensure with a baccalaureate degree and no 150-hour total, paired with two years of experience (HB 563).
Pathways 1 and 2 require one year of experience under Idaho Code 54-209, spanning 12 to 36 months and at least 2,000 hours within the 10 years before application, verified on the Board's employment and experience forms (IDAPA 24.30.01.107). Pathway 3 (baccalaureate only) requires two years of experience.
Applicants must complete a professional ethics course acceptable to the Board before licensure (IDAPA 24.30.01.107).
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