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;
Accounting and business programs accredited by the
American Assembly of 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:
1) 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;
2) 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;
3) 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
4) 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.
All CPA and LPA licenses expire June 30th of every
year. Renewal must be paid no later than July 1st to avoid the late
fee. If your renewal is postmarked by the US Postal Service no later
than July 1st, a late fee will not be incurred.
Practice Privileges also expire June 30th of each year.
EXAMINATION FEES
Initial or Transfer Application
(any or all parts)
Additional fees will be payable to NASBA
