Idaho

Idaho State Board of Accountancy
dopl.idaho.gov/boa/

To sit for the Exam (IDAPA 24.30.01.103): a baccalaureate degree including at least 30 semester (45 quarter) hours in business administration subjects, of which at least 20 semester (30 quarter) hours are in accounting subjects (excluding introductory courses). For licensure (Section 107): 150 semester hours, met via any one of: (a) a graduate degree with a Board-accredited accounting concentration; (b) a graduate business degree plus at least 24 semester hours of undergraduate accounting (or 15 graduate) covering data analytics, financial accounting, auditing, taxation, and management accounting; or (c) a baccalaureate degree from a Board-accredited business program plus 24 semester hours of business (other than accounting) and 24 semester hours of accounting covering the same subject areas.

1 year of experience (Section 107.02): full- or part-time employment over no less than 12 and no more than 36 months, with no fewer than 2,000 hours earned within the 10 years immediately preceding the license application, verified via the Board's Verification of Employment and Experience Evaluation form.

Yes, a separate ethics exam/course is required.

Yes — candidates can typically sit for the Exam before finishing all coursework required for full licensure (e.g. at 120 semester hours, finishing the rest before licensure).

Idaho's current rule (IDAPA 24.30.01, most recently amended 7/1/2025) does not contain a "bachelor's + 2 years' experience" alternative pathway as of this review, despite some secondary sources referencing pending changes around July 2026 — CARE could not confirm any such pending pathway in the current rule text. Confirm directly with the Board. Ethics: Section 107.03 requires "a course in professional ethics that is acceptable to the Board" prior to licensure.

https://files.dfm.idaho.gov/dfm-admin-website/rules/current/24/243001.pdf — accessed 2026-09-30