Initial License. Applicants who have passed the Uniform CPA Examination and are not licensed to practice public accounting in any jurisdiction may apply for an Initial License in Idaho.

Click Initial Licensure in the menu bar at the top of this page for additional information.

Reciprocal License/Grade Transfer. Applicants who have passed the Uniform CPA Examination in another jurisdiction may apply for an initial license by grade transfer. An applicant having a valid unrevoked active license to practice as a CPA or an inactive or retired license from any jurisdiction may apply for a Reciprocal License of the same status.

International Reciprocity. An applicant who holds a valid unrevoked foreign designation and has passed the IQEX may apply for International Reciprocity.

Click Reciprocal Licensure in the menu bar at the top of this page for additional information.

Practice Privilege. Idaho has adopted mobility and has eliminated its requirement of “Notice and Fee” for Practice Privileges. For more information about Practice Privilege, please review Idaho Code Ann. § 54-227 and Idaho Admin. Code r. 24.30.01.202.

Effective July 1, 2008, an individual whose principal place of business is outside of Idaho may exercise all the privileges of Idaho CPAs without the need to obtain a license or pay a fee if the individual:

• Holds an active license in good standing in a substantially equivalent jurisdiction; OR
• Has individual qualifications that are substantially equivalent to Idaho's requirements; OR
• Has been licensed for no less than four (4) years as a certified public accountant within the previous ten (10) years.

There are no notice or fee requirements for such practice privileges; however, such individuals will be subject to the disciplinary authority of the Idaho Board. (See Admin. Code r. § 24.30.01.110)

A CPA who holds a license in a jurisdiction not deemed substantially equivalent list linked above may submit documentation of their individual substantially equivalent qualifications to the Idaho Board of Accountancy or they may obtain an individual substantial equivalency evaluation from NASBA's CredentialNet Service. Documentation sent to the Idaho Board should be mailed to P.O. Box 83720, Boise ID 83720-0002 or emailed to isba@dopl.idaho.gov.

Consent to Jurisdiction

Licensees of other states exercising the privilege afforded hereby consent, as a condition to the grant of this privilege:

• To the personal and subject matter jurisdiction and disciplinary authority of the Idaho Board;
• To comply with Idaho law and Board Rules; and
• To the appointment of the state board which issued their license as their agent upon whom process may be served in any action or proceeding by the Idaho Board against such licensees.

  
  

Firm Registration Requirements May Apply

Under mobility in Idaho, a licensee whose principal place of business and license are in another state can use the "CPA" title in Idaho. The licensee may offer attest services from the out-of-state firm without registering the firm in Idaho, provided the firm is registered in the home state and undergoing peer review there. Individuals with practice privileges in Idaho shall comply with the peer review requirements in the state of their principal place of business. See Idaho Admin. Code r. 24.30.01.502 to 506. 

Internet Disclosures. An individual entering into an engagement to provide professional services via a website, pursuant to practice privileges granted by Idaho, shall disclose, via their website, their principal state of licensure, license number, and address. A firm offering or rendering professional services to Idaho businesses or residents via a website shall provide, on the website's homepage, a means for regulators and the public to contact a responsible licensee in charge at the firm regarding complaints, questions, or regulatory compliance. Such a firm or individual consents to the disciplinary authority of the Idaho Board by the act of providing services via a website.

For mobility purposes, "CPA license" means a CPA license granted by the state board after all education, exam and experience requirements have been met. A CPA performing services through mobility may only perform the same level of services (attest or non-attest) in the mobility jurisdiction as he or she is permitted to perform in the home jurisdiction. Please note the following if you are coming from one of the jurisdictions listed:

• An Alabama certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.

• A Connecticut certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.

• An Illinois certificate or registered certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.

• Both a Hawaii CPA license and permit are required in order to hold out or practice as a CPA in a mobility jurisdiction.

• A Kansas certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.

• Both a Nebraska CPA certificate and permit are required in order to hold out or practice as a CPA in a mobility jurisdiction.

• An Oklahoma registrant must hold an active permit In order to hold out or practice as a CPA in a mobility jurisdiction.

Click Practice Privilege in the menu bar at the top of this page for additional information.

Firm Registration. Any firm or office thereof established or maintained to offer public accounting services that are subject to peer review in the state of Idaho must register with the Idaho State Board.

Click Firm Registration in the menu bar at the top of this page for additional information.

License Relinquishment: Any individual CPA licensed in Idaho who no longer wishes to hold said license/permit to practice may voluntarily relinquish their CPA license to the Idaho Board.

Click Relinquish a License in the menu bar at the top of this page for additional information.