The Idaho CPA Exam

After years of undergraduate and postgraduate study you are now ready to begin your career as an Idaho Certified Public Accountant. However, before you can practice as a CPA you will need to qualify for, sit for, and pass the Idaho CPA Exam. To do this you will need to arm yourself with some basic information about where and how to apply, what to study, and what to expect on the test day. Luckily this article contains everything you need to know about taking the Idaho CPA Exam.

Idaho State Board of Accountancy
ATTN: Sandy Gentry
PO Box 83720
Boise, Idaho 83720-0002
(208) 334-2490

Requirements to Sit for the Idaho CPA Exam

There are four basic requirements that you must meet in order to qualify to sit for the Idaho CPA Exam. First you must be over 18 years of age. Secondly you need to be of good moral character. The Accountancy Board evaluates your character by conducting a background check, which you will need to pay for. Next you will need to be a current resident of Idaho, or you must be planning on moving to Idaho in the near future with the intent to establish yourself as a resident of the state. Finally there are specific educational requirements that you must meet in order to qualify to sit for the Idaho CPA Exam. First you must have earned a baccalaureate degree from an accredited and approved college or university. You must also have taken at least 30 hours of business administration classes, with at least 20 semester hours dedicated to accounting topics such as financial accounting, or managerial accounting. In order to prove you have the necessary educational background needed to take the Idaho CPA Exam you will need to request that your transcripts be sent directly to application board, following the direction in the application packet.

Application Process

The first step in the application process to sit for the Idaho CPA Exam is to obtain an application package. You can find information about how to request an application package by mail, or how to download the necessary forms and instruction at the following link: If you are a first time taker of the Idaho CPA Exam you will need to fill out and complete the CBTCPA Exam Application Packet. If you will need testing accommodations because of a disability you will need to request accommodations at the time you submit your application. You will need to fill out an accommodation form, which will be in your application packet. You will also need to submit an application fee along with your completed application and supplemental forms. To see what the most current application fees are you will need to visit the Idaho Board of Accountancy’s website, however to give you an idea of what to expect, the 2006 application fee was $100 for first time and transfer Idaho CPA Exam applicants, and a $50 application fee for applicants who were re-taking the Idaho CPA Exam.

Keep in mind that this packet will take about 30 days to evaluate and process before you can go on to the next steps. Deadlines for submitting applications have been eliminated because now testing is done two months out of every three months. The only time limitation is that you will have only six months to take your exams after you submit your application, so don’t apply for more tests than you will be able to successfully complete in a six month period.

After the Board receives your application, processes it, and approves you to sit for the Idaho CPA Exam, they will submit an Authorization to Test to the NASBA. NASBA will then invoice you for the exams that you have applied for. You will have 90 days to pay this invoice before your application expires and you will have to apply again. The price for each section of the Uniform CPA Exam will be vary year by year so you will need to visit to check on the most current rates, however, to give you an idea of what to expect, the 2006 NASBA fees for the Uniform CPA Exam were as follows:

AUDIT (Auditing and Attestation) $159.25
FARE (Financial Accounting and Reporting) $148.00
ARE (Regulations) $125.50
LPR (Business Environment and Concepts) $114.25

After your payment is received in full for your exams you will be sent a Notice to Schedule. This notice will contain scheduling and testing information, and it will tell you what your identification number is, and when your scheduling window expires. You will have about 6 months to schedule and take all of the exams that you applied for.

You can schedule your exam anytime during the six months that are convenient to you as long as the testing center is open and has space to fit you in. It is recommended that you register early to ensure that you get a testing space on the days that you want. Most testing centers are open Monday through Saturday during the following windows of time:

January 2 – February 28 (29)
April 1 – May 30
July 1 – August 31
October 1 – November 20

There are several ways in which you can schedule your exam. First you can call the Prometric Student Testing Service Call Center at 1-800-580-9648, or you can go to their website at, or you can contact your local testing center.

Thomas Prometric Test Center
5123 North Glenwood
Garden City, Idaho 83714
(208) 321-7422 phone number
Site Code: 2000

Once you have your tests scheduled you will be ready to study for the computerized Uniform CPA Exam.

What You Need to Know About the Computerized Uniform CPA Exam

AUD will last 4.5 hours
FARE will last 4.0 hours
ARE will last 3.0 hours
LPR will last 2.5 hours

If you plan on taking the Auditing and Attestation (AUD) section of the Uniform CPA Exam then you will want to study the following information:

1. Auditing Procedures
2. Generally Accepted Auditing Standards
3. Other Standards That Are Applicable to Attest Engagements
4. Planning the Engagement
5. Internal Controls
6. How to Obtain and Document Information
7. How to Review Engagements and Evaluate Information
8. How to Prepare Communications

If you plan on taking the Financial Accounting and Reporting Section (FARE) of the Uniform CPA Exam then you will want to study the following information:

1. Generally Accepted Accounting Principles for Business Enterprises
2. Generally Accepted Accounting Principles for Not-For-Profit Enterprises
3. Generally Accepted Accounting Principles for Government Entities
4. Concepts and Standards for Financial Statements
5. Know What Items Are Commonly Found on Financial Statements
6. Know How to Account For and Report Various Transactions

If you plan on taking the Regulation Section (ARE) of the Uniform CPA Exam then you will want to study the following information:

1. Federal Taxation Procedures and Regulations For Individuals
2. Professional Ethics
3. Professional Legal Responsibilities
4. Applicable Business Laws
5. Federal Taxation Procedures and Regulations For Entities (Both For-Profit and Not-For-Profit)

If you plan on taking the Business Environment and Concepts Section (BEC) of the Uniform CPA Exam then you will want to study the following information:

1. Business Structures
2. Economic Concepts
3. Financial Management Issues
4. Information Technology
5. Planning and Measuring
6. Reasoning Used as a CPA

Format of the Uniform CPA Exam

The Uniform CPA Exam has recently been transitioned from a paper and pencil exam to a computerized exam. Because of this transition, the format of the exam has also evolved. Each section will consist of multiple choice testlets comprised of 24 to 30 questions. Each testlet will then be supplemented with a case study called a simulation. You will be given 30 to 50 minutes to complete each simulation. The simulations will test your ability to perform entry level CPA tasks.

Study Tips

Studying for the Uniform CPA Exam will be quite an undertaking, as you will be tested on six years of college level education. To help you with this process it is highly recommended that you enroll in some type of CPA Exam Preparation Course offered by a college or university. However, this is not mandatory, and there are many high quality self-study CPA Exam Review Courses available to you.

You can also utilize the study materials provided by the testing board, including an exam tutorial that is offered on the following website: This tutorial will offer you many great tools for passing the Computerized Uniform CPA Exam. First this website will offer you an explanation on how the test is designed and what subjects it will cover. It will also review what types of questions you will be asked to answer, and what types of responses they are looking for. Finally, you will be able to run through a few sample questions and one case study, so you can practice taking a computerized exam.

In addition to taking a CPA Exam Review Course, and using the exam tutorial, it is also highly recommended that you know the following information before you sit for the CPA Exam:

1. Be familiar with spreadsheets, and be able to use them. You will also need to know how to write spreadsheet formulas that will calculate columns and rows, as well as calculate other financial computations.

2. You will also be expected to know how to use a four-function calculator to derive standard financial calculations.

3. You will need to be familiar with, and be able to utilize information contained in online authoritative literature. You may want to practice this skill at home, by accessing these authorities and looking for specific rules, regulations, and standards that apply to test review questions.

4. Study the Internal Revenue Code and Federal Tax Regulations that were in effect 6 months prior to your exam. You can find this information at the IRS’s website:

5. Know the Sarbanes-Oxley Act of 2002 as it will be used throughout the exam.

6. AICPA Standards will also be used, so know them and how they are applied to different situations.

7. Learn and memorize federal laws that relate to accounting and reporting

What to Expect on the Test Day

On the day of your exam(s) you will want to arrive early, at last 30 minutes earlier, so you can check in and get situated before you begin testing. You will need to provide two forms of personal identification that has both your signature and your photograph on it. For example a valid drivers license and a valid passport are both accepted forms of id.

After you have been checked in you will be assigned a computer and given instructions. Begin to test only after you have been given permission to do so. Do not cheat, or act disruptive, as these actions can get you expelled from the testing center, and perhaps even prohibited from taking the CPA Exam again.

Your scores will be made available to you as soon as they are ready, but expect 4 to 6 weeks to pass before hearing anything. If you have any questions about when and where your scores will be made available, contact

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