Transfer Your CPA / Accounting License to Idaho: Reciprocity & Endorsement (2026)
Last verified: 2026-07-21 · source: Idaho State Board of Accountancy ↗
Idaho is a substantial-equivalency state — hold a good-standing CPA license anywhere in the US and the Idaho State Board of Accountancy will issue a reciprocal license without retesting. The Uniform CPA Examination is not retaken; the existing license/grades are transferred (national lookup at CPAverify.org). Idaho requires passage of the AICPA Professional Ethics comprehensive exam, but reciprocal applicants licensed 4 or more of the past 10 years are exempt from submitting professional ethics (as well as transcripts, experience, and interstate-exchange forms).. Expect $295–$315 ($175 application fee + $120 active-license fee = $295; add $20 for an optional wall certificate ($315). An inactive or retired license is $100 (total $275).) in application fees.
Moving to Idaho from a specific state?
Pick your current state — the checker returns your exact pathway.
Verdict
Full reciprocity — honors all states
Because Idaho recognizes substantial equivalency, the Idaho State Board of Accountancy looks at your standing, not your origin: a CPA in good standing from any state qualifies for a reciprocal license, and the Uniform CPA Exam does not come back. Read the requirements below as the destination's own layer — a background check, a state ethics or rules-of-conduct exam where one applies, and proof your CPE is current — rather than a re-credentialing.
Settle the mobility question before you file. If Idaho is not becoming your principal place of business — you are serving Idaho clients from elsewhere, or the work is temporary — practice privilege usually lets you work there with no Idaho license at all. Apply for the reciprocal license when Idaho is where you will actually be based.
Idaho grants a reciprocal license to any CPA holding a license in another substantially-equivalent US jurisdiction (all 55 jurisdictions qualify), so there is no fixed partner list. The 'four of the last ten years' experience test lets a long-licensed CPA skip transcripts, experience verification, interstate-exchange forms, and the ethics exam; applicants who do not meet it must submit those items. No fingerprint/background check is stated on the reciprocity page. Direct connections to dopl.idaho.gov were refused from the research environment, so the official reciprocity page was read through a text-rendering proxy; the values recorded are the board's own.
Idaho requirements at a glance
| Exam | The Uniform CPA Examination is not retaken; the existing license/grades are transferred (national lookup at CPAverify.org). Idaho requires passage of the AICPA Professional Ethics comprehensive exam, but reciprocal applicants licensed 4 or more of the past 10 years are exempt from submitting professional ethics (as well as transcripts, experience, and interstate-exchange forms). |
|---|---|
| Training hours | 150 hours |
| Additional requirements |
|
| Fees | $295–$315 ($175 application fee + $120 active-license fee = $295; add $20 for an optional wall certificate ($315). An inactive or retired license is $100 (total $275).) |
| Processing time | The board states the application is processed as soon as it is received but publishes no specific timeframe. |
Step by step
- Confirm Idaho's current requirements on the Idaho State Board of Accountancy website — rules change.
- Submit the reciprocity/endorsement application to the Idaho State Board of Accountancy (application linked on this page).
- Arrange license verification from your current state via the verification system.
- Hold a CPA license in another jurisdiction and file the Application for License by Reciprocity / Transfer of Grades.
- Complete the AICPA Professional Ethics comprehensive course/exam (submit prior certificate if already taken).
- Applicants licensed 4+ of the last 10 years are exempt from transcripts, experience, interstate-exchange forms, and professional ethics.
- Select an active, inactive, or retired license status.
- Pay the fees ($295–$315 ($175 application fee + $120 active-license fee = $295; add $20 for an optional wall certificate ($315). An inactive or retired license is $100 (total $275).)) and allow The board states the application is processed as soon as it is received but publishes no specific timeframe..
Official links
Coming from a specific state?
Direction matters — these guides cover the exact move into Idaho:
Frequently asked questions
Does my CPA license transfer to Idaho?
Idaho is a substantial-equivalency state — hold a good-standing CPA license anywhere in the US and the Idaho State Board of Accountancy will issue a reciprocal license without retesting. The Uniform CPA Examination is not retaken; the existing license/grades are transferred (national lookup at CPAverify.org). Idaho requires passage of the AICPA Professional Ethics comprehensive exam, but reciprocal applicants licensed 4 or more of the past 10 years are exempt from submitting professional ethics (as well as transcripts, experience, and interstate-exchange forms).. Expect $295–$315 ($175 application fee + $120 active-license fee = $295; add $20 for an optional wall certificate ($315). An inactive or retired license is $100 (total $275).) in application fees.
Do I have to retake the CPA Exam to get licensed in Idaho?
No. The Uniform CPA Examination is not retaken; the existing license/grades are transferred (national lookup at CPAverify.org). Idaho requires passage of the AICPA Professional Ethics comprehensive exam, but reciprocal applicants licensed 4 or more of the past 10 years are exempt from submitting professional ethics (as well as transcripts, experience, and interstate-exchange forms)..
Do I even need a Idaho CPA license, or does mobility cover me?
If Idaho is not your principal place of business, practice privilege (mobility) usually lets you serve Idaho clients with no Idaho license, notice, or fee. You apply to the Idaho State Board of Accountancy for a reciprocal license when Idaho becomes where you are principally based.
What does a Idaho reciprocal CPA license cost?
$295–$315 ($175 application fee + $120 active-license fee = $295; add $20 for an optional wall certificate ($315). An inactive or retired license is $100 (total $275).) ($175 application fee + $120 active-license fee = $295; add $20 for an optional wall certificate ($315). An inactive or retired license is $100 (total $275).).
How long does the Idaho reciprocity process take?
The board states the application is processed as soon as it is received but publishes no specific timeframe. — The board states the application is processed as soon as it is received but publishes no specific timeframe..
How does Idaho's education requirement affect a reciprocal CPA license?
Idaho's initial-licensure baseline is 150 semester hours. Reciprocal applicants normally satisfy education through the license they already hold rather than a fresh transcript review; if you were licensed before your state raised its education requirement, confirm your route with the Idaho State Board of Accountancy.
Sources
Primary sources only — official boards and compact commissions. Data last verified 2026-07-21.
- Idaho State Board of Accountancy — Application for License by Reciprocity / Transfer of Grades (4-of-10-year waiver; AICPA ethics; $175 application + $120 active / $100 inactive-retired / $20 wall certificate) ↗ (accessed 2026-07-21)
- NASBA — Substantial Equivalency (UAA framework; all 55 US jurisdictions substantially equivalent) ↗ (accessed 2026-07-21)
Reviewed by Billy Reiner, Editor · verified against primary sources 2026-07-21
How we verify · All sources · spot an error? [email protected]