CPA / Accounting License from Texas to Idaho: Does It Transfer? (2026)
Does Idaho accept a Texas CPA license?
Yes — Idaho recognizes CPA licenses from all states, including Texas. Apply to the Idaho State Board of Accountancy for a reciprocal license; you will not repeat the full exam or education.
Verify this exact pair in the checker
Same data, interactive — with share link and board links.
Verdict
Full reciprocity
Idaho recognizes substantial equivalency, so your Texas CPA license clears the bar on its own — the Idaho State Board of Accountancy cares that you are a CPA in good standing, not that your license came from Texas. What remains is Idaho-side: verification through CPAverify.org, the reciprocal application and fee, a background check, and any Idaho ethics or rules-of-conduct exam. Do the mobility math first, though — if Idaho is not becoming your principal place of business, practice privilege may let you work there without this application at all.
What's different between Texas and Idaho
Computed from both states' verified data rows, in both directions, and from the route every other origin gets into Idaho. Exam notes are our summary of each board's published rules, with sources below.
- Route, each way
Texas to Idaho (this page): Full reciprocity.
Idaho to Texas (the reverse move): Full reciprocity.
The route is the same in both directions.
- Does coming from Texas matter?
Coming from Texas does not change the answer: every origin (the other 49 states and DC) gets the same result for a move into Idaho.
- Application fee
Idaho lists $295–$315 for an out-of-state applicant and Texas lists $100 for the reverse move; neither may be the full cost.
- Education (semester hours)
Idaho's first-time-applicant standard is 150 semester hours of education for initial licensure; Texas's is 150.
The two standards are the same.
- Exam rules on record
Idaho and Texas carry different exam notes (our summaries, below); any state law or jurisprudence exam is listed with each state's requirements.
- Idaho (this move): 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).
- Texas (the reverse move): The Uniform CPA Examination is not retaken; passage is confirmed through the letter of good standing from your current board. Texas additionally requires a board-approved 4-credit ethics course and passage of an open-book examination on the Texas Rules of Professional Conduct.
What changes, Texas → Idaho
| Texas (current) | Idaho (destination) | |
|---|---|---|
| Education (semester hours) | 150 | 150 |
| Application fee | $100 (reciprocal application fee; fingerprint vendor fee paid separately) | $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 | TSBPA does not publish a processing time; approval cannot be finalized until the fingerprint background check clears | The board states the application is processed as soon as it is received but publishes no specific timeframe |
| Licensing authority | Texas State Board of Public Accountancy (TSBPA) | Idaho State Board of Accountancy |
The destination column is what you must satisfy — Idaho sets the rules for this move.
Step by step
- Confirm Idaho's current requirements on the Idaho State Board of Accountancy website (linked below) — rules change.
- Submit the endorsement application to the Idaho State Board of Accountancy (application linked below).
- 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 listed above, and allow for the processing time shown there.
Official links
Related guides
Frequently asked questions
Do I retake the CPA Exam moving from Texas to Idaho?
No — the Uniform CPA Exam transfers with your license.
Do I need an Idaho license, or does mobility cover the move?
If Idaho becomes your principal place of business, you apply to the Idaho State Board of Accountancy for a reciprocal license. If you are only serving Idaho clients from Texas, practice privilege usually covers you with no Idaho license, notice, or fee.
Can I keep my Texas CPA license after licensing in Idaho?
Yes — CPA licenses stack, and many CPAs hold more than one. Keep the Texas license active (its renewal and CPE run separately) and mobility covers the states where you hold none.
Sources
Primary sources only — official boards and compact commissions. Data last verified Texas 2026-10-29, Idaho 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)
- TSBPA — Reciprocal Application ($100 fee, exam not retaken, 4-credit ethics course within six months, open-book Rules of Professional Conduct exam, letter of good standing, fingerprint background check, tiered CPE up to 120 hours) ↗ (accessed 2026-10-29)
- TSBPA — New Pathway for CPA Exam and Certification (Pathway B effective August 1, 2026; bachelor's degree, 120 semester hours, two years of CPA-supervised experience) ↗ (accessed 2026-10-29)
Reviewed by the License Reciprocity Editorial Team · verified against primary sources Texas 2026-10-29, Idaho 2026-07-21
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