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Monday July 24, 2023

The Uniform CPA Examination will change effective January 2024.

Idaho CPA Exam Candidates are encouraged to carefully read the information below.

These timelines and dates are not finalized and are subject to change, although the dates presented will be close enough for planning purposes.  Information will continue to be updated on the Board’s website:

If you pass all four sections of the CPA Exam by end of testing in 2023, these changes will not impact you.

  • If you have already passed all 4 sections of the CPA Exam this notification does not apply to you.
  • December 15, 2023 - Last day of testing for the current exam sections (AUD, BEC, FAR, REG).
  • December 16, 2023 through January 9, 2024 - NO SECTIONS of the exam will be scheduled to allow for the conversion of the new exam.
  • January 1, 2024 - BEC will no longer be a test section on the exam.
  • November 1, 2023 – Last day to apply for BEC Initial Application
    • Transcripts MUST be received by this day
  • November 14, 2023 – Last day to apply for BEC Re-Examination
  • December 15, 2023 - ALL BEC Notices to Schedule will expire regardless of application date.
  • Taking the place of BEC – you will select one of the new exam sections:
    • Business Analysis & Reporting (BAR)
    • Information Systems & Controls (ISC)
    • Tax Compliance & Planning (TCP)
  • November 27, 2023 – The Board will begin processing applications for the new portions of the exam (BAR, ISC, TCP).

NOTE:  You will not be able to begin sitting for these sections until January 10, 2024.

  • Any candidate with exam credit(s) on January 1, 2024 will have their credit(s) extended to June 30, 2025.

If you have any questions, please do not hesitate to contact the Board office at or (208) 334-3233.

Category: Accountancy;