Terrific news, in response to significant health, economic, education, and travel disruptions resulting in CPA Examination candidate hardships – coupled with anticipated negative impacts associated with the launch of a new Uniform CPA Exam on Jan. 1, 2024, the Idaho State Board of Accountancy at its’ October 19, 2023 meeting voted to consider individual candidate requests to extend credit periods through June 30, 2025, for CPA Examination credits with credit expiration from January 30, 2020 through December 31, 2023, which have not been subsequently replaced by new credits for the same section(s).
The Board is continuing to work with the National Association of State Boards of Accountancy (NASBA) to develop communication with those impacted by the decision. Communications will come via email to those addresses on file with the Idaho State Board of Accountancy. This piece of communication will contain a one-page form to apply. These extensions will not be automatic, a candidate must apply to participate.
As the Idaho Board receives more information with its partner, NASBA, it will be posted on the ISBA website. The Board thanks you for your patience as it works through the process to make this as stress free as possible for the candidate.
Stay tuned for more details to follow.
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: dopl.idaho.gov/boa/
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 email@example.com or (208) 334-3233.