Key Takeaways

  • Governor Brad Little signed Idaho's CPA Pathway Act (HB 563) on Wednesday, effective July 1, providing an alternative licensure path for aspiring Certified Public Accountants (CPAs) without requiring 150 college credits.
  • Idaho joins dozens of states in licensure reform, with the new path requiring candidates to earn a bachelor's degree, two years of work experience, and pass the CPA exam to obtain a license. Meanwhile, the original path (requiring 150 credits or a master's degree, one year of professional experience, and passing the CPA exam) will remain in place.
  • "Every student learns differently, so offering candidates additional options to choose an educational path that fits their circumstances to obtain an Idaho CPA license is a practical solution that provides the flexibility candidates need," said Laura Lantz, executive director of the Idaho Society of CPAs, in an email. "This bill maintains high professional standards, aligns Idaho with other states, and helps address the real talent shortage while supporting Idaho's students, employers, and communities."

Dive Insight

Idaho is one of more than 30 states nationwide that have passed new laws or modified licensure rules since Ohio became the first to pass similar legislation in January 2025. CPA pathway reform is the result of years of advocacy, stemming from industry concerns about accounting talent shortages, aiming to eliminate or replace the 150-credit requirement, which critics view as costly and time-consuming (typically equivalent to five years of higher education).

Lantz said state lawmakers chose to retain the 150-credit licensure option because many students in the state pursue double majors, often in accounting and finance. Since these students need to meet more requirements than single-major students, they often complete at least 150 credits. Lantz noted that keeping both options to provide flexibility for students was an important consideration.

According to close tracking by the Minnesota Society of CPAs (MNCPA), only Maine, Wyoming, and North Dakota have not yet actively pursued CPA pathway legislation. MNCPA said Maine plans to introduce legislation later this year, while Wyoming is expected to do so next year.

To follow CPA licensure changes, see CFO Dive'sspecial tracking report。