Dive Brief:

• Gov. Brad Little signed Idaho’s CPA pathways bill (HB 563) into law Wednesday, providing an alternative route that, beginning July 1, will allow aspiring certified public accountants to gain a license without completing 150 college credit hours. 
• Joining dozens of states in the licensing reform push, Idaho’s new CPA path requirements enable candidates to obtain a license by gaining a bachelor’s degree, two years of experience and a passing grade on the CPA exam. At the same time, it will retain the existing routes requiring 150 credit hours or a master’s degree, one year of professional experience and a passing grade on the CPA exam. 
• “All students learn differently, so offering an additional option for candidates to obtain their Idaho CPA license, using whatever educational pathway works in their situation, is a practical solution to offer flexibility our candidates are looking for,” Laura Lantz, executive director of the Idaho Society of CPAs, said in an email. “This bill maintains high professional standards, aligns Idaho with other states and helps address a real workforce shortage, all while supporting Idaho students, employers and communities.” 

Dive Insight:

Idaho joins more than 30 states that have passed new laws or changed licensing rules since Ohio was the first to do so in January 2025. 

The CPA pathways legislation has been a multi-year push driven by an industry desire to address an accounting talent shortage and either remove or offer alternatives to the 150-hour credit requirement, usually five years of post secondary education, that critics see as a costly, time-consuming barrier. 

Lantz said her state legislators opted to keep the 150-hour licensure option because the state has a large number of students who have double majors, often in accounting and finance. Since those students must satisfy more requirements than for a single major, they often complete at least 150 credits, and Lantz said the thinking was that it was important to maintain both options to give students flexibility.   

The only states remaining that are not yet actively pursuing CPA pathways legislation are Maine, Wyoming and North Dakota, according to the Minnesota Society of Certified Public Accountants, which is closely tracking the issue. Maine has plans to submit legislation later this year, while Wyoming expects to do so next year, according to MNCPA. 

Keep up with CPA licensure changes with CFO Dive’s tracker on the topic here.