Fees

01. Examination and License. Exam/License Initial Fee Initial Exam $50 Re-Exam $25 Active License $120 (Biennial: $240) Inactive or Retired License $25 (Biennial: $50) Reciprocity $175 + license fee IDAHO ADMINISTRATIVE CODE IDAPA 24.30.01 Div. of Occupational & Professional Licenses Idaho Accountancy Rules Section 400 Page 14 (7-1-25) 02. Administrative Services. (7-1-25) 03. Late Fees. (3-28-23) 401. -- 999. (RESERVED) International Reciprocity $175 + license fee Transfer of Grades $100 + license fee Reinstatement License Sum of unpaid license fees for the preceding 3 license renewal cycles Re-entry License $20 Firm Registration $20 firm plus $5 per licensee up to $200 maximum (Biennial: $40 firm plus $10 per licensee up to $400 maximum) Category Fee Interstate Exchange of Information $10 Category Fee Late License Renewal $100 Non-compliance with CPE Filing: February $100 March $150 April $200 May $250 June $300 Non-compliance with Firm Registration $100 per licensee Exam/License Initial Fee