Idaho CPA CPE Requirements

How to reach the regulator directly.

Idaho State Board of Accountancy
3101 W. Main Street, Suite 210
Boise, ID 83702-2099

Tel: (208) 334-2490
Fax: (208) 334-2615

Email: Tami Helton (Tami.Helton@isba.idaho.gov)

The regulator's own published rules and related resources.

Idaho State Board of Accountancy

The total continuing education hours required.

80 hours.

The detailed rules behind that total -- category minimums, ethics, and other conditions.

A minimum of 30 hours must be earned each calendar year.

A maximum of 50 hours may be earned each calendar year.

• August 22, 2018: Note from CeriFi: CeriFi has confirmed with the ID Board, that overall, the CPE requirement is 80 hours of CPE during the current and previous calendar years (i.e., on a rolling' basis), with a minimum of 30 credits in each annual period. Up to a maximum of 50 credits may be earned in a calendar year; however, the ID Board has confirmed that if more than 50 hours are earned in a calendar year, the licensee can report these credits, so that in the event any credits are disallowed, there is a buffer.

Licensees will need to take at least 4 hours of Ethics within the two year licensing period. The first time this requirement is due is December 31, 2009.

How the reporting cycle is structured.

Biennial, but hours must be reported annually.

When a reporting cycle begins.

January 1.

How completed credits are reported to the regulator.

Annual CPE Reporting Form.

Responsibility for documenting the acceptability of all programs and the validity of the credits rests with the licensee. Each licensee should retain such documentation for a period of five (5) years following completion of each learning activity.

Reporting. No later than January 31 of each year, individuals renewing their licenses must provide a signed reporting form either:

1. Applying for exception, extension, or exemption;
2. Disclosing the following information pertaining to the educational programs submitted for qualification under this rule:
3. Effective March 28, 2018:
1. Sponsoring organization and contact information;
2. Participant's name, and location of program, if applicable;
3. Course title and field of study;
4. Dates completed;
5. Amount of CPE credit recommended;
6. Type of instructional and delivery method used;
7. Verification of CPE program sponsor representative; and;
8. Any other information as may be called for to verify they have met the requirements for participation in a program of CPE.
4. Prior to March 28, 2018: i. Sponsoring organization; ii. Location of program; iii. Title of program or description of content; iv. Dates attended; v. Hours of credit claimed; and vi. Any other information as may be called for to verify they have met the requirements for participation in a program of CPE.

Controls. Effective June 30, 2019: The Board reviews the signed reporting forms submitted by licensees, which are subject to formal verification. If a licensee submits a reporting form and it is not approved, the licensee will be notified and administrative action will be taken pursuant to these rules.

Late Fees. Effective June 30, 2019: Until the licensee files the reporting form with supporting documentation, pays the fee for late filing and the license renewal fee, and any other penalty the Board may impose, a license will not be issued.

The renewal or reporting deadline.

January 31, annually.

→ Get monthly reminders before this deadline

What happens if the requirement is not met.

Penalties: Effective April 11, 2015: A penalty of no more than fifty percent (50%) of the hours a licensee is short in meeting the calendar year CPE requirement may be assessed for extensions. In such cases, the licensee shall be required to complete the CPE hours and any assessed penalty no later than April 30. The penalty for non-compliance with ethics CPE is to obtain the mandatory hours of ethics CPE plus fifty percent (50%) penalty hours in ethics CPE prior to April 30. The penalty for non-compliance with state-specific ethics for Idaho is to complete the course plus fifty percent (50%) penalty hours in ethics CPE prior to April 30.

• Note From CeriFi: August 22, 2018: CeriFi will automatically calculate penalty credits when there is a deficiency in attaining the 30-credit annual minimum or if the licensee is deficient on the ethics requirement. When penalty credits are applied to the ID status reports, applicable rule highlights will appear to explain how the penalty credits were calculated and applied. If this situation occurs, you can add an extension to the deficient status report (as far out as April 30 of the next calendar year) so that you may make up the deficiency and applied penalty credits.
• Note From CeriFi: September 2017: The ID Board has communicated to CeriFi that for any issues regarding any penalty CPE or ethics compliance, that the licensee contact the Board office directly.

Penalties: Prior to April 11, 2015: A penalty of no more than fifty percent (50%) of the hours a licensee is short in meeting the calendar year CPE requirement may be assessed for extensions. In such cases, the licensee shall be required to complete the CPE hours and any assessed penalty no later than May 31. The penalty for non-compliance with ethics CPE is to obtain the mandatory hours of ethics CPE plus fifty percent (50%) penalty hours in ethics CPE prior to May 31. The penalty for non-compliance with state-specific ethics for Idaho is to complete the course plus fifty percent (50%) penalty hours in ethics CPE prior to May 31.

Until the licensee files the reporting form with supporting documentation, pays the fee for late filing and the license renewal fee, and any other penalty the Board may impose, a license will not be issued.

Controls. The Board shall review the signed reporting forms submitted by licensees, which are subject to formal verification. If a licensee submits a reporting form and it is not approved, the licensee shall be notified and administrative action shall be taken.

The Board shall perform an initial review of CPE reports submitted by each licensee. This review shall determine sufficiency and basic qualification of hours reported. A formal audit of CPE reported may be performed to determine whether hours reported qualify for credit under these rules.

The Board shall serve a notice of noncompliance upon the licensee if the Board determines that the licensee has not fulfilled the CPE requirement. The notice shall advise the licensee of the CPE deficiencies and provide opportunity for the licensee to submit documentation to address the deficiencies.

Following notice and hearing, the Board may suspend the license or take other action, pursuant to Idaho Code.

Reduced or prorated requirements for a first renewal.

Effective July 1, 2008: New, reciprocal, reinstated, or re-entered active licensees must complete the two-hour (2) course on state-specific ethics for Idaho during the first calendar year that the license is issued.

A new licensee will be required to comply with the CPE requirement beginning January 1st of the calendar year following the year in which the license was granted. The new licensee shall file the annual CPE reporting form, indicating that the licensee has completed the two-hour (2) course on state-specific ethics for Idaho and is otherwise exempt from obtaining CPE hours during the first year of licensure. The licensee shall be required to complete a minimum of thirty (30) hours during the second calendar year of licensure.

• Notes from CeriFi:
  • The ID Board awards 50 CPE credits to new, reinstated, or re-entered licensees in their first partial year following initial licensure. During this period, you are required to earn and report 2 credits of 'New Licensee / ID-Specific' ethics credits. Beyond these 2 required credits, you may also earn and report up to a 2 additional ethics credits during this period. The maximum of 4 ethics credits you earn in this period will be applied to the 4 credits of ethics which will be required by the end of the next calendar year. The ethics credits that you earn during this period are part of the 50 credits awarded from the Board. When you report on January 31, you will only report up to 4 credits of ethics.
  • CeriFi has confirmed with the ID Board, that the Board does not designate that the ID-Specific Ethics is earned before or after DOL, just in the first calendar year of licensure. The ID Board further notes that some licensees that get confused thinking that the 8 CPE credit AICPA ethics course that is required to obtain licensure, is the same as the Idaho state specific ethics course, which it is not. In order to lessen the potential for confusion, the ID Board recommends that licensees earns the 2 credits of ID-specific ethics credits after the date of licensure.

Rules for professionals licensed elsewhere.

Reciprocity. An individual who holds a valid and unrevoked certified public accountant license issued by any state, or comparable certificate or degree issued by any foreign country, and who receives a license to practice in this state, will be required to comply with the CPE requirement beginning January 1st of the calendar year following issuance of the license. The new licensee shall file the annual CPE reporting form, indicating the licensee has completed a two-hour (2) course on Idaho's statutes and rules and is otherwise exempt from obtaining CPE hours during the first year of licensure. The licensee shall be required to complete a minimum of thirty (30) hours during the second calendar year of licensure.

Who may be excused from all or part of this requirement.

The Board may make exceptions to the CPE requirements or grant extensions of time for completion of the CPE requirements, where reasons of health as certified by a medical doctor prevent compliance by the licensee, or other good cause exists.

Licensees asking for exceptions or extensions under these conditions must apply annually on the reporting form for the year in which the extension or exemption is sought, and within the time period set for CPE reporting, stating the reasons for asking for such exception or extension. Any licensee failing to file a timely application shall be subject to the late fee, in addition to any additional proceeding that may be instituted for violation of these rules.

Exemptions for Inactive or Retired. Licensees who elect inactive or retired status shall be exempt from any CPE requirements provided that:

1. The licensees do not perform or offer to perform for the public services involving:
1. The use of accounting or auditing skills including the issuance of reports on financial statements, or of management advisory, financial advisory or consulting services; or
2. The preparation of tax returns, or the furnishing of advice on tax matters as a licensee. Notwithstanding the foregoing, nothing in this section precludes a licensee who has elected inactive or retired status from providing the following volunteer, uncompensated services: tax preparation services, participating in a government-sponsored business mentoring program, serving on the board of directors for a nonprofit or governmental organization, or serving on a government-appointed advisory board. If the CPA provides the foregoing volunteer, uncompensated services, the CPA has a duty to ensure that they hold the professional competencies necessary to offer these services..
2. Licensees granted such exemption must place the word "inactive" adjacent to their CPA or LPA title on any business card, letterhead or any other document or device. The Board shall issue a wall certificate for public display that indicates the license is inactive;
3. Those individuals who are inactive and have reached fifty-five (55) years of age may substitute the word "retired" for the word "inactive";
4. Licensees granted the exemption as either "inactive" or "retired" shall annually pay the license renewal fee; and
5. Licensees granted the exemption must comply with a return to active status competency requirement as set out by the Board before they may discontinue use of the word "inactive" or "retired" in association with their CPA or LPA title.

Reinstatement. An individual whose license has lapsed under Rule 301 shall complete no less than eighty (80) hours of CPE, of which at least four (4) hours must be in ethics CPE, during the twelve (12) months immediately prior to applying for reinstatement of an active license. The state-specific ethics for Idaho may constitute two (2) of the four (4) hours of ethics CPE. The licensee shall file the annual CPE reporting form, indicating the licensee has completed the two-hour (2) course on state-specific ethics for Idaho and is otherwise exempt from obtaining CPE hours during the first year of licensure. An individual whose license lapsed under Rule 301 applying for reinstatement of an inactive or retired license is not required to meet a CPE requirement. Effective June 30, 2019: The applicant must pay the license reinstatement fee prescribed by the Board and must have met the reinstatement requirements of the Board (refer to preceding paragraph).

Re-Entry from Inactive or Retired Status. A licensee, granted an exemption from the CPE requirement by the Board, may discontinue use of the word "inactive" or "retired" in association with the CPA or LPA title upon showing that the licensee has completed no less than eighty (80) hours of CPE, of which at least four (4) hours must be in ethics CPE, during the twelve (12) months immediately prior to applying for return to active status. The state-specific ethics for Idaho may constitute two (2) of the four (4) hours of ethics CPE. The licensee shall file the annual CPE reporting form, indicating the licensee has completed the two-hour (2) course on state-specific ethics for Idaho and is otherwise exempt from obtaining CPE hours during the first year of licensure. The licensee shall pay the annual license renewal fee prescribed by the Board. If a licensee applies for re-entry during a license period and has already paid the fee for an inactive or retired license, the licensee is required to pay the difference between the cost of an inactive or retired license and the annual license renewal fee.

Effective March 29, 2017: Formerly Licensed. Any person who was licensed by the Board and who chose to let their license lapse, or had their license lapsed by the Board, may place the word “former” adjacent to their CPA or LPA title on any business card, letterhead, or any other document or device so long as at the time the license lapsed, the person was in good standing with the Board.

Whether unused credits can apply to the next period.

Not permitted.

→ CE Tracking calculates carryover for you

Rule changes the regulator has finalized, with effective dates.

Refer to the specific sections above for more details on any of the items noted below.

Effective June 30, 2019: The Board updated its rules. While no changes affected CPE requirements, there were changes made to reinstatement requirements and fees. Also, clarifications for inactive and retired licensees with regard to uncompensated services they may provide. Refer to paragraphs above which are preceded by "June 30, 2019" to review the details.

Reporting Method:

Effective March 28, 2018: Disclosing the following information pertaining to the educational programs submitted for qualification under this rule:

1. Sponsoring organization and contact information;
2. Participant's name, and location of program, if applicable;
3. Course title and field of study;
4. Dates completed;
5. Amount of CPE credit recommended;
6. Type of instructional and delivery method used;
7. Verification of CPE program sponsor representative; and;
8. Any other information as may be called for to verify they have met the requirements for participation in a program of CPE.

General Characteristics of Accredited Education / Credit Calculation:

• Note from CeriFi: September 2017: CeriFi has confirmed with the ID Board that the Idaho State Board of Accountancy has adopted in whole the 2016 NASBA/AICPA Statement of Standards and is in the process of going through the rule change with our state to update our rules to adhere to the new standards. CeriFi has also confirmed that the Board is accepting all aspects of the new Standards now, even before the ID Rules are updated. As a result, the CeriFi content distributor has been updated to calculate credits for nano-learning and blended learning (as well as group-live, group-internet-based, and self-study) based on the 2016 NASBA CPE Standards:

Enforcement:

Penalties: Effective April 11, 2015: A penalty of no more than fifty percent (50%) of the hours a licensee is short in meeting the calendar year CPE requirement may be assessed for extensions. In such cases, the licensee shall be required to complete the CPE hours and any assessed penalty no later than April 30. The penalty for non-compliance with ethics CPE is to obtain the mandatory hours of ethics CPE plus fifty percent (50%) penalty hours in ethics CPE prior to April 30. The penalty for non-compliance with state-specific ethics for Idaho is to complete the course plus fifty percent (50%) penalty hours in ethics CPE prior to April 30.

Effective July 1, 2008: Licensees will need to take at least 4 hours of Ethics within the two year licensing period. The first time this requirement is due is December 31, 2009.

• New, reinstated, or re-entered licensees will have until the end of the calendar year in which they are licensed in which to complete a Board specified 2-hour Ethics course.
  • New licensees who are licensed after July 1, 2008 will be required to take the 2 hour Ethics course by December 31, 2008.

Effective March 20, 2004: An individual whose license lapsed and is applying for reinstatement of an inactive or retired license is not required to meet a CPE requirement.