Idaho CPAs must complete 80 hours of CPE every two years, with a minimum of 30 hours in any one year and a maximum of 50 hours in any one year.
New licensees must complete at least a 2-hour Idaho State-Specific Ethics course, which covers the Idaho Accountancy Act and Rules, in the year they obtain their initial license.
Idaho CPAs must complete 4 hours of ethics CPE in every reporting cycle. Click here to view our ethics course.
There are no specific content requirements for Idaho CPAs.
Idaho CPAs accept subject areas that fall under NASBA-approved fields of study.
Yes, all CPE hours can be completed through self-study, provided the courses are from approved providers.
Eligible learning activities must adhere to the Statement on Standards for CPE Programs set by NASBA. This includes Group Internet-Based, QAS Self-Study, Nano Learning, Instructor-led courses, and more.
CPE credits must be completed annually by December 31st.
Idaho CPAs follow reporting period from January 1st to December 31st annually and with a "rolling two-year" cycle.
Idaho CPAs must renew their licenses by June 30th annually. A penalty fee of $100 applies if the license is not renewed by this date.
No, Idaho CPAs cannot carry over CPE credits to the next reporting cycle.
Idaho CPAs must retain records of completed CPE credits for 5 years, as they may be subject to audits by the state board.
The renewal fee for Idaho CPAs is $120.
Here is a link to the state board website where you can access FAQs on CPE requirements and regulations for Idaho CPAs.
Yes, the Idaho Board of Public Accountancy accepts courses from NASBA providers. My CPE is a NASBA-approved provider (143597), so our courses align with Idaho CPE regulations. You can refer to the "QUALIFIES FOR" section on each course page to check eligibility.
