Idaho

Idaho CPE Requirements:

Licensees must register annually on June 30. To renew, all licensees are required to complete 80 hours of qualifying education in the two calendar years immediately preceding the date the report is required. There is a minimum requirement of at least 30 hours in any one calendar year, and a maximum of 50 hours recorded in any one calendar year.

Special Requirements/Limitations:

The 80-hour requirement must include at least four hours in professional ethics. The four-hour ethics requirement can be met by taking any of our hour-appropriate general ethics courses. Follow the ethics link on our homepage to access the courses. (Please note: Initial renewals and reinstatements must take a 2-hour Idaho specific ethics course. Consult the Board website for providers of this course.)

All required CPE can be acquired through self-study.

Do AEG courses qualify for credit in Idaho?

Yes. Board regulations state that CPE programs must meet the minimum standards of quality of development, presentation, measurement, and reporting of credits set forth in the Statement on Standards for Continuing Professional Education Programs developed jointly by NASBA and the AICPA. Board regulations further state that courses that have been approved by NASBA’s Quality Assurance Service shall be deemed to meet the CPE requirements of this state. As a member of NASBA’s Registry and QAS sponsor approval programs, our courses are accepted for credit in Idaho.

How are our recommended CPE hours determined?

As a member of the NASBA Registry and QAS sponsor approval programs, we are required to conform to the measurement standards contained in the Statement on Standards of Continuing Professional Education (CPE) Programs developed jointly by NASBA and the AICPA. Under these Standards our credits are based upon 1 CPE credit for every 50-minutes of study time, as determined by the average test results of CPAs pre-testing the material prior to publication.

Board contact information:

Idaho State Board of Accountancy
3101 W Main Street
Suite 210
Boise, ID 83720
Phone: (208) 334-2490
Fax: (208) 334-2615
Website: www.isba.idaho.gov