All Idaho CPAs must complete continuing professional education to maintain an active license. Idaho operates on a rolling two-year CPE reporting period from Jan. 1 to Dec. 31. CPE must be completed by Dec. 31 and reported by Jan. 31 annually. Licenses renew annually on June 30.
Rolling two-year CPE requirements
Idaho requires 80 hours of CPE over a rolling two-year period (prior year plus current year). The 80 hours must include:
- Minimum of 30 hours per year
- Maximum of 50 hours per year
- A rolling total of 4 hours of ethics every two-year CPE cycle
Ethics requirements
A rolling total of 4 hours of ethics CPE credits is required every two-year cycle. Licensees must be able to demonstrate 4 hours of ethics at all times within any rolling two-year period.
Idaho state-specific ethics
New and reciprocal licensees must complete a 2-hour Idaho state-specific CPE course covering the Idaho Accountancy Act and Rules during the first calendar year the license is issued.
All licensees seeking reinstatement or re-entry must complete a 2-hour Idaho state-specific CPE course covering the Idaho Accountancy Act and Rules, to be submitted along with the application.
Acceptable CPE programs
Programs must be formal programs of learning that adhere to the AICPA/NASBA Statement on Standards for Continuing Professional Education and contribute directly to professional competence.
Idaho recognizes NASBA fields of study and accepts courses from NASBA National Registry sponsors. The board references and recognizes NASBA Fields of Study for acceptable subject areas.
Credit limitations and calculations
Committee and staff meetings
Only portions of committee or staff meetings designed as programs of learning that comply with the AICPA/NASBA Statement on Standards for Continuing Professional Education qualify for CPE credit.
Self-study credits
Self-study credits are permitted when the CPE sponsor provides a certificate of satisfactory completion based on a qualified assessment.
Noninteractive self-study courses, where no review questions are presented during the course and no assessment is presented to evaluate understanding at the end of the course, do not qualify for CPE credit.
Instruction credit
Instructors, discussion leaders, or speakers who present a learning activity for the first time may receive CPE credit for actual preparation time up to 2 times the number of CPE credits participants would receive, plus presentation time. For example, for activities where participants receive 8 CPE credits, instructors may receive up to 24 CPE credits (16 for preparation plus 8 for presentation). For repeat presentations, CPE credit can be claimed only if the learning activity content was substantially changed.
CPE technical reviewer
CPE credit for each review equals the actual review time up to the actual number of CPE credits for the program. For repeat technical reviews, CPE credit can be claimed only if the learning activity content was substantially changed and such change required significant additional study or research.
No carryover allowed
Idaho does not allow CPE credits to be carried over to the next reporting cycle. All hours must be earned within the rolling two-year period.
Reporting and deadlines
CPE must be completed between Jan. 1 and Dec. 31 annually. The CPE reporting deadline is Jan. 31. License renewal occurs annually on June 30.
Licensees selected for audit must submit supporting documentation to the board office by Feb. 15. Certificates of completion are required. Agendas, class programs, registration forms, or canceled checks are not acceptable verification.
Extensions and exceptions
Licensees who request an extension or exception must record the courses completed, submit the request, and complete penalty CPE credits no later than April 30 to be eligible for active renewal. The system calculates the shortage and penalty CPE credits needed.
Recordkeeping requirements
Licensees must retain records of completed CPE credits for 5 years, as they may be subject to audits by the state board. Responsibility for documenting the acceptability of programs rests with the individual licensee.
Exemptions
Licensees who elect inactive, retired, or lapsed status are exempt from CPE requirements.