Idaho

Date of Last Revision:    12/22/2022

License Renewal Date
Date: 6/30 annually

Fee: $120.00

CPE Reporting Period
1/1 to 12/31 biennially rolling

General Requirement
80 hours, over rolling two-year period (prior year plus the current year) with a minimum of 30 per year and a maximum of 50 per year.

Ethics Requirement
A rolling total of four (4) Ethics CPE credits is required every two-year (2-year) CPE cycle. Within this requirement, new licensees MUST complete a two-hour (2-hour) state-specific CPE course which covers Idaho Accountancy Act and Rules, during the first calendar year that the license is issued. All licensees looking to reinstate or re-entry MUST complete a two-hour (2-hour) state-specific CPE course, which covers Idaho Accountancy Act and Rules to be submitted along with application.

Other Subject Area Requirements
None

Credit Limitations

• Committee/Staff Meetings: Only the portions of committee or staff meetings that are designed as programs of learning and comply with the 2016 AICPA/NASBA Statement on Standards for Continuing Professional Education qualify for CPE credit.
• Self Study: 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 are provided, do not qualify for CPE credit.
• University/college: Credit is calculated at the rate of fifteen (15) credit-hours per semester hour of institutional credit or ten (10) credit-hours per quarter hour of institutional credit.
• Instructors and Discussion Leaders: Instructors, discussion leaders, or speakers who present a learning activity for the first time, to the extent that the activities maintain or improve their professional competence, may receive CPE credit for actual preparation time up to 2 times the number of CPE credits to which participants would be entitled, in addition to the time for presentation, subject to regulations and maximums established by the boards of accountancy. For example, for learning activities in which participants could 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 it can be demonstrated that the learning activity content was substantially changed, and such change required significant additional study or research.
• Published Materials: The board may approve credit for the writing of published articles, books, or CPE programs to include credit for research and writing time. The article, book, or CPE program must be formally reviewed by an independent party. All supporting documentation must be submitted into the Board office with the CPE report for review.
• CPE Technical Reviewer: CPE credit for each review is equal to 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 it can be demonstrated that the learning activity content was substantially changed, and such change required significant additional study or research.

Credit Calculation

• Instruction: CPE credit for each event is equal to presentation time plus preparation time. Preparation time is limited to two times presentation time. No CPE credit for repeated event unless material has changed.
• University/college: Credit for preparation and instruction is allowed and limited to twice the continuing education course credit available for CPAs or LPAs taking the course, for the first time the course is taught.
• Partial Credit: Awarded per the 2016 AICPA/NASBA Statement on Standards, see below.
  • Group, Independent Study, Blended Learning: A minimum of one full credit must be awarded initially, but after the first credit has been earned, credits may be awarded in one-fifth increments or in one-half increments (1.0, x.2, x.4, x.5, x.6, x.8, and so on).
  • Self study: A minimum of one-half credit must be awarded initially, but after the first full credit has been earned, credits may be awarded in one-fifth increments or in one half increments (0.5, 1.0, x.2, x.4, x.5, x.6, x.8, and so on).
  • Nano Learning: Credits must be awarded only as one-fifth credit (0.2 credit) for each individual 10-minute training. A 20-minute program would have to be produced as two stand-alone nano learning programs.

Other State Policies

Idaho typically accepts courses from providers that are members of NASBA's National Registry of CPE Sponsors and Quality Assurance Service. Any non-NASBA registered course, in order to qualify, must be a formal program of learning which adheres to the 2016 Statement on Standards for Continuing Professional Education and contributes directly to professional competence.

CPE Reciprocity: Idaho will now allow licensees to meet Idaho’s CPE total hours requirement by meeting the requirements of their state of residence or principal place of business.