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Idaho CPE Requirements


Idaho CPE Requirements


BOARD INFORMATION FOR REFERRALS:

Idaho State Board of Accountancy
PO BOX 83720
Boise, Idaho 83720-0002
Phone: (208) 334-2490
Fax: (208) 334-2615
Website: www.isba.idaho.gov

DO PES COURSES QUALIFY FOR CPE IN THE STATE OF IDAHO? YES!

Idaho does not pre-approve continuing education programs or sponsors and they DO NOT have sponsorship agreements. They will accept courses from NASBA sponsors. Professional Education Services, LP (PES) is registered with NASBA (#103592) on the National Registry of CPE sponsors and has issued credits in the state of Idaho without any problems.

LICENSE RENEWAL INFORMATION:

  • 80 hours of CPE every 2 calendar years (continual rolling calendar)
  • Minimum of 30 hours per year and a maximum of 50 hours per year
  • Ethics Requirement for current licensees: Licensees must be able to show at all times a total of 4 hours of ethics in any rolling two year CPE period. PES course4010: Ethics and Professional Conduct for Idaho CPAs will fulfill this requirement, as will any PES general ethics course or any another state specific ethics course if the licensee is dual licensed. For new licensees... see the note below regarding the ethics requirement.
  • All licensees who are newly licensed (including anyone newly licensed in Idaho through reinstatement, re-entry, reciprocity or transfer of grades) as an active licensee, must first take a 2 hour state specific ethics course. PES course #4010 CANNOT be used to fulfill this requirement - it needs to be two hours specific to Idaho rules and regulations. Please contact the Idaho Board of Accountancy if you have questions or need assistance regarding this requirement.

LICENSE EXPIRATION INFORMATION:

  • Registrant must register annually on 6/30.

CPE COMPLETION DUE BY:

  • CPE must be completed by 12/31 prior to expiration date and reported by 1/31.

SELF STUDY CREDIT HOURS:

Credits granted for PES courses are based on the AICPA and NASBA (National Association of State Boards of Accountancy) statement of standards which grant 1 CPE credit for every 50-minutes of study time. Idaho recognizes the same credit measurement.

MAXIMUM ALLOWABLE SELF STUDY CREDITS: 100%
ACCEPTABLE AREAS OF STUDY:

The Board has adopted the 2016 AICPA / NASBA Statement of Standards in whole therefore NASBA Fields of Study will be acceptable for ID CPE.

NASBA FIELD OF STUDY SYNOPSIS: Idaho adopted the NASBA standards; therefore all the NASBA fields of study noted on PES certificates of completion should be able to be reported.

If you have any questions regarding your CPE requirements, please call PES at 1-800-990-2731 or your State board. PLEASE NOTE: Since state board regulations are constantly changing, the information contained here is deemed reliable however it is not guaranteed. We encourage you to contact your state board to answer any questions and confirm or clarify any requirements listed here. Information updated 07.13.2021.