Idaho

BOARD INFORMATION FOR REFERRALS:

Idaho State Board of Accountancy
1109 Main Street, Suite 470
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 and NASBA-QAS sponsors. PES is a registered sponsor with NASBA and NASBA-QAS and have issued credits in the state of Idaho without any problems.

LICENSE RENEWAL INFORMATION:

• 80 hours of CPE every 2 calendar years (continual rolling calendar)
• A minimum of 30 hours per year and a maximum of 50 hours per year
• New Ethics Requirement: Beginning July 1, 2008 a new ethics CPE requirement goes into effect. The requirement for current licensees will be that they must be able to show at all times 4 hours of ethics in any two year CPE period. There will be both state specific and general ethics courses available to fulfill this requirement (new licensees must report 2 hours of state specific ethics in their first year of licensure). PES will develop a course and/or multiple courses to fulfill this requirement and they should be available in the Fall of 2008.

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.

MAXIMUM ALLOWABLE SELF STUDY CREDITS: 100%

ACCEPTABLE AREAS OF STUDY:

The AICPA fields of study are recognized by the Idaho Board of Accountancy. Board rules specifically state that acceptable CPE and CPE sponsors need to follow NASBA and AICPA Continuing Education Standards for program development and presentation. All PES courses meet these requirements.

If you have any questions regarding your CPE requirements, please call PES at 1-800-990-2731 or your State board. Updated 3/11/2008.

(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.)

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