Idaho CPA CPE Requirements

How many CPE hours do Idaho CPAs need?

Idaho CPAs must complete 80 hours over a rolling two-year period, with at least 30 hours in each year.

Reporting period: 1/1 to 12/31 biennially rolling.

NASBA Registry wording: 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.

What is the Idaho ethics CPE requirement?

Idaho requires 4 hours of ethics every two years. A general ethics course qualifies.

NASBA Registry wording: 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.

Does Idaho limit self-study CPE?

Idaho places no limit on self-study CPE, so all 80 hours may be earned through self-study courses.

When is Idaho CPE due?

The reporting period ends on December 31, every year (rolling 2-year total).

License renewal: June 30 annually.

There is no grace period.

Can Idaho CPAs carry over extra CPE hours?

Excess hours do not carry over to the next reporting period.

Are there other Idaho CPE limits?

• 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.

What other Idaho CPE policies apply?

• 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.