Course Individually
Course Description
The Idaho State Board of Accountancy states that licensees seeking active license renewal must complete at least eighty (80) hours of qualifying education in the two calendar years immediately preceding the date the report is required. Of these eighty hours, four (4) hours must come from ethics. Of these four ethics CPE hours, two (2) hours must focus on Idaho state-specific ethics. Idaho Ethics: Accountancy Act and Accountancy Rules is a course that fulfills this requirement for Idaho CPAs. It is also sufficient for reinstatement or re-entry applicants for an active license before submitting their application. This course will cover the Idaho Accountancy Act as well as the Idaho Accountancy Rules.
Learning Objectives
At the end of this course, the student will be able to:
- Definitions of the key terms within the Idaho Accountancy Act
- The requirements as well as the costs for license renewal
- Requirements for individuals and firms for initial registration or renewal of a registration to practice.
- Reasons why the Idaho Board of Accountancy may choose to revoke, suspend, or refuse to renew a license.
- The Idaho Board of Accountancy rules and regulations pertaining to substantial equivalency
- CPE requirements for Idaho practitioners, including important dates and fees that CPAs should commit to memory.
CPE Credit: 2 CPE for Idaho CPAs
Level: Intermediate
Instructional Method: Self-Study
NASBA Field of Study: Ethics
Program Prerequisites: None
Advanced Preparation: None
Revision Date: March 14, 2023
