Idaho CPE Requirements for CPAs
Business professionals who hold prestigious titles or designations bestowed by an accrediting organization are more than likely familiar with continuing professional education requirements, because they are an intrinsic part of maintaining that status. However, it is easy for the license renewal process to become confusing and frustrating since requirements can vary by location with some organizations. A perfect example is the American Institute of Certified Public Accountants (AICPA), which relies on state Boards of Accountancy to set jurisdiction-wide stipulations, limitations and requirements for continuing professional education. In order to avoid undue frustration and confusion, it is important for CPAs to keep up-to-date on their individual state requirements for license renewal.
Members of the AICPA who live in Idaho are required to renew their license every two years. A minimum of 30 credit hours must be obtained the first year, and a maximum of 50 the second, for a total of 80 hours each recertification period. The table below further highlights the recertification limitations and deadlines for resident CPAs in Idaho.
|License Renewal Date||CPE Reporting Period||Total CPE Hours||Self-Study Credit Limitations|
|June 30 annually ($120 fee)||January 1 – December 31 biennially-rolling||80 hours||None|
Subject Area Requirements
During each two-year recertification cycle, a rolling total of 4 Ethics CPE credits is required. Within this requirement, new licensees must complete a two-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-enter must complete a two-hour, state-specific CPA course which covers Idaho Accountancy Act and Rules to be submitted along with the application.
Credit Limitations and Calculation
In Idaho, instructors, speakers and discussion leaders can obtain CPE credit for instances of formal presentation or instruction. For purposes of calculation, licensees who present a learning activity for the first time, to the extent that the activities maintain or improve their competence, may receive CPE credit for actual preparation time up to two times the number of CPE credits to which participants would be entitled, in addition to the time for actual presentation. This is subject to regulations and maximums established by the Board of Accountancy. For example, learning activities in which participants could receive 8 CPE credits, instructors may receive up to 24 CPE credits (16 for preparation and 8 for presentation). Repeat presentations are valid for further CPE credit only if it can be demonstrated that the learning material was substantially altered or changed in such a way that required significant additional study and/or research.
According to state policies, CPAs can obtain up to 15 CPE credits per semester hour and 10 CPE credits per quarter hour if they are actively enrolled and participating in college or university courses related to the accounting profession.
CPAs who are instructors at an accredited college or university can obtain CPE credit for preparation and instruction of material. This method is limited to twice the continuing professional education course credit available for CPAs or LPAs taking the course and is only available the first time the course is taught.
It is possible to obtain CPE credit for writing and publishing instructional material. The Board may approve credit for articles, books or CPE programs, and will include credit for research and writing time. The article, book or program must be formally reviewed by an independent party, and all supporting documentation must be submitted to the Board with the CPE report for review.
For committee or organizational staff meetings, only the portions of the meetings that are designed and designated as programs of learning, which comply with the 2016 AICPA/NASBA Statement on Standards for Continuing Professional Education, qualify for CPE in accordance with the Idaho Board of Accountancy.
Non-interactive 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 prohibited and do not qualify for CPE credit. However, other self-study courses which comply with these standards are applicable. Creditable courses must be worth one-half credit initially, but after the first full credit has been earned, subsequent credits may be awarded in one-fifth or one-half increments.
CPE credit for each review is equal to the actual review time, up to the actual number of CPE credits for the program. Repeat technical reviews are worth CPE credit only if it can be demonstrated that the learning activity content was substantially altered and required further research or study.
For group, independent study or blended learning opportunities, a minimum of one full credit must be awarded initially, but after the first credit has been earned, credits may be obtained in one-fifth or one-half increments.
For Nano-Learning methods, credits must be awarded only as one-fifth increments for each individual, 10-minute training period. A 20-minute program would have to be submitted as two separate, standalone Nano-Learning courses.
Other Policies and Exemptions
CPAs in the below categories are automatically considered exempt and have no requirement to complete continuing professional education for license renewal, so long as they do not offer their services to any parties:
- Members who are currently unemployed
- Members who have willingly and temporarily left the workforce
- Formally “inactive” members
Waivers can be requested for exemption upon the following bases:
- Health issues or complications
- Military service or related duties
- Natural disasters of a sort which interfere with the ability to complete continuing professional education
- Any other circumstances which greatly interfere with a member’s ability to complete continuing professional education requirements in an appropriate, timely manner
Additional CPE Resources for CPAs
Article written by Braden Norwood