Idaho CPA (Certified Public Accountant) Continuing Education Requirements
Requirements Overview
Idaho uses a rolling two-year CPE period where the oldest year drops off and the newest year rolls on each January 31 reporting deadline. The total requirement is 80 hours, but Idaho is unusually strict about annual distribution: you must earn at least 30 hours and no more than 50 hours in any single year. At least 4 of the 80 hours must cover ethics.
First-year licensees face a special requirement: a 2-hour Idaho State Specific Ethics course covering the Idaho Accountancy Act and Rules, which must be completed during the first calendar year of licensure. Upon recording this course, the licensee receives 48 non-ethics credits. Notably, the 8-hour AICPA Ethics Course taken for initial licensure does not count toward ongoing CPE.
All courses must be NASBA-registered. Idaho conducts CPE audits with documentation due by February 15. Be aware that online courses completed near year-end may generate certificates dated in the following calendar year, which can cause unexpected shortfalls in your reported hours.
Mandatory Topics
| Topic | Hours | Frequency | Notes |
|---|---|---|---|
| Ethics | 4 | Every renewal | At least 4 hours of ethics over the two-year rolling period. Any course certificate specifying ethics as the Field of Study qualifies. |
| Idaho State Specific Ethics | 2 | First renewal | First-year licensees must complete a minimum 2-hour Idaho State Specific Ethics course covering the Idaho Accountancy Act and Rules during their first calendar year of licensure. Also required for reinstatement/re-entry applicants. |
Renewal Pathways
Exemptions
- Inactive Status — Licensees who elect inactive status are exempt from CPE requirements.Cannot practice on inactive status
- Retired Status — Licensees who elect retired status are exempt from CPE requirements.Cannot practice on retired status
- Lapsed Status — Licensees who elect lapsed status are exempt from CPE requirements.Must complete Idaho-specific ethics course to reinstate
How You Can Complete Your CE
Provider Requirements
Courses must be NASBA registered. Search courses and sponsors at the National Registry of CPE (nasbaregistry.org). Idaho Society of CPAs is another source. Courses must follow the NASBA Statement of Standards and align with NASBA Fields of Study.
Tips for Idaho CPAs
- Watch the annual cap: Idaho enforces both a 30-hour minimum and 50-hour maximum per year. Cramming all hours into one year is not an option.
- Complete online courses well before December 31 — certificates dated in the next calendar year will count toward the wrong reporting period.
- The 8-hour AICPA Ethics Course used for initial licensure cannot be reused for CPE. Plan separate ethics courses for your ongoing requirements.
- CPE audit documentation is due February 15. Agendas, registration forms, and canceled checks are not accepted as verification — keep actual completion certificates.