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Accountancy board extends CPA exam window, reduces several fees in rule update
Summary
The House Business Committee approved pending rule changes from the Idaho State Board of Accountancy that update CPE standards to the 2024 revision, extend the CPA exam credit window from 18 to 30 months, allow case‑by‑case exam extensions, and reduce multiple fees consistent with division cash‑balance guidance.
Cecily Metcalfe, board services program manager and executive officer for the Idaho State Board of Accountancy, presented four pending rule modifications to the House Business Committee on Tuesday, saying the changes followed negotiated rulemaking and public comment.
Metcalfe said the board updated the incorporation by reference for continuing professional education (CPE) standards from the 2019 version to the 2024 version, which she described as mainly clarifying language on definitions, in‑person versus internet courses, partial credit rules, presenter credit, and documentation requirements. The board extended the period in which candidates must pass all parts of the CPA exam from 18 to 30 months to align with national practice and to accommodate exam changes that happen every four years.
The rules add a mechanism for the board to consider exam credit extension requests for good cause. The board also reduced several fees in line with the division’s guidance under last year’s appropriation intent language: exam application fees were reduced by 50%, inactive and renewal fees by 75%, transfer‑of‑grades fees by 57%, and the duplicate wall certificate fee was eliminated. The rules also added clarifying language about renewal fees when licenses move to a biennial cycle.
Representative Wheeler moved to accept docket 2430001‑2401; the committee approved the pending rules by voice vote.
Metcalfe told the committee that the Idaho Society of Certified Public Accountants supported the rule changes and that the board had conducted multiple public meetings and one negotiated rulemaking session before finalizing the draft.
