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Idaho Board of Accountancy rules updated: exam window extended, CPE standard updated and several fees reduced
Summary
The House Business Committee approved rule changes from the Idaho State Board of Accountancy on Jan. 21, 2025. Key changes update the CPE standard to the 2024 version, extend the CPA exam credit window from 18 to 30 months, allow good‑cause extensions, and reduce several fees consistent with division cash‑balance guidance.
The Idaho State Board of Accountancy’s pending rule changes were approved by the House Business Committee on Jan. 21, 2025. Cecily Metcalfe, Board Services Program Manager and executive officer for the Board, presented a set of updates intended to align Idaho practice with national standards and the Division of Occupational and Professional Licenses’ cash‑balance guidance.
Metcalfe told the committee the board updated its incorporated statement of standards for continuing professional education (CPE) programs from the 2019 to the 2024 version, clarifying definitions and adding guidance on in‑person versus internet‑based credit, partial credit, presenter credit, documentation requirements, and sponsor communications. The board also extended the period in which CPA candidates may pass all parts of the licensing exam from 18 months to 30 months to align with national practice and to address score‑release timing when the exam is revised every four years.
The board additionally approved fee reductions consistent with Senate Bill 1442 intent language and the division’s cash‑balance planning: exam application fees were reduced by 50%, inactive and renewal fees by 75%, the transfer of grades fee by 57%, and the fee for duplicate wall certificates was eliminated. The board added clarifying language on renewal fees as the state moves several licenses to a biennial renewal cycle.
Metcalfe said the Idaho Society of Certified Public Accountants reviewed and supports these updates. Committee members approved the docket by voice vote.
The committee recorded no public testimony on the changes at this meeting; Metcalfe stood for questions about the scope of the CPE changes and exam‑credit reasoning.
