CERTIFIED PUBLIC ACCOUNTANTS – Amends, repeals, and adds to existing law to revise provisions regarding the licensure of certified public accountants.

LEGISLATURE
OF
THE
STATE
OF
IDAHO
Sixty-eighth
Legislature
Second
Regular
Session
-
2026
IN
THE
HOUSE
OF
REPRESENTATIVES
HOUSE
BILL
NO.
563
BY
BUSINESS
COMMITTEE
AN
ACT
1
RELATING
TO
CERTIFIED
PUBLIC
ACCOUNTANTS;
AMENDING
SECTION
54
-
204,
IDAHO
2
CODE,
TO
REVISE
A
PROVISION
REGARDING
THE
POWERS
AND
DUTIES
OF
THE
IDAHO
3
STATE
BOARD
OF
ACCOUNTANCY;
AMENDING
SECTION
54
-
207,
IDAHO
CODE,
TO
4
REVISE
PROVISIONS
REGARDING
EDUCATIONAL
REQUIREMENTS
FOR
A
CERTIFIED
5
PUBLIC
ACCOUNTANT;
AMENDING
SECTION
54
-
208,
IDAHO
CODE,
TO
REVISE
PRO
-
6
VISIONS
REGARDING
QUALIFICATIONS
FOR
A
CERTIFIED
PUBLIC
ACCOUNTANT;
7
AMENDING
SECTION
54
-
209,
IDAHO
CODE,
TO
REVISE
PROVISIONS
REGARDING
EX
-
8
PERIENCE
REQUIRED
FOR
A
CERTIFIED
PUBLIC
ACCOUNTANT;
REPEALING
SECTION
9
54
-
227,
IDAHO
CODE,
RELATING
TO
SUBSTANTIAL
EQUIVALENCY
REQUIREMENTS
10
FOR
A
CERTIFIED
PUBLIC
ACCOUNTANT;
AMENDING
CHAPTER
2,
TITLE
54,
IDAHO
1
1
CODE,
BY
THE
ADDITION
OF
A
NEW
SECTION
54
-
227,
IDAHO
CODE,
TO
ESTABLISH
12
PROVISIONS
REGARDING
PRACTICE
PRIVILEGES
OF
CERTAIN
CERTIFIED
PUBLIC
13
ACCOUNTANTS
LICENSED
IN
ANOTHER
STATE
AND
TO
PROVIDE
AN
EXCEPTION;
AND
14
DECLARING
AN
EMERGENCY
AND
PROVIDING
AN
EFFECTIVE
DATE.
15
Be
It
Enacted
by
the
Legislature
of
the
State
of
Idaho:
16
SECTION
1.
That
Section
54
-
204,
Idaho
Code,
be,
and
the
same
is
hereby
17
amended
to
read
as
follows:
18
54
-
204.
POWERS
AND
DUTIES.
The
Idaho
state
board
of
accountancy,
in
19
addition
to
the
other
powers
and
duties
set
forth
in
this
chapter,
shall
have
20
the
following
powers
and
duties:
21
(1)
To
adopt
and
amend
rules
,
subject
to
legislative
approval,
in
ac
-
22
cordance
with
the
provisions
of
the
administrative
procedure
act,
chapter
23
52,
title
67,
Idaho
Code,
governing
its
administration
and
the
enforcement
24
of
this
chapter
and
the
conduct
of
licensees
including,
but
not
limited
to:
25
(a)
Rules
governing
the
board's
meetings
and
the
conduct
of
its
busi
-
26
ness;
27
(b)
Rules
of
procedure
governing
the
conduct
of
investigations
and
28
hearings
by
the
board;
29
(c)
Rules
specifying
the
education,
examination
and
experience
quali
-
30
fications
required
for
the
issuance
of
certificates,
and
the
continuing
31
professional
education
required
for
renewal
of
licenses;
32
(d)
Rules
of
professional
conduct
directed
to
controlling
the
quality
33
and
probity
of
professional
services
by
licensees,
and
dealing
among
34
other
things
with
independence,
integrity
and
objectivity;
competence
35
and
technical
standards;
responsibilities
to
the
public;
and
responsi
-
36
bilities
to
clients;
37
(e)
Rules
governing
the
professional
standards
applicable
to
li
-
38
censees;
39
(f)
Rules
governing
the
manner
and
circumstances
of
use
of
the
titles
40
"certified
public
accountant"
and
"licensed
public
accountant";
41

2
(g)
Rules
regarding
peer
reviews
that
may
be
required
to
be
performed
1
under
the
provisions
of
this
chapter;
2
(h)
Rules
on
reciprocity
and
substantial
equivalency
to
implement
the
3
provisions
of
section
54
-
227
54
-
210
,
Idaho
Code;
4
(i)
Rules
adopting
statements
on
standards
as
specified
in
section
5
54
-
206,
Idaho
Code,
which,
if
the
board
may
deem
appropriate,
shall
6
be
those
standards
developed
for
general
application
by
recognized
7
accountancy
organizations
such
as
the
AICPA,
as
such
statements
are
8
established
from
time
to
time;
and
9
(j)
Such
other
rules
as
the
board
may
deem
necessary
or
appropriate
to
10
implement
or
administer
the
provisions
and
purposes
of
this
chapter.
1
1
(2)
To
issue
original
certificates
of
qualification
and
licenses
to
12
practice
as
certified
public
accountants
to
such
applicants
as
may
be
quali
-
13
fied
by
reciprocity,
transfer
of
examination
grades
or
by
examination.
14
(3)
To
charge
and
collect
from
all
applicants,
certificate
holders,
and
15
licensees
such
fees
as
are
provided
by
this
chapter
and
prescribed
by
rules
16
of
the
board.
17
(4)
To
initiate
or
receive
complaints,
cause
the
same
to
be
investi
-
18
gated,
initiate
proceedings,
and
conduct
hearings
or
proceedings
pursuant
19
to
chapter
2,
title
54,
Idaho
Code.
The
board
may
designate
a
member,
or
any
20
other
person
of
appropriate
competence,
to
serve
as
investigating
officer
to
21
conduct
an
investigation.
Upon
completion
of
an
investigation,
the
investi
-
22
gating
officer
shall
file
a
report
with
the
board.
Unless
dismissed
by
the
23
board
as
unfounded
or
trivial,
the
board
may
proceed
with
disciplinary
pro
-
24
ceedings
or
may
return
the
report
to
the
investigating
officer
for
further
25
investigation.
26
(a)
In
order
to
protect
the
interests
of
a
complainant,
witness,
third
27
party
or
defendant,
the
board
may
upon
application
and
for
good
cause
28
shown,
issue
a
protective
order,
consistent
with
chapter
1,
title
74,
29
Idaho
Code,
prohibiting
the
disclosure
of
specific
information
other
-
30
wise
not
privileged
and
confidential
and
direct
that
the
proceedings
be
31
conducted
so
as
to
implement
the
order.
32
(b)
In
carrying
into
effect
the
provisions
of
this
chapter,
the
board
33
may
subpoena
witnesses
and
compel
their
attendance,
and
also
may
re
-
34
quire
the
submission
of
books,
papers,
documents
or
other
pertinent
35
data;
may
administer
oaths;
may
take
testimony;
may
cooperate
with
the
36
appropriate
authorities
in
other
states
in
investigation
and
enforce
-
37
ment
concerning
violations
of
this
chapter
and
comparable
acts
of
other
38
states;
and
may
receive
evidence
in
any
disciplinary
matters
or
in
any
39
case
wherever
a
violation
of
the
provisions
of
this
chapter
is
alleged.
40
Upon
failure
or
refusal
to
comply
with
any
such
order
of
the
board,
or
41
upon
failure
to
honor
its
subpoena,
the
board
may
apply
to
the
court
in
42
the
district
where
the
witness
resides
to
enforce
compliance.
43
(5)
To
authorize
by
written
agreement
the
division
of
occupational
and
44
professional
licenses
as
agent
to
act
in
its
interest.
45
(6)
Any
action,
claim
or
demand
to
recover
money
damages
from
the
board
46
or
its
employees
which
any
person
is
legally
entitled
to
recover
as
compensa
-
47
tion
for
the
negligent
or
otherwise
wrongful
act
or
omission
of
the
board
or
48
its
employees,
when
acting
within
the
course
and
scope
of
their
employment,
49
shall
be
governed
by
the
Idaho
tort
claims
act,
chapter
9,
title
6,
Idaho
50

3
Code.
For
purposes
of
this
subsection,
the
term
"employees"
shall
include
1
special
assignment
members
of
the
board
and
other
independent
contractors
2
while
acting
within
the
course
and
scope
of
their
board
related
work.
3
(7)
All
hearings,
investigations
or
proceedings
conducted
by
the
board
4
shall
be
conducted
in
conformity
with
chapter
52,
title
67,
Idaho
Code,
and
5
rules
of
the
board
adopted
pursuant
thereto,
and,
unless
otherwise
requested
6
by
the
concerned
party,
be
subject
to
disclosure
according
to
chapter
1,
ti
-
7
tle
74,
Idaho
Code.
8
SECTION
2.
That
Section
54
-
207,
Idaho
Code,
be,
and
the
same
is
hereby
9
amended
to
read
as
follows:
10
54
-
207.
LICENSE
-
-
APPLICATION.
(1)
Any
person
desiring
a
certificate
1
1
and
license
shall
make
a
written
application
for
such
certificate
and
li
-
12
cense
to
the
board,
upon
forms
to
be
prescribed
and
furnished
by
the
board.
13
Such
application
shall
be
filed
and
shall
be
accompanied
by
such
fee
as
may
be
14
required
by
rules
of
the
board.
15
(2)
In
addition
to
meeting
the
qualifications
provided
elsewhere
in
16
this
chapter,
before
a
certificate
and
license
may
be
issued,
a
person
17
desiring
to
receive
a
certificate
and
license
shall
have
satisfactorily
18
completed
a
minimum
of
one
hundred
fifty
(150)
semester
hours,
or
two
hundred
19
twenty
-
five
(225)
quarter
hours,
of
college
education,
with
a
concentration
20
in
accounting,
auditing
and
business,
including
a
baccalaureate
or
higher
21
degree
at
a
college
or
university
acceptable
to
the
board,
as
established
by
22
rule.
Satisfactory
evidence
in
the
form
of
an
official
transcript
received
23
directly
from
the
school
registrar
indicating
the
credits
and
degree
re
-
24
ceived
shall
be
presented
to
the
board
to
demonstrate
successful
completion
25
of
these
education
requirements.
one
of
the
following
educational
pathways:
26
(3)
The
board
may
adopt
rules
allowing
persons
who
met
the
education
re
-
27
quirements
of
section
54
-
208,
Idaho
Code,
when
they
first
sat
for
the
exami
-
28
nation
to
become
licensed
even
though
they
do
not
meet
the
education
require
-
29
ments
of
this
section.
30
(a)
A
postbaccalaureate
degree
conferred
by
a
college
or
university
ac
-
31
ceptable
to
the
board,
in
an
educational
program
that
includes
an
ac
-
32
counting
concentration
or
equivalent,
as
specified
in
subsection
(3)
of
33
this
section;
34
(b)
A
baccalaureate
degree
plus
an
additional
thirty
(30)
semester
35
credit
hours,
conferred
by
a
college
or
university
acceptable
to
the
36
board,
in
an
educational
program
that
includes
an
accounting
concentra
-
37
tion
or
equivalent
as
specified
in
subsection
(3)
of
this
section;
or
38
(c)
A
baccalaureate
degree
conferred
by
a
college
or
university
accept
-
39
able
to
the
board,
in
an
education
program
that
includes
an
accounting
40
concentration
or
equivalent
as
specified
in
subsection
(3)
of
this
sec
-
41
tion.
42
(3)
An
applicant's
education
shall
be
deemed
to
meet
the
requirements
43
of
subsection
(2)
of
this
section
if
it
meets
one
(1)
of
the
following
condi
-
44
tions:
45
(a)
The
applicant
has
earned
a
graduate
degree
with
a
concentration
in
46
accounting
from
a
program
that
is
accredited
in
accounting
by
an
accred
-
47
iting
agency
approved
by
the
board;
48

4
(b)
The
applicant
has
earned
a
graduate
degree
from
a
program
that
is
1
accredited
in
business
by
an
accrediting
agency
approved
by
the
board
2
that
includes
completion
of
at
least
twenty
-
four
(24)
semester
hours
in
3
accounting,
excluding
introductory
courses,
at
the
undergraduate
level
4
or
fifteen
(15)
semester
hours
at
the
graduate
level,
or
an
equivalent
5
combination
thereof
satisfactory
to
the
board,
including
coverage
of,
6
but
not
necessarily
separate
courses
in,
the
subjects
of
data
analyt
-
7
ics,
financial
accounting,
auditing,
taxation,
and
management
account
-
8
ing;
or
9
(c)
The
applicant
has
earned
a
baccalaureate
degree
at
an
institution
10
approved
by
the
board
or
from
a
program
that
is
accredited
in
business
by
1
1
an
accrediting
agency
approved
by
the
board,
including
completion
of
at
12
least
twenty
-
four
(24)
semester
hours
in
business,
other
than
account
-
13
ing
courses,
and
twenty
-
four
(24)
semester
hours
or
an
equivalent
com
-
14
bination
thereof
satisfactory
to
the
board
in
accounting,
excluding
in
-
15
troductory
courses,
that
included
coverage
of,
but
not
necessarily
sep
-
16
arate
courses
in,
the
subjects
of
data
analytics,
financial
accounting,
17
auditing,
taxation,
and
management
accounting.
18
(4)
Satisfactory
evidence
in
the
form
of
an
official
transcript
re
-
19
ceived
directly
from
the
school
registrar
indicating
the
credits
and
degree
20
received
shall
be
presented
to
the
board
to
demonstrate
successful
comple
-
21
tion
of
one
(1)
of
the
educational
pathways
identified
in
subsection
(2)
of
22
this
section.
23
SECTION
3.
That
Section
54
-
208,
Idaho
Code,
be,
and
the
same
is
hereby
24
amended
to
read
as
follows:
25
54
-
208.
EXAMINATION
-
-
EDUCATION
-
-
QUALIFICATIONS.
(1)
An
applicant
26
for
admission
to
examination
as
a
certified
public
accountant
shall:
27
(a)
Be
eighteen
(18)
years
of
age
or
older;
28
(b)
Be
of
good
character;
29
(c)
Be
a
resident,
have
been
a
resident,
or
intend
to
immediately
become
30
a
resident
of
the
state
of
Idaho;
31
(d)
(c)
Be
approved
by
the
board
for
admission
to
the
examination;
and
32
(e)
(d)
Provide
satisfactory
evidence
in
the
form
of
an
official
33
transcript
received
directly
from
the
school
registrar
indicating
34
successful
completion
of
a
baccalaureate
degree
or
its
equivalent,
the
35
required
credits
and
courses
to
be
prescribed
by
the
rules
of
the
board.
36
satisfaction
of
at
least
one
(1)
of
the
educational
requirements
set
37
forth
in
section
54
-
207,
Idaho
Code.
38
(2)
The
examination
required
to
be
passed
as
a
condition
to
granting
a
39
certificate
shall
test
the
applicant's
knowledge
of
the
subjects
of
account
-
40
ing
and
auditing,
and
such
other
related
subjects
as
the
board
may
specify
by
41
rule,
including,
but
not
limited
to,
business
law
and
taxation.
The
time
for
42
holding
such
examination
shall
be
determined
by
the
board
and
may
be
changed
43
from
time
to
time.
The
board
shall
prescribe
by
rule
the
methods
of
apply
-
44
ing
for
and
conducting
the
examination,
including
methods
for
grading
and
45
determining
a
passing
grade
required
of
an
applicant
for
a
certificate;
pro
-
46
vided
however,
that
the
board
shall
endeavor
to
assure
that
the
examination
47
itself,
grading
of
the
examination,
and
the
passing
grades,
are
uniform
with
48
those
of
other
states.
The
board
may
make
use
of
all
or
any
part
of
the
uni
-
49

5
form
certified
public
accountant
examination
and
advisory
grading
service
1
of
the
AICPA
and
may
contract
with
third
parties
to
perform
such
administra
-
2
tive
services
with
respect
to
the
examination
as
it
deems
appropriate
to
as
-
3
sist
it
in
performing
its
duties
hereunder.
4
(3)
The
board
may
charge,
or
provide
for
a
third
party
administering
the
5
examination
to
charge,
each
applicant
a
fee,
in
an
amount
prescribed
by
the
6
board
by
rule.
7
(4)
None
of
the
education
requirements
specified
in
this
section
shall
8
apply
to
an
applicant
who
is
a
licensed
public
accountant
pursuant
to
this
9
chapter.
10
SECTION
4.
That
Section
54
-
209,
Idaho
Code,
be,
and
the
same
is
hereby
1
1
amended
to
read
as
follows:
12
54
-
209.
EXPERIENCE.
(1)
An
applicant
of
good
character
who
success
-
13
fully
passes
the
examination,
with
standards
no
less
than
those
prescribed
14
by
the
board's
rules
for
examination
of
candidates
in
Idaho,
and
who
fulfills
15
the
requirements
of
section
54
-
207,
Idaho
Code,
shall
receive
a
license
as
16
a
certified
public
accountant
if
the
applicant
has
completed
one
(1)
year
of
17
experience.
the
applicable
experience
requirement
as
follows:
18
(a)
An
applicant
for
initial
issuance
of
a
certificate
under
section
19
54
-
207(2)(a)
or
(b),
Idaho
Code,
shall
show
that
the
applicant
has
had
20
one
(1)
year
of
experience
as
described
in
subsection
(2)
of
this
sec
-
21
tion.
22
(b)
An
applicant
for
initial
issuance
of
a
certificate
under
section
23
54
-
207(2)(c),
Idaho
Code,
shall
show
that
the
applicant
has
had
two
(2)
24
years
of
experience
as
described
in
subsection
(2)
of
this
section.
25
(2)
This
The
required
experience
shall
include
providing
any
type
of
26
service
or
advice
involving
the
use
of
accounting,
attest,
compilation,
man
-
27
agement
advisory,
financial
advisory,
tax
or
consulting
skills,
all
of
which
28
have
been
performed
under
the
supervision
of
and
verified
by
an
active
li
-
29
censee,
meeting
requirements
prescribed
by
the
board
by
rule.
This
experi
-
30
ence
may
be
gained
through
employment
in
government,
industry,
academia
or
31
public
practice.
32
SECTION
5.
That
Section
54
-
227
,
Idaho
Code,
be,
and
the
same
is
hereby
33
repealed.
34
SECTION
6.
That
Chapter
2,
Title
54,
Idaho
Code,
be,
and
the
same
is
35
hereby
amended
by
the
addition
thereto
of
a
NEW
SECTION
,
to
be
known
and
des
-
36
ignated
as
Section
54
-
227,
Idaho
Code,
and
to
read
as
follows:
37
54
-
227.
PRACTICE
PRIVILEGES.
(1)
An
individual
whose
principal
place
38
of
business
is
not
in
the
state
of
Idaho
and
who
holds
a
valid
active
license
39
in
good
standing
as
a
certified
public
accountant
from
any
other
state
shall
40
have
all
the
practice
privileges
of
licensees
of
this
state
without
the
need
41
to
obtain
a
license
under
this
chapter,
provided
that
such
individual
meets
42
the
minimum
educational
and
experience
requirements
set
forth
in
sections
43
54
-
207
and
54
-
209,
Idaho
Code.
44
(2)
Notwithstanding
any
other
provision
of
law,
an
individual
identi
-
45
fied
in
subsection
(1)
of
this
section
who
offers
or
renders
professional
46

6
services,
whether
in
person,
by
mail,
telephone,
or
electronic
means,
or
in
1
any
other
way,
by
this
section
is
granted
practice
privileges
in
this
state,
2
and
no
notice
or
other
submission
shall
be
required
of
any
such
individual.
3
(3)
An
individual
licensed
in
another
state
who
exercises
the
practice
4
privilege
afforded
under
this
section
and
the
firm
that
employs
that
li
-
5
censee
are
deemed
to
simultaneously
consent,
as
a
condition
of
the
grant
of
6
this
privilege:
7
(a)
To
the
personal
and
subject
matter
jurisdiction
and
disciplinary
8
authority
of
the
board;
9
(b)
To
comply
with
the
provisions
of
this
chapter
and
applicable
board
10
rules;
1
1
(c)
That
in
the
event
the
license
from
the
state
of
the
individual's
12
principal
place
of
business
is
no
longer
valid,
the
individual
will
13
cease
offering
or
rendering
professional
services
in
this
state
indi
-
14
vidually
and
on
behalf
of
a
firm;
and
15
(d)
To
the
appointment
of
the
state
board
that
issued
the
individual's
16
license
as
the
agent
upon
whom
process
may
be
served
in
any
action
or
17
proceeding
by
the
Idaho
board
against
the
licensee.
18
(4)
An
individual
whose
principal
place
of
business
is
not
in
this
state
19
and
who,
as
of
December
31,
2024,
held
and
continues
to
hold
a
valid
active
20
license
as
a
certified
public
accountant
from
any
state
and
has
practice
21
privileges
in
this
state
pursuant
to
section
54
-
227,
Idaho
Code,
as
that
22
section
existed
on
December
31,
2024,
shall
continue
to
have
all
the
privi
-
23
leges
of
a
licensee
in
this
state
without
the
need
to
obtain
a
license
under
24
sections
54
-
207
and
54
-
209,
Idaho
Code.
25
SECTION
7.
An
emergency
existing
therefor,
which
emergency
is
hereby
26
declared
to
exist,
this
act
shall
be
in
full
force
and
effect
on
and
after
27
July
1,
2026.
28