State CPA CPE Licensing Requirements


Please note: The CPE Information provided in this section relates to CPAs only.
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Accepted: Accepted
Renewal Date: 6/30 annually
Reporting Period: 1/1 to 12/31 biennially rolling
Required Hours: 80 hours, with a minimum of 30 per year and a maximum of 50 per year.
Ethics Required: A rolling total of 4 Ethics CPE credits is required every 2-year CPE cycle. Within this requirement, new, reinstated or re-entry licensees MUST complete a 2-hour State Specific CPE course, acceptable to the Board, on Idaho's law and rules during the first calendar year that the license is issued. MasterCPE's Ethics for Idaho course meets this requirement.
Subject Rqmts: None
Credit Limits:
  • 1/2 Hour Credits acceptable after the first hour.
  • Published works are accepted for credit only if reviewed/published by an independent party.
  • Instructors may receive a maximum of 2 hours credit for preparation for each hour of actual instruction.
Other Policies:
Contact Info:
Idaho State Board of Accountancy
PO Box 83720
Boise, ID 83720-0002
Phone: 208-334-2490
Fax: 208-334-2615
Web address:

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