Idaho has eliminated its requirement of “Notice and Fee” for Practice Privileges.  

This change was effective July 1, 2008.

There are three ways in which licensees from other jurisdictions qualify to practice in Idaho under substantial equivalency:

1)  A person whose principal place of business is not in this state and who has an active certificate and license as a certified public accountant from any state which the board has determined to be substantially equivalent to this chapter shall be presumed to have qualifications substantially equivalent to this state's requirements and shall have all the privileges of licensees of this state without the need to obtain a license; or

2)  A person whose principal place of business is not in this state and who has an active certificate and license as a certified; public accountant from any state which the board has not determined to be substantially equivalent to this chapter shall be presumed to have qualifications substantially equivalent to this state's requirements and shall have all the privileges of licensees of this state without the need to obtain a license only if such person demonstrates that his or her qualifications are substantially equivalent to the licensure requirements of this chapter; or

3)  The requirement to demonstrate substantially equivalent qualifications shall be waived if the    applicant has been licensed for no less than four years as a certified public accountant within the previous ten years.

Licensees who qualify under one of these three scenarios, and who offer services in Idaho or to Idaho clients, are subject to the regulatory authority of the Idaho State Board of Accountancy.  The Board may administrative penalize the licensee of another jurisdiction for violations of Idaho’s Accountancy Act and Rules.  Information on disciplinary action by ISBA will be provided to the home state of licensure, and may be used as a basis for regulatory action in that state.

 

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Last Edited 08/07/2008 07:03 AM

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