Boise Idaho


On May 19, 2017, Lieutenant Governor Brad Little signed Executive Order 2017-06 directing a comprehensive review of Idaho’s occupational licensing requirements.  Per this executive order, input is now being accepted from all licensees and any public comment related to the licensing process and requirements associated with becoming licensed.  To read the entire executive order, you can click on the link Executive Order 2017-06 – “Idaho Licensing Freedom Act”

All interested parties who wish to comment will need to do so by May 10, 2018.  You can submit in writing or electronically through the following:


Web Site

US Mail


Idaho State Board of Accountancy

PO Box 83720
Boise ID 83720-0002


Office of the Governor

Honorable C.L. "Butch" Otter
State Capitol
PO Box 83720
Boise ID 83720

Office of the Lt. Governor

Honorable Brad Little
State Capitol
PO Box 83720
Boise ID 83720-0057

Idaho Accountancy Pending Rule Changes
The Idaho State Board of Accountancy proposed four rule changes for the upcoming legislative session.
Rule Changes

  1. Amend Rule 004.02, CPE Standards, to reflect the current edition of the Statement on Standards for Continuous Professional Education (CPE) programs which are incorporated by reference.
  2. Modify Rule 020.02(b) and 020.03, Good Moral Character, to bring it in conformity with the recent statute change of Idaho Code 54-219(f), License – Restriction, revocation, suspension or denial – Causes – Cost recovery – Administrative penalties, to clarify what the Board may consider in cases involving moral turpitude, an element of which is dishonesty or fraud where there have been withheld judgements, or other orders of decree of expungements involving a licensee or a candidate for licensure.  The amendment will also clarify the factors of rehabilitation the Board may consider in such cases.
  3. Amend Rule 506.01(b), Reporting, Controls and Late Fees, to provide clarity to a licensee relating to information needed on CPE documentation to support their reported credit hours.  The language will reflect that found in the latest edition of the Statement on Standards for CPE.
  4. Amend Rule 602.01, Peer Review Program Participation, to bring it into conformity with the recent statute change of Idaho Code 54-206(3), Definition of Attest, to define for a licensee/firm which services are considered as peer reviewable.

These proposed rule changes were published in the Idaho Administrative Bulletin dated September 6, 2017.  There was no written comment from the public during this publication.

By vote of the Board, these rules have been adopted by the agency, are published in the November 1, 2017 Idaho Administrative Bulletin and are now pending review by the 2018 Idaho State Legislature for final approval.  Section 67-5224(5), Idaho Code, provides that a pending rule will become final and effective at the end of the legislative session after it has been reviewed and approved by the legislature.

All questions or comments can be addressed to:

Kent A. Absec, Executive Director
Idaho State Board of Accountancy
P.O. Box 83720
Boise, Idaho 83720-0002

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