COVID-19 Proclamation from the Board
At the April 28, 2020 Board meeting the Board discussed aspects of the CPA exam process, CPE, and licensure that may be impacted by the current COVID-19 pandemic and addressed those issues through a Proclamation.
At this time, the Board is recommending no changes to either the upcoming license renewal period or 2020 CPE. Timely license renewals are still due by July 1, 2020 and CPE courses for 2020 need to be completed by December 31, 2020. An e-mail has been sent to all exam candidates, please refer to it for further information.
As we’ve all discovered, we are currently in an ever-changing environment and the Board is monitoring the developments of the situation very closely and will continue to be as responsive as possible. The Board will be meeting again in early June to review the Proclamation and make amendments as necessary. If you should have any questions pertaining to the CPA Exam, CPE, peer review or other questions, please direct them to the following:
Exam & Licensure: email@example.com
Peer Review: firstname.lastname@example.org
General Questions/Comments: email@example.com
With the current COVID-19 situation, the issuance of the statewide ‘Stay-healthy” Order from Governor Brad Little, and the advancement into Phase 2 of the Order, the Board office will be open but the majority of staff will continue to work remotely. While in Phase 2 of the Order the best way to communicate with us remains via email at firstname.lastname@example.org. We will be checking this inbox consistently throughout the day. If you have a question for a particular staff member, please see the ‘Contact Us” link on this website for email information.
IDAHO STATE BOARD OF ACCOUNTANCY
WHEREAS, on March 13, 2020, Governor Brad Little issued a Proclamation declaring a state of emergency pursuant to Idaho Code Section 46-1008, in response to the coronavirus pandemic (COVID-19), in the state of Idaho; and
WHEREAS, the Proclamation authorized state licensing agencies and departments to temporarily exercise enforcement discretion, implement temporary rules, and waive licensing and related requirements to maximize access to health care services and provider support in response to COVID-19; and
WHEREAS, the Idaho State Board of Accountancy (“Board”) is an agency of the state of Idaho subject to the Proclamation; and
WHEREAS, on March 25, 2020, pursuant to the Constitution of the State of Idaho and Sections 46-601 and 46-1008, Idaho Code, the Governor ordered the Director of the Idaho Department of Health and Welfare to issue an Order to Self-Isolate, which order was extended and amended on April 15, 2020; and
WHEREAS, on April 23, 2020, the Governor announced a four-stage plan for reopening Idaho’s economy, with the first phase expected to begin on May 1, 2020; and
WHEREAS, the Board has determined it is necessary to issue this Proclamation and order in response to the COVID-19 pandemic and in response to the letter and spirit of the Proclamations and Orders entered by the Governor.
NOW, THEREFORE, in response to the Proclamations and Orders issued by or at the direction of the Governor of the State of Idaho, the Board enters the following Proclamation concerning licensing-related requirements:
- Rule 102 of the Idaho Accountancy Rules (“Accountancy Rules”) provides the Application To Test (“ATT”) will expire 90 days after it is issued unless the candidate pays the applicable fees. Pursuant to the Proclamation, the Board Staff shall be entitled, in its discretion, to waive the fee to issue a new ATT to extend the window for candidates to pay the applicable fees for any applicant who has been furloughed or unemployed by the COVID-19 pandemic during the pendency of the Governor’s Proclamations and Order[s]. Applicants requesting an extension should contact the Board Staff.
- Rule 102 of the Accountancy Rules also provides that a Notice to Schedule (“NTS”) for the CPA examination is valid for six (6) months after it is issued. Pursuant to the Proclamation, the Board Staff shall be entitled, in its discretion, to extend any unexpired NTS in effect during the pendency of the Emergency Orders by 90-180 days per exam section. Candidates seeking additional extensions related to COVID-19 shall apply to the Board for a variance.
- Rule 105 of the Accountancy Rules requires candidates to pass all four (4) test sections of the CPA Examination with a grade of seventy-five (75) or higher within an 18-month period, which begins on the date that the first test section is passed. The rule further provides that candidates who do not pass all four (4) sections of the CPA Examination within the 18-month period lose credit for any test section(s) passed outside the 18-month period and that test section(s) is to be retaken. Pursuant to the Proclamation, the Board Staff shall be entitled, in its discretion, to extend the period and credit validity in 90-day increments for candidates affected by the COVID-19 pandemic and the exam site closures in effect as a result of the Emergency Orders.
- Rule 200.02 of the Idaho Accountancy Rules addresses experience. The rule requires an applicant to provide evidence of one (1) year of experience consisting of full- or part-time employment that extends over a period of no less than twelve (12) months and no more than thirty-six (36) months, with no fewer than two thousand (2,000) hours earned within the ten (10) year period immediately preceding the latest application for licensure. Pursuant to the Proclamation, the Board Staff shall be entitled, in its discretion, to extend the thirty-six (36) month window by six (6) months for applicants affected by the COVID-19 pandemic and Emergency Orders.
- Rule 402.01.b of the Idaho Accountancy Rules provides that a penalty of no more than fifty percent (50%) of the hours a licensee is short in meeting the calendar year CPE requirement may be assessed for (“CPE”) extensions. Pursuant to the proclamation, the Board Staff shall be entitled, in its discretion, to waive the monetary fine for those licensees with current approved CPE extensions and allow submission until June 15, 2020. Late CPE reporting will have a monetary fine. If an extension is approved, required documentation must be submitted no later than June 15, 2020.
- Rule 406 of the Idaho Accountancy Rules addresses reinstatement. That rule provides in part: “an individual whose license has lapsed or is in a non-active status per Section 54-211, Idaho Code, is to complete no less than eighty (80) hours of CPE, of which at least four (4) hours are in ethics CPE with a minimum of two (2) hours to be in state specific ethics for Idaho, during the twelve (12) months immediately prior to applying for reinstatement or re-entry to an active license.” Pursuant to the Proclamation, the Board Staff shall be entitled, in its discretion, to extend the twelve (12) month window by six (6) months for any applicant who has been furloughed or unemployed by the COVID-19 pandemic during the pendency of the Governor’s Proclamations and Order[s]. Applicants requesting an extension should contact the Board Staff.
- Any application or other document submitted to the Board required to be taken before notary public, during the pendency of any social distancing order, may be submitted or proven by a declaration meeting the requirements of Idaho Code Section 9-1406.
|The deadline to complete license renewals and pay license and firm renewal fees shall not be affected during this time. The deadline to complete CPE reporting for the 2020 year has also not been affected.
IT IS SO ORDERED AND APPROVED by the Idaho State Board of Accountancy, on the 28th day of April, 2020, and effective through the pendency of the Governor’s Stay-At-Home/Stay Healthy Orders.
IDAHO STATE BOARD OF ACCOUNTANCY
By Scott J. Dockins, CPA
Proclamation of the Governor – Open Meeting Laws
In response to the Coronavirus pandemic, Governor Brad Little, declared a state of emergency in the State of Idaho through a proclamation on March 13, 2020. On March 18, 2020 Governor Little amended the proclamation relating to the Idaho Open Meetings Act, Chapter 2, Title 74, Idaho Code. This Act sets out important requirements to ensure that public business is not conducted in secret. Those requirements remain important during this time of emergency. The Governor, during the term of the emergency, suspended the requirement that at least one (1) member of the board, or the director of a public agency, be physically present at the location designated in any meeting notice, as required under section 74-204, Idaho Code, to ensure the public may attend such meetings in person. The Idaho State Board of Accountancy will be conducting its next meeting on Tuesday, April 28th via teleconference. An agenda and conference call information will be posted on this website by Tuesday, April 21st. We invite any and all interested parties to participate in board meetings. To read the Governors full proclamation, please click here.
NOTICE OF OMNIBUS RULEMAKING – ADOPTION OF TEMPORARY RULE
The Legislature did not pass a concurrent resolution approving any pending fee rules as specified under 67-5224, I.C. As a result, the fee rules would not typically take effect. However, the proactive action taken by state agencies in February to conditionally re-approve fee rules upon sine die has ensured that they remain in effect as temporary rules. This special edition of the Idaho Administrative Bulletin republishes fee rules as temporary fee rules, with an effective date as of sine die (e.g., March 20).
In general, the temporary fee rules published herein are unchanged from those presented to (and previously approved by) the Legislature.
This rulemaking can be found in the April 15, 2020 – Vol 20-4 Special Addition of the Idaho Administrative Bulletin
For more information on the Notice of Omnibus Rulemaking – Adoption of Temporary Rule, please reach out to Kent A. Absec, Executive Director, at email@example.com.