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                  IDAPA 01 – BOARD OF ACCOUNTANCY

                        DOCKET NO. 01-0101-1900F



EFFECTIVE DATE: This rule has been adopted by the agency and is now pending review by the 2020 Idaho State Legislature for final approval. Pursuant to Section 67-5224(5)(c), Idaho Code, this pending fee rule will not become final and effective until it has been approved by concurrent resolution of the legislature because of the fee being imposed or increased through this rulemaking. The pending fee rule becomes final and effective upon adoption of the concurrent resolution or upon the date specified in the concurrent resolution unless the rule is rejected.

AUTHORITY: In compliance with Section 67-5224, Idaho Code, notice is hereby given that this agency has adopted a pending fee rule. The action is authorized pursuant to Section 54-204(1), Idaho Code.

DESCRIPTIVE SUMMARY: The following is a concise explanatory statement of the reasons for adopting the pending fee rule and a statement of any change between the text of the proposed fee rule and the text of the pending fee rule with an explanation of the reasons for the change:

This pending rule adopts and re-publishes the following existing and previously approved and codified chapter promulgated as a proposed rule under this docket number under IDAPA 01, rules of the Idaho State Board of Accountancy:


  • 01.01.01, Idaho Accountancy Rules (Chapter 2, Title 54, Idaho Code).

These pending fee rules are necessary to protect the public health, safety, and welfare of the citizens of Idaho and confer a benefit on its citizens. These rules implement the duly enacted laws of the state of Idaho, provide citizens with the detailed rules and standards for complying with those laws, and assist in the orderly execution and enforcement of those rules. Third parties rely on the accuracy of the financial information issued by a certified public or licensed public accountant. Not having these rules would endanger third parties who need reliable information on transactions such as a buy-sell agreement, business valuations which can include stock prices for publicly traded companies and loan from financial institutions.

Any amendments to the text of the pending rule have been made in accordance with Section 67-5227, Idaho Code. The original text of the proposed rule was published in the June 19, 2019 Idaho Administrative Bulletin (Special Edition), Vol. 19-6SE, pages 33 – 55.

Amendments to these rules since the June 19, 2019 Idaho Administrative Bulletin include the renumbering of rules, the elimination or reduction of, and/or clarification to the following rules: 010 Definitions, reduced, and 011, Filing of Documents, was removed as it is in Idaho Code. Rules 100 – 107 which cover the CPA Exam were made more streamlined as duplicate information found in the Accountancy Act was removed as were duties of the testing center. Rules 200 – 203 will now cover licensure with reductions to eliminate duplicate information. Rules 300 – 305 relate to a licensee’s Professional Conduct with simplification to the sections covering Contingent Fees and Commissions, Records, and Firm Names. Repetitive information that is found in other parts of the Accountancy Rules, Discreditable Acts and Acting Through Others were moved. Rules 400 – 408 now pertain to Continuous Professional Education, CPE. These rules were simplified by removing repetitive language found in statute, combining information on reinstatement and/or reentry applications and general housekeeping to make the section flow more efficiently. Rules 500 – 511 cover Firm Registration and Peer Review. Simplification was made to remove duplicate language and rules on accepting applications for an organization to be administering organizations were eliminated due obsolescence. The rules concerning the Peer Review Oversight Committee were also consolidated. Minor changes were made to Rule 600, Fees, to clarify the information and make it easier for stakeholders to identify.

FEE SUMMARY: The following is a specific description of the fee or charge imposed or increased. This rulemaking does not impose a fee or charge, or increase a fee or charge, beyond what was previously approved and codified in the prior rules. These fees cover Exam, Licensure and Firm Registration; Administrative Services such as the Interstate Exchange of Information to other jurisdictions and wall certificates for licensees; and Late Fees regarding licensing, CPE filing and firm registration. These fees or charges are being imposed pursuant to Section 54-212, Idaho Code.

FISCAL IMPACT: The following is a specific description, if applicable, of any negative fiscal impact on the state general fund greater than ten thousand dollars ($10,000) during the fiscal year: This rulemaking is not anticipated to have any fiscal impact on the state general fund because the FY2020 budget has already been set by the Legislature, and approved by the Governor, anticipating the existence of the rules and fees being reauthorized by this rulemaking.

ASSISTANCE ON TECHNICAL QUESTIONS: For assistance on technical questions concerning this pending fee rule, contact Kent A. Absec, Executive Director at (208) 334-2490.

Dated this 14th day of October, 2019.

Kent A. Absec
Executive Director
Idaho State Board of Accountancy
3101 W. Main St., Suite 210
P.O. Box 83720
Boise, Idaho 83720-0002
Phone: (208) 334-2490

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