Administrative Rules CPE Rules 500 – 511
The CPE Reporting deadline is January 31st. CPE is to be completed between January 1st and December 31st. WARNING: If you complete an online course too close to the end of the year your certificate may be dated in the next calendar year, making it ineligible causing you to be short and requiring you to complete penalty CPE credit hours.
The system is available for you to use during the year to record the CPE courses you have completed. Login, enter your courses, click “Save and Logout”. You can come back into the system at any time to add more courses to your list. Your prior year reported hours, and current year requirements are displayed at the top of the page. Click ‘Submit’ when you have reported all of your completed CPE for the reporting year.
Interactive CPE Reporting – Easy Steps:
- Click on the Interactive CPE Reporting link.
- Login using your license number & PIN (same as license renewal.) Your PIN can be sent to your email on file if you’ve forgotten it.
- Prior Year Reported and Current Year Required Total CPE hours and Ethics CPE hours are displayed. Note: prior year plus current year equals 80 CPE requirement.
- Enter the courses you completed in the reporting year, including date completed, delivery method, course title, sponsor name, and credit hours. Break out the Ethics hours separately. Note: record the information as displayed on the certificate of completion.
- Click “Submit”,
- Print your report.
- Save your CPE documentation for five (5) years.
If you realize you are going to be short CPE credits you will need to request an extension. Enter the courses you have completed in the reporting year and explain the reason for the shortage. The system will calculate how many credit hours you need to complete which will include penalty credit hours. It is recommended to begin working towards completing your shortage and penalty CPE credit hours. If your extension request is granted, the deadline to submit all required paperwork is April 30th. The Extension Coversheet will give you details of all the documentation you will need to submit to the board office.
Statement on Standards for CPE
The new Statement of Standards for CPE became effective January 2016.
You need to have knowledge of the standards in order to choose CPE courses that will be approved by the Board.
The Board adopted the 2016 AICPA/NASBA Statement of Standards in whole, retroactive to January 1, 2016. Two major changes that each licensee needs to be aware of are the addition of Blended and Nano learning. On the FAQ page you will find information regarding these two new learning methods.
Licensees should also familiarize themselves with the CPE program measurement section below which discusses the awarding of CPE credits for group programs, independent study, blended learning self-study, and nano learning.
General CPE Information and State Specific Ethics
All active licensees are required to report their Continuing Professional Education credits for the preceding calendar year annually by January 31st.
All active licensees (except as specifically excepted in Rule 502 of the Idaho Accountancy Rules for non-active status) are required to participate in a total of eighty (80) hours of qualifying education in the two calendar years immediately preceding the date the report is required. There is a minimum requirement of thirty (30) hours in any one calendar year, and a maximum of fifty (50) hours any one calendar year.
Who must complete the State Specific Ethics course?
- Applicants for licensure (exam, reciprocity or transfer of grades) – during the first calendar year of their license.
- Reinstatement or Re-entry applicants for an active license must complete the course prior to submitting their application.
Any ethics course which covers Idaho Accountancy Act and Rules will be acceptable.
For a sample of sponsors that may provide this type of course, below is a list of potential sponsors offering this type of course.
IDAHO STATE SPECIFIC ETHICS COURSE
Any Ethics course that covers aspects of the Idaho Accountancy Act and Rules from a NASBA registry or QAS provider or the Idaho Society of CPAs will be acceptable for Idaho State Specific Ethics credits. As with any course, it is up to the licensee to take credit for a course only once or after the course has been significantly changed.
The link for the NASBA Registry or QAS providers is:
A sampling of providers who offer an Idaho Ethics course includes but is not limited to the following, since courses may change – please confirm that their course currently covers aspects of the Idaho Accountancy Act & Rules :
|American CPE||Smart Pros|
|CPA Self-Study||Web CPE|
|CPE Think||Western CPE|
For more CPE details see our FAQ page or call into the Board office for assistance.