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CPE Committee

CPE Reporting

General CPE Information

Search National Registry of CPE Sponsors

State Specific Ethics

Statement on Standards for CPE

 

Please be aware that CPE credit offered by NACVA for reading "The Value Examiner" does not qualify for Idaho CPE.

The CPE Reporting deadline is January 31st.

 

Interactive CPE Reporting - Easy Steps:

 
  • Click on the Interactive CPE Reporting link below.  
  • Login using your license number & PIN (same as license renewal.)  PIN can be sent to email on file if you’ve forgotten it.
  • Prior Year Reported and Current Year Required Total CPE hours and Ethics CPE hours are displayed.
  • Enter the courses you took, including date, location, course, sponsor, and hours.  Break out the Ethics hours separately.  
  • If you’ve met your requirement, print your report, click “Submit” and you’re finished!

 

 Click here for your Interactive CPE Reporting!

 

If you are short in either Ethics CPE hours or Total CPE hours, the system will tell you how many additional hours you need.  If it’s before December 31st, you can “Save and Logout” of the system.  This will maintain all the information you’ve entered so far.  You can take additional CPE prior to year-end, and then log back into the system to put the remaining courses into your form.  Print, click “Submit” and you’re done!

If you realize you’re short hours after December 31st, but prior to the January 31st deadline to file, you can still use the system.  Fill in the form with the courses you’ve taken, and the system will walk you through the extension request process.  The system allows you to submit a request for an extension of time to complete the hours owed, plus the penalty hours.  The system will calculate how many hours you need to complete and give you instructions for completing the documentation process with the Board Office.

After you’ve submitted your CPE Report, the system will be available for you to use during the year to record the CPE courses you’ve taken.  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.

 

  • You get immediate confirmation that your CPE report has been timely submitted. 
  • Your prior year reported hours, current and future year requirements are available to you in one application.
  • You can use the system to record the courses you’ve taken throughout the year.
  • The data you enter gets automatically entered into our database, which eliminates keypunch errors. 
  • Saves time and money!

 

 

 

Statement on Standards for CPE

The new Statement on 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 recently 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. Below 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.

Blended Learning: An educational program incorporating multiple learning formats.
Standard No. 11. Blended learning programs must use instructional methods that clearly define learning objectives and guide the participant through a program of learning. Pre-program, post program, and homework assignments should enhance the learning program experience and must relate to the defined learning objectives of the program.

Standard No. 19. CPE credit for blended learning programs must equal the sum of the CPE credit determinations for the various completed components of the program.

Nano learning program: A tutorial program designed to permit a participant to learn a given subject in a 10-minute time frame through the use of electronic media (including technology applications and processes and computer-based or web-based technology) and without interaction with a real-time instructor. A Nano learning program differs from a self-study program in that it is typically focused on a single learning objective and is not paper-based. A Nano learning program is not a group program. Nano learning is not a substitute for comprehensive programs addressing complex issues.

S10-03. Program or course expiration date. Course documentation must include an expiration date. The expiration date is no longer than one year from the date of purchase or enrollment.
S10-04. Based on materials developed for instructional use. Nano learning programs must be based on materials specifically developed for instructional use and not on third-party materials.
 Nano learning programs requiring only the reading of general professional literature, IRS publications, or reference manuals followed by an assessment will not be acceptable.
Standard No. 10. Nano learning programs must use instructional methods that clearly define a minimum of one learning objective, guide the participant through a program of learning, and provide evidence of a participant’s satisfactory completion of the program. Satisfactory completion of the program must be confirmed at the conclusion of the program through a qualified assessment.

Standard No. 18. CPE credit for Nano learning programs must be based on duration of the program plus the qualified assessment, which, when combined, should be a minimum of 10 minutes. However, one-fifth (0.20 credit) CPE credit is the maximum credit to be awarded for a single Nano learning program.

CPE Program Measurement
3.4 - Standards for CPE Program Measurement Standard No. 16. Sponsored learning activities are measured by actual program length, with one 50-minute period equal to one CPE credit. Sponsors may recommend CPE credits under the following scenarios:
• Group programs, independent study, and blended learning programs – A minimum of one full credit must be awarded initially, but after the first credit has been earned, credits may be awarded in one-fifth increments or in one-half increments (1.0, x.2, x.4, x.5, x.6, x.8, and so on).
• Self-study – A minimum of one-half credit must be awarded initially, but after the first full credit has been earned, credits may be awarded in one-fifth increments or in one half increments (0.5, 1.0, x.2, x.4, x.5, x.6, x.8, and so on).
• Nano learning – Credits must be awarded only as one-fifth credit (0.2 credit). A 20-minute program would have to be produced as two stand-alone nano learning programs.
Sponsors may round down CPE credits awarded to the nearest one-fifth, one-half, or whole credit at their discretion and as appropriate for the instructional delivery method; however, the CPA claiming CPE credits should refer to respective state board requirements regarding acceptability of one-fifth and one-half CPE credits.
Only learning content portions of programs (including pre-program, post-program, and homework assignments, when incorporated into a blended learning program) qualify toward eligible credit amounts. Time for activities outside of actual learning content, including, for example, excessive welcome and introductions, housekeeping instructions, and breaks, is not accepted toward credit.

 

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) 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 at least thirty (30) hours in any one calendar year, and a maximum of fifty (50) hours recorded in any one calendar year.  

Idaho has an ethics CPE Requirement for all active licensees.  It is a rolling total of 4 CPE credits of Ethics included in (not added to)  the  rolling total  of 80  or  more  CPE  credits.    Within this requirement, new licensees (exam, reciprocal or transfer of grades) must show they have obtained 2 credits of Idaho state specific ethics CPE within the first year of licensure on their CPE report. 

Reinstatement and Re-entry applicants must complete an Idaho State Specific ethics course as part of the application process (80 hour CPE requirement) and submit documentation of all CPE along with their application.

Who must complete the State Specific Ethics course?

  • Newly licensed in Idaho (exam, reciprocity or transfer of grades) on or after July 1, 2008;
  • Reinstated an Active license in Idaho on or after July 1, 2008; or
  • Re-entered as an Active licensee in Idaho on or after July 1, 2008.

IDAHO STATE SPECIFIC ETHICS COURSE

Any Idaho Ethics course from a NASBA registry or QAS provider or the Idaho Society of CPAs will be acceptable for CPE Ethics credits. A sampling of providers are listed below. As with any course, it is up to the licensee to take credit for a course only once in any 3 year period or after the course has been changed or updated. Individuals required to obtain an Idaho Ethics CPE course are new, reciprocal, reinstated, or re-entered active licensees within the first calendar year that the license is issued.

The link for the NASBA Registry or QAS providers is:

https://www.nasbaregistry.org/

A sampling of providers who offer an Idaho Ethics course include but are not limited to the following:

MasterCPE LLC (Ethics for Idaho)
Professional Education Services, LP (Ethics & Professional Conduct for Idaho CPA's)
Western CPE (Real-World Ethics for Idaho CPA's)
ISCPA (Ethics In Action - Protect & Defend)
CFO Resources LLC dba CPASelfstudy.com (ID - Ethics for Idaho)


 

EDUCATIONAL PROGRAMS:  Includes professional organization and business sponsored courses.

FORMAL IN-FIRM TRAINING:  Classes must be structured and formal with sign-in sheets, outlines and agendas.

CORRESPONDENCE COURSES:  Certificate of completion, transcript, etc. must be available if requested.

ACTING AS INSTRUCTOR/SPEAKER: A maximum of two hours preparation time may be claimed per hour of  actual instruction.  No credit is allowed for repetitions of the same seminar.

AUTHOR/PUBLISHER:  A copy of the published article must be submitted with the CPE report for review.