Idaho State Board of Accountancy · IDAPA 01.01.01 · Idaho Code 54-2
Idaho CPAs must record no less than 80 hours of CPE during the two calendar years immediately preceding the date the reporting form is due, of which at least 4 hours are ethics. Idaho also sets both a floor and a ceiling on annual pace: a minimum of 30 hours and a maximum of 50 hours may be recorded in any one calendar year.
The maximum is the unusual part. Because no more than 50 hours count in a single year, Idaho makes it structurally impossible to complete the requirement in one burst — and there is no carryover.
One square equals one CPE hour across the rolling two-year period.
| Total CPE hours | 80 hours over a rolling two-year period — the prior year plus the current year |
|---|---|
| Annual minimum | 30 hours in any one calendar year |
| Annual maximum | 50 hours recordable in any one calendar year |
| Reporting period | January 1 to December 31, biennially rolling |
| CPE reporting deadline | January 31 annually |
| License renewal | June 30, annually. A $100 penalty fee applies if the license is not renewed by that date. |
| Ethics requirement | A rolling total of 4 ethics CPE credits every two-year CPE cycle |
| New licensees | Must complete a 2-hour state-specific CPE course covering the Idaho Accountancy Act and Rules during the first calendar year the license is issued |
| Reinstatement and re-entry | Must complete the same 2-hour Idaho-specific course, submitted with the application |
| AICPA ethics course | The 8-hour AICPA Ethics Course taken to become licensed does not count toward the CPE requirement |
| Subject requirements | None. Idaho accepts subject areas falling under NASBA-approved fields of study. |
| Self-study | Only interactive self-study qualifies. Noninteractive self-study courses do not qualify for CPE credit. |
| Instruction | Credit for teaching or presenting can include preparation time, up to twice the presentation hours |
| Published materials | May qualify with proper documentation; the Board may grant credit for written material, though it must first be reviewed by a third party |
| Carryover | Not permitted |
| Exemptions | Licensees who elect inactive, retired, or lapsed status are exempt from CPE requirements under Idaho Code Sections 54-211(c) and (d) |
Banking a big year. Idaho caps recordable hours at 50 in any one calendar year, so earning 80 hours in one year does not satisfy the two-year total — 30 of them simply will not count. Combined with no carryover, the only compliant pattern is roughly 40 and 40, or any split within the 30-to-50 band.
Covers the rolling four-hour ethics requirement, and includes the two-hour Idaho Accountancy Act and Rules content required of new licensees during their first calendar year and of anyone reinstating or re-entering.
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Only interactive self-study qualifies in Idaho; noninteractive courses do not count
Group Live; Group Internet Based; QAS Self-Study
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Idaho earns CPE on the calendar year, reports it in January, and renews the license in June — three separate points in the year.
The oldest year rolls off and the newest rolls on, so the prior year plus the current year must total at least 80.
At least 30, and no more than 50 will count. Hours above 50 in one year are simply lost.
Record courses in the Board's system. If you are short, you can record what you completed, submit, and request an extension or exception.
A $100 penalty fee applies if the license is not renewed by this date.
A CPA licensed on December 12, 2025 would need the 2-credit Idaho-specific ethics course complete before December 31 and reported no later than January 31, 2026.
Idaho's window moves forward every year rather than resetting, which changes how a shortfall behaves.
No less than 80 hours recorded during the two calendar years immediately preceding the date the reporting form is due, of which at least 4 hours are ethics.
A minimum of 30 hours and a maximum of 50 hours may be recorded in any one calendar year.
January 1 to December 31, on a biennially rolling basis.
The oldest year rolls off and the newest rolls on, so compliance is always measured on the prior year plus the current year.
The 30-to-50 hour annual band means you cannot simply earn all 80 hours in one year.
The structure is designed to encourage ongoing professional development rather than periodic bursts of CPE activity. Hours above 50 in a single calendar year do not count toward the two-year total.
CPE must be reported by January 31 each year, and licenses renew annually by June 30.
A penalty fee of $100 applies if the license is not renewed by June 30.
A rolling total of four ethics CPE credits every two-year CPE cycle.
Idaho accepts general ethics content for this requirement; the state-specific course is a separate obligation applying to new licensees and those reinstating.
A two-hour CPE course covering the Idaho Accountancy Act and Rules.
New licensees must complete it during the first calendar year the license is issued. Anyone reinstating or re-entering must complete it and submit it with their application. Once you record the ethics course, the remaining requirement shows as non-ethics credits.
No. The 8-hour AICPA Ethics Course taken to become licensed does not count toward the Idaho CPE requirement.
A separate qualifying ethics course is needed for the rolling four-hour requirement.
No. There are no specific content requirements beyond ethics.
Idaho accepts subject areas that fall under NASBA-approved fields of study, and courses must adhere to NASBA's standards or be part of a formal learning program that enhances professional competence.
Only interactive self-study. Noninteractive self-study courses do not qualify for CPE credit.
Interactive courses that include review questions and assessments do qualify. Courses can be searched on the National Registry of CPE Sponsors.
No. Idaho does not permit CPE carryover.
That, combined with the 50-hour annual ceiling, means excess hours in a strong year provide no benefit at all.
Credit for teaching or presenting can include preparation time, up to twice the presentation hours.
Published materials and technical reviews may qualify with proper documentation. The Board may grant credit for written material, though it must first be reviewed by a third party.
You can record the courses you completed, submit, and request an extension or exception through the Board's reporting system.
Doing this before the January 31 reporting deadline is far better than simply failing to report.
Yes. Licensees who elect inactive, retired, or lapsed status are exempt from CPE requirements.
The exemption is prescribed by Idaho Code Sections 54-211(c) and (d). Note that anyone reinstating or re-entering must complete the two-hour Idaho-specific course with their application.
| Agency | Idaho State Board of Accountancy, Division of Occupational and Professional Licenses (DOPL) |
|---|---|
| Address | 11341 West Chinden Boulevard, Building #4, Boise, ID 83714 |
| Phone | (208) 334-3233 |
| Website | dopl.idaho.gov/boa |
| CPE guidance | CPE — information, reporting and submitting |
| State society | Idaho Society of CPAs |
This page summarizes Idaho CPE rules for general informational purposes and is reviewed against the Idaho State Board of Accountancy's published guidance. Rules change. Confirm your specific obligations with the Board before relying on any summary, including this one. Last reviewed August 2026 by CPE Solutions, LLC dba Professionals Publishing Group, NASBA Registry ID #111907.
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