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  Idaho State Board of Accountancy

Ethics Requirement

Beginning 7/1/2008, Idaho will have an ETHICS CPE Requirement for all Active licensees. It will be a rolling total of 4 CPE credits of Ethics included in (not added to) the rolling total of 80 or more CPE credits. Active licensees are not required to report any CPE ethics credits this reporting period - 2008. However, all active licensees will be required to report a minimum of 4 hours of ethics by the end of the 2009 reporting period. Should they choose, they can take anywhere from zero to four hours in 2008 and those will qualify for the hours required by the end of 2009. The 4 hours are a rolling two year total within the hours required by the individual starting in 2008.  If someone takes 1 hour in 2008, they will need 3 in 2009 and then in 2010 they will be required only 1 again, but can report up to 4 in any year.  If they report 0 for 2008, by 2009 they must report 4 --- 2010 they will not be required to report, but can report if they have any and that will determine how many they need for the following year in 2011.

Within this requirement, New, Reciprocal, Reinstated or Re-entry Licensees must show they have obtained 2 credits of Idaho State Specific Ethics CPE within the first year of licensure on their CPE report. Currently, these licensees are automatically granted 50 CPE credits their first year of licensure when they return the signed CPE form. Now, anyone receiving a license beginning 7/1/2008 or after will be granted 48 credits and must show they have received the 2 credits of Idaho State Specific Ethics CPE to obtain the 50 CPE credits. Existing licensees may also include the Idaho State Specific Ethics CPE, but are not required to do so.

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