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2013 BRINGS CHANGES TO THE APPLICATION OF THE IDAHO STATE BOARD OF ACCOUNTANCY’S ETHICS CPE REQUIREMENT

In 2009, the Idaho State Board of Accountancy added the following to their Basic Requirements for CPE (Rule 500) as follows:
“New, reciprocal, reinstated, or re-entered active licensees must complete the two-hour (2) course on state-specific ethics for Idaho during the first calendar year that the license is issued.”

The State Board of Accountancy produced a two-hour video presentation reviewing the Idaho Accountancy Act and its accompanying Rules, as the state specific course referred to in Rule 500. As the State Board of Accountancy was unable to house this “on-demand” video on its own website, the Idaho Society of CPAs agreed to house the video on www.idcpa, and to provide links to the presentation as requested by licensee as a complementary service for both ISCPA members and non-members.

It is important to note that the State Board of Accountancy allows CPE credit for the same or identical courses only once every third year the particular course is reported by a licensee. In the case of the state specific ethics video, however, the State Board indicated it would produce an updated or “new” version of the program every other year in order to 1) maintain updated and accurate information regarding the Idaho Accountancy Act and Rules; and 2) to allow licensees to obtain CPE credit for this “complimentary” program in each two-year reporting period.

The 2011 version of the video was embedded with “proof of attendance” codes, as is most web-based CPE, to help with tracking and verification of eligible CPE credit for licensees. While maintaining attendance records for ISCPA members works well, it is a very difficult process for non-members and even more so for non-licensees.

This led the Idaho Society, in 2012, to ask the State Board of Accountancy if it could house its video on its own website, and if not, could the State Board of Accountancy receive “proof of attendance” codes (through email) from non-ISCPA members and non-licensees directly. The State Board of Accountancy re-affirmed it was unable to house the video on its own website, and was also unable to collect any “proof of attendance” codes embedded in the video. The State Board of Accountancy also determined it would not update the video on a regular 2-year schedule, and had no plans for any future updates.

As a result, the Idaho Society began encouraging all licensees (and non-licensees) who requested a link to the video to obtain verification from the State Board of Accountancy that they were eligible to receive CPE credit prior to viewing the video.

The State Board of Accountancy has now asked the Idaho Society to remove the current version of the state specific ethics video from our website as of January 1, 2013. Please note that the only individuals required to obtain state specific ethics CPE are new, reciprocal, reinstated, or re-entered active licensees within the first calendar year that the license is issued.

For information on CPE courses that meet this licensing requirement please contact the State Board of Accountancy. Inquiries can be sent to kent.absec@isba.idaho.gov.

We are very aware that many Idaho Society members relied on this complementary CPE program to help meet the State Board’s general ethics requirement. We are currently working on providing an “on-demand” two-hour web-based program, which will be complementary for members, to do just that. While this program will not be state specific, it will be “new” annually to allow members the opportunity to obtain 2 hours of complementary ethics CPE each year.

The Idaho Society is committed to continuing to help members meet the
Idaho State Board of Accountancy’s ethics CPE requirement as easily and economically as possible.

We have produced a 2-hour, complimentary, on-demand ethics webinar for our members for 2013. Click for more details!


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