Reference Source

Idaho

For Idaho, license renewal date is Date: 6/30 annually Fee: $120.00; cpe reporting period is 1/1 to 12/31 biennially rolling; general cpe hours requirement is 80 hours, over rolling two-year period (prior year plus the current year) with a minimum of 30 per year and a maximum of 50 per year; ethics cpe requirement is A rolling total of four (4) Ethics CPE credits is required every two-year (2-year) CPE cycle. Within this requirement, new licensees MUST complete a two-hour (2-hour) state-specific CPE course which covers Idaho Accountancy Act and Rules, during the first calendar year that the license is issued. All licensees looking to reinstate or re-entry MUST complete a two-hour (2-hour) state-specific CPE course, which covers Idaho Accountancy Act and Rules to be submitted along with application; other subject area requirements is None, recorded from its source on 2026-08-12.

Jurisdiction
Idaho our reading
License renewal date
Date: 6/30 annually Fee: $120.00 verified
CPE reporting period
1/1 to 12/31 biennially rolling verified
General CPE hours requirement
80 hours, over rolling two-year period (prior year plus the current year) with a minimum of 30 per year and a maximum of 50 per year. verified
Ethics CPE requirement
A rolling total of four (4) Ethics CPE credits is required every two-year (2-year) CPE cycle. Within this requirement, new licensees MUST complete a two-hour (2-hour) state-specific CPE course which covers Idaho Accountancy Act and Rules, during the first calendar year that the license is issued. All licensees looking to reinstate or re-entry MUST complete a two-hour (2-hour) state-specific CPE course, which covers Idaho Accountancy Act and Rules to be submitted along with application. verified
Other subject area requirements
None verified
CPE reciprocity policy
CPE Reciprocity: Idaho will now allow licensees to meet Idaho’s CPE total hours requirement by meeting the requirements of their state of residence or principal place of business.
Date of last revision
12/22/2022 verified
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DatasetCPA continuing professional education (CPE) requirements by US jurisdiction

Values marked our reading are our classification of what the source says — the source does not print them in those words. The quote below is the evidence for each one; judge it yourself.

What the source says

12/22/2022 License Renewal Date Date: 6/30 annually Fee: $120.00 CPE Reporting Period 1/1 to 12/31 biennially rolling General Requirement 80 hours, over rolling two-year period (prior year plus the current year) with a minimum of 30 per year and a maximum of 50 per year. Ethics Requirement A rolling total of four (4) Ethics CPE credits is required every two-year (2-year) CPE cycle. Within this requirement, new licensees MUST complete a two-hour (2-hour) state-specific CPE course which covers Idaho Accountancy Act and Rules, during the first calendar year that the license is issued. All licensees looking to reinstate or re-entry MUST complete a two-hour (2-hour) state-specific CPE course, which covers Idaho Accountancy Act and Rules to be submitted along with application. Other Subject Area Requirements None Credit Limitations Committee/Staff Meetings:

nasbaregistry.org, retrieved 2026-08-12

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