# Idaho — CPA continuing professional education (CPE) requirements by US jurisdiction

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, not quoted from the source)_
- **License renewal date:** Date: 6/30 annually  Fee: $120.00 _(verified: appears in the quote below)_
- **CPE reporting period:** 1/1 to 12/31 biennially rolling _(verified: appears in the quote below)_
- **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: appears in the quote below)_
- **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: appears in the quote below)_
- **Other subject area requirements:** None _(verified: appears in the quote below)_
- **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: appears in the quote below)_

## 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:

## Source

- https://www.nasbaregistry.org/cpe-requirements/idaho

Last verified: 2026-08-12. Review by: 2027-02-08.
Part of [CPA continuing professional education (CPE) requirements by US jurisdiction](https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/).