Reporting and Submitting your CPE
ATTENTION ACTIVE IDAHO CPAs: Please be aware that an error has been identified with online CPE reporting. Until this error has been resolved please do not report CPE. We are actively working on the error and will update the message on our website once it has been resolved and online CPE reporting is available.
We sincerely apologize for the inconvenience and appreciate your patience.
Our licensing system is available for you to record the CPE courses you have completed throughout the year in DOPL Online Services.
For information about creating an online profile in the new licensing system please view our “How To” videos or documents at DOPL Online Services.
CPE
Licensees need to demonstrate participation in programs of learning that meet the requirements set forth in the NASBA Statement of Standards. Responsibility for documenting the acceptability of programs rests with the individual licensee. CPE is to be completed between January 1st and December 31st . The CPE Reporting deadline is January 31. NOTE: If you complete an online course too close to the end of the year your certificate may be dated in the next calendar year, making it ineligible causing you to be short and requiring you to complete penalty CPE credit hours.
Statement on Standards for CPE
First year CPE requirement? Take at minimum a 2-hour Idaho State Specific Ethics course, which covers aspects of the Idaho Accountancy Act and Rules during the calendar year in which you obtain your initial Idaho license.
(I.E. If you were licensed 12/12/2021, your 2 credit Idaho specific ethics course needs to be complete prior to December 31st and reported no later than January 31, 2022.) NOTE: Once you record the ethics course you will receive 48 non-ethics credits.
**NOTE: The 8-hour AICPA Ethics Course you took to become licensed does NOT count toward your CPE requirement.
Where can I find courses that are NASBA registered? You can search by course and/or sponsors at: National Registry of CPE. Another great source for qualified courses is the Idaho Society of CPA’s.
What is the CPE Credit requirement? During the two calendar years immediately preceding the date the reporting form is due, no less than 80 hours of CPE are to be recorded, of which 4 hours are ethics with a minimum of 30 hours in any one year and a maximum of 50 in any one year.
How is the two-year 80 CPE credit requirement calculated? It is a “rolling two-year” period. The oldest year “rolls off” and the newest year “rolls on”, where the totals of the prior year plus the current year equal 80 minimum, of which at least 4 hours must be in ethics. The maximum per year is 50, the minimum is 30.
NO CPE TO REPORT?
You have two options:
1) Change your license status, effective July 1st.
Exemption – Licensees who elect inactive, retired, or lapsed status are exempt from any CPE requirements as prescribed by Sections 54-211(c) and (d), Idaho Code.
or
2) Request an Extension/Exception – record the courses you completed, click submit and request an extension/exception. The system will calculate your shortage, and penalty CPE credits that need to be submitted to the Board office no later than April 30th to be eligible for active renewal.
Ethics
Who must complete the State Specific Ethics course?
Applicants for initial licensure in Idaho – during the first calendar year of their license. Reinstatement or Re-entry applicants for an active license must complete the course prior to submitting their application.
Ethics course that covers aspects of the Idaho Accountancy Act and Rules are acceptable.
What courses qualify for ethics CPE after my first year of licensure? Any course certificate that specifies it is an ethics course as the Field of Study will count toward the CPE ethics requirement.
I was selected for an audit of my CPE courses, what’s next? Submit your supporting documentation into the Board office prior to February 15th by logging into the online system and uploading one (1) PDF, JPG, or PNG file containing copies of all your certificates.
Please note: Agendas, class programs, registration forms, or canceled checks are not acceptable verification.