Idaho Board approves Credit Relief Initiative Recommendation | Division of Occupational and Professional Licenses

Terrific news, in response to significant health, economic, education, and travel disruptions resulting in CPA Examination candidate hardships – coupled with anticipated negative impacts associated with the launch of a new Uniform CPA Exam on Jan. 1, 2024, the Idaho State Board of Accountancy at its’ October 19, 2023 meeting voted to consider individual candidate requests to extend credit periods through June 30, 2025, for CPA Examination credits with credit expiration from January 30, 2020 through December 31, 2023, which have not been subsequently replaced by new credits for the same section(s).

The Board is continuing to work with the National Association of State Boards of Accountancy (NASBA) to develop communication with those impacted by the decision. Communications will come via email to those addresses on file with the Idaho State Board of Accountancy. This piece of communication will contain a one-page form to apply. These extensions will not be automatic, a candidate must apply to participate.

As the Idaho Board receives more information with its partner, NASBA, it will be posted on the ISBA website. The Board thanks you for your patience as it works through the process to make this as stress free as possible for the candidate.

Stay tuned for more details to follow.

The Uniform CPA Examination will change effective January 2024.

Idaho CPA Exam Candidates are encouraged to carefully read the information below.

These timelines and dates are not finalized and are subject to change, although the dates presented will be close enough for planning purposes. Information will continue to be updated on the Board’s website: dopl.idaho.gov/boa/

If you pass all four sections of the CPA Exam by end of testing in 2023, these changes will not impact you.

If you have already passed all 4 sections of the CPA Exam this notification does not apply to you.
December 15, 2023 – Last day of testing for the current exam sections (AUD, BEC, FAR, REG).
December 16, 2023 through January 9, 2024 – NO SECTIONS of the exam will be scheduled to allow for the conversion of the new exam.
January 1, 2024 – BEC will no longer be a test section on the exam.
November 1, 2023 – Last day to apply for BEC Initial Application
- Transcripts MUST be received by this day
November 14, 2023 – Last day to apply for BEC Re-Examination
December 15, 2023 – ALL BEC Notices to Schedule will expire regardless of application date.
Taking the place of BEC – you will select one of the new exam sections:
- Business Analysis & Reporting (BAR)
- Information Systems & Controls (ISC)
- Tax Compliance & Planning (TCP)
November 27, 2023 – The Board will begin processing applications for the new portions of the exam (BAR, ISC, TCP).

NOTE: You will not be able to begin sitting for these sections until January 10, 2024.

Any candidate with exam credit(s) on January 1, 2024 will have their credit(s) extended to June 30, 2025.

If you have any questions, please do not hesitate to contact the Board office at isba@dopl.idaho.gov or (208) 334-3233.

Public:

Verify a License or Firm Registration

Licensees:

Update your contact information

Request a change in license status

Firms:

Update your contact information

Renew your Firm Registration

Update your Firm Roster

Other:

E-mail Address Change

Address Change Form

Name Change Form

Mailing List Order Form

“The UAA Model Rules have no immediate effect on state board rules. As the membership organization of the 55 U.S. Boards of Accountancy, NASBA, through its Uniform Accountancy Act Committee, provides the Model Rules as recommendations to boards for adoption whereby uniform adoption is encouraged. As such, each individual board may consider the amendment to the Model Rule 5-7 and, if so choose, commence a process to change the rules at the state level. Current Exam candidates remain under existing rules until, if and when, the board to which they applied makes changes.”

This page will be updated soon.

You can renew your firm registration online!

The Firm Registration form is also available online.

Find the scenario listed on the Firm Registration Instructions that most closely describes your situation. Then follow the steps to complete the firm registration.

All firms providing compilation, review, and audit services must enroll with an approved Administering Organization for a Peer Review.

Failure to register your Firm by September 30th will result in a penalty.

Failure to enroll and undergo a Peer Review when required will result in a penalty for each act of non-compliance.

Licenses will not be renewed if Firm Registration requirements are not met.

For any questions you may have, please e-mail: ISBA@dopl.idaho.gov

Statutes

Rules

Rules of the State Board of Accountancy

AICPA – Code of Conduct

Guidance

To be updated

Interstate Exchange
Initial Exam Application Packet (New candidates or transfer candidates)
Re-Exam Application
Request for Modification Form (ADA)

Exam Process

Candidate submits application to the Board to sit to take the exam/s.
Board approves candidate and submits ATT (Authorization to Test) to NASBA. The ATT is valid for 90 days.
NASBA sends an invoice to the candidate for testing fees. Candidates will be responsible to pay the testing fees to NASBA for each section of the examination they select. The candidate has 90 days to pay NASBA.
NASBA issues NTS (Notice to Schedule) with 6-month expiration date. Go to NASBAs webpage and click on Reprint NTS via this link.
Candidate contacts Prometric to schedule testing. If you are approved as an Idaho candidate, you may take the exam in any state and at any Prometric testing center offering the exam.
Candidate takes exam/s. https://nasba.org/exams/continuous-testing/.
Score(s) released to candidate.
NASBA will process the data into Score Notices (candidates will receive their score in the same manner they received their payment coupon and their notice to schedule). Check your CPA Exam score online!

Requirements

Do you qualify to take the Uniform CPA Examination as an Idaho candidate?

Please refer to the Idaho Accountancy Act & Rule.

All transcripts and evaluations must be sent directly from the school or NIES evaluation service to the Board office by mail or email.

DOPL Board of Accountancy
PO Box 83720
Boise ID 83720-0063
isba@dopl.idaho.gov

Application Fee

Your check must be payable to DOPL (Division of Occupational & Professional Licenses.) Exam application fees are not refundable.
First Time Candidates: All first-time candidates must complete the CPA Exam Application Packet. These candidates will be required to have their College or University send official transcripts.
Re-Exam Candidates: Candidates who last took the exam as an Idaho candidate will complete the Re-Exam application.
Transfer Candidates: All transfer candidates (candidates who last took the exam in a jurisdiction other than Idaho) must complete the CPA Exam Application Packet. These candidates will be required to have their College or University send official transcripts. Also, must submit the Idaho Interstate Exchange form to the other jurisdiction. The candidate is responsible for paying any fee associated with this form and should contact the other jurisdiction to see if there is a fee to complete the form and return it to the Idaho State Board of Accountancy. The grades may be accepted by the Idaho Board in lieu of examination of subjects passed, provided the state has standards and requirements at least equivalent to the requirements of the Idaho State Board of Accountancy.

Reporting and Submitting your CPE

Our online reporting system is available for you to use throughout the year to record the CPE courses you have completed. Please follow this link: Interactive Online CPE Reporting.

Click on the Online Services, then on Online CPE Reporting. To log in you will need your e-mail address & Password/PIN. Click “Submit” AFTER you have entered all CPE for the reporting year. Print a copy of your submitted CPE report.

Click here for assistance navigating our online system including step by step instructions.

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 1^stand December 31^st. 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

Fields of Study

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 31^st 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 15^th 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.

License Application

IMPORTANT!
If the application description is followed by the word packet, several forms are required for the process and all necessary forms are included. It will NOT be necessary to download each individual form. Any general questions about forms required should be directed to the Board office.

CPE

Reporting Instructions
Reporting Form Non-Interactive
Extension Reporting Form (Excel format)
Extension Reporting Form (PDF format)

Exam

Please see the CPA Exam page.

Firm

Firm Registration This form must be mailed with the fee to the Board office. To Renew Online click here.
Firm Dissolution Form

License

License by Exam Application Packet
Experience Form
License by Grade Transfer Application
License by Reciprocity Application
License by Foreign Reciprocity
Interstate Exchange Form
License Reinstatement or Re-Entry
License Renewal Application
Professional Ethics: The AICPA’s Comprehensive Course
Mailing List Order Form

License and Firm Renewal

Online Renewal

The License Renewal (Individual and Bulk) and Firm Registration site is available 24/7.

INDIVIDUAL LICENSE RENEWAL

To renew online and pay, or prepare your license for your firm or company to pay, you will need:

License number (see bottom of page for link to look up license number)
PIN/Password
Credit card number

PEER REVIEWABLE FIRMS AND BULK RENEWALS

Firm Registration and/or paying license renewals for licensees associated with the firm.

Each licensee must first begin their individual license renewal process by answering the disclosure questions using the individual link up to the point of “my company is paying for my renewal”. Note: All current licensees need to be on your roster even if you are not paying for their renewal.

To use the online service, you will need:

Firm Number (see bottom of page for link to look up firm number)
Firm PIN/Password
List of all licensees and license numbers (each licensee must first answer the disclosure questions)
Credit card number

NON PEER REVIEWABLE FIRMS AND BULK LICENSE RENEWALS

Non Peer Reviewable Firm, Private Industry, Government or Academia paying bulk renewals

Each licensee must first begin their individual license renewal process by answering the disclosure questions using the individual link up to the point of “my company is paying for my renewal”. To use the online bulk renewal services, you will need a person responsible for making bulk payments. This person needs to update or create an accessidaho.gov username and pin/password through a secure service from Idaho.gov and have:

List of all licensee names and license numbers (Each licensee must first answer the disclosure questions / See bottom of page for link to look up license number)
Credit card number

On the right hand side of the bulk renewal login page there’s a blue button that says “New Users start here”. This will take you to the page where you can create a new account.

* To look up your license number click here.

* To look up a firm number click here.

Renew Your Firm Registration

Please click here.

ver: 3.5.2a | last updated: December 13, 2023 at 12:15 pm