TITLE 54

PROFESSIONS, VOCATIONS, AND BUSINESSES

CHAPTER 2

ACCOUNTANTS

54-204.  Powers and duties. The Idaho state board of accountancy, in addition to the other powers and duties set forth in this chapter, shall have the following powers and duties:

(1)  To adopt and amend rules in accordance with the provisions of the administrative procedure act, chapter 52, title 67, Idaho Code, governing its administration and the enforcement of this chapter and the conduct of licensees including, but not limited to:

(a)  Rules governing the board’s meetings and the conduct of its business;

(b)  Rules of procedure governing the conduct of investigations and hearings by the board;

(c)  Rules specifying the education, examination and experience qualifications required for the issuance of certificates, and the continuing professional education required for renewal of licenses;

(d)  Rules of professional conduct directed to controlling the quality and probity of professional services by licensees, and dealing among other things with independence, integrity and objectivity; competence and technical standards; responsibilities to the public; and responsibilities to clients;

(e)  Rules governing the professional standards applicable to licensees;

(f)  Rules governing the manner and circumstances of use of the titles "certified public accountant" and "licensed public accountant";

(g)  Rules regarding peer reviews that may be required to be performed under the provisions of this chapter;

(h)  Rules on substantial equivalency to implement section 54-227, Idaho Code;

(i)  Rules adopting statements on standards as specified in section 54-206, Idaho Code, which, if the board may deem appropriate, shall be those standards developed for general application by recognized accountancy organizations such as the AICPA, as such statements are established from time to time; and

(j)  Such other rules as the board may deem necessary or appropriate to implement or administer the provisions and purposes of this chapter.

(2)  To issue original certificates of qualification and licenses to practice as certified public accountants to such applicants as may be qualified by reciprocity, transfer of examination grades or by examination.

(3)  To charge and collect from all applicants, certificate holders, and licensees such fees as are provided by this chapter and prescribed by rules of the board.

(4)  To initiate or receive complaints, cause the same to be investigated, initiate proceedings, and conduct hearings or proceedings pursuant to chapter 2, title 54, Idaho Code. The board may designate a member, or any other person of appropriate competence, to serve as investigating officer to conduct an investigation. Upon completion of an investigation, the investigating officer shall file a report with the board. Unless dismissed by the board as unfounded or trivial, the board may proceed with disciplinary proceedings or may return the report to the investigating officer for further investigation.

(a)  In order to protect the interests of a complainant, witness, third party or defendant, the board may upon application and for good cause shown, issue a protective order, consistent with chapter 1, title 74, Idaho Code, prohibiting the disclosure of specific information otherwise not privileged and confidential and direct that the proceedings be conducted so as to implement the order.

(b)  In carrying into effect the provisions of this chapter, the board may subpoena witnesses and compel their attendance, and also may require the submission of books, papers, documents or other pertinent data; may administer oaths; may take testimony; may cooperate with the appropriate authorities in other states in investigation and enforcement concerning violations of this chapter and comparable acts of other states; and may receive evidence in any disciplinary matters or in any case wherever a violation of the provisions of this chapter is alleged. Upon failure or refusal to comply with any such order of the board, or upon failure to honor its subpoena, the board may apply to the court in the district where the witness resides to enforce compliance.

(5)  To authorize by written agreement the division of occupational and professional licenses as agent to act in its interest.

(6)  Any action, claim or demand to recover money damages from the board or its employees which any person is legally entitled to recover as compensation for the negligent or otherwise wrongful act or omission of the board or its employees, when acting within the course and scope of their employment, shall be governed by the Idaho tort claims act, chapter 9, title 6, Idaho Code. For purposes of this subsection, the term "employees" shall include special assignment members of the board and other independent contractors while acting within the course and scope of their board related work.

(7)  All hearings, investigations or proceedings conducted by the board shall be conducted in conformity with chapter 52, title 67, Idaho Code, and rules of the board adopted pursuant thereto, and, unless otherwise requested by the concerned party, be subject to disclosure according to chapter 1, title 74, Idaho Code.

History:

[54-204, added 1974, ch. 263, sec. 2, p. 1686; am. 1976, ch. 267, sec. 4, p. 897; am. 1990, ch. 213, sec. 73, p. 538; am. 1991, ch. 30, sec. 8 and 9, p. 62 and 64; am. 1993, ch. 239, sec. 3, p. 826; am. 1994, ch. 49, sec. 1, p. 82; am. 1995, ch. 134, sec. 1, p. 581; am. 1999, ch. 30, sec. 13, p. 57; am. 2002, ch. 92, sec. 4, p. 235; am. 2008, ch. 128, sec. 1, p. 350; am. 2015, ch. 141, sec. 133, p. 479; am. 2022, ch. 94, sec. 6, p. 284.]