TITLE 54

PROFESSIONS, VOCATIONS, AND BUSINESSES

CHAPTER 2

ACCOUNTANTS

54-207.  License — Application. (1) Any person desiring a certificate and license shall make a written application for such certificate and license to the board, upon forms to be prescribed and furnished by the board. Such application shall be filed and shall be accompanied by such fee as may be required by rules of the board.

(2)  In addition to meeting the qualifications provided elsewhere in this chapter, before a certificate and license may be issued, a person desiring to receive a certificate and license shall have satisfactorily completed a minimum of one hundred fifty (150) semester hours, or two hundred twenty-five (225) quarter hours, of college education, with a concentration in accounting, auditing and business, including a baccalaureate or higher degree at a college or university acceptable to the board, as established by rule. Satisfactory evidence in the form of an official transcript received directly from the school registrar indicating the credits and degree received shall be presented to the board to demonstrate successful completion of these education requirements.

(3)  The board may adopt rules allowing persons who met the education requirements of section 54-208, Idaho Code, when they first sat for the examination to become licensed even though they do not meet the education requirements of this section.

History:

[54-207, added 1974, ch. 263, sec. 2, p. 1686; am. 1994, ch. 49, sec. 3, p. 84; am. 2002, ch. 92, sec. 6, p. 240.]