TITLE 54

PROFESSIONS, VOCATIONS, AND BUSINESSES

CHAPTER 2

ACCOUNTANTS

54-209.  Experience. (1) An applicant of good character who successfully passes the examination, with standards no less than those prescribed by the board’s rules for examination of candidates in Idaho, and who fulfills the requirements of section 54-207, Idaho Code, shall receive a license as a certified public accountant if the applicant has completed the applicable experience requirement as follows:

(a)  An applicant for initial issuance of a certificate under section 54-207(2)(a) or (b), Idaho Code, shall show that the applicant has had one (1) year of experience as described in subsection (2) of this section.

(b)  An applicant for initial issuance of a certificate under section 54-207(2)(c), Idaho Code, shall show that the applicant has had two (2) years of experience as described in subsection (2) of this section.

(2)  The required experience shall include providing any type of service or advice involving the use of accounting, attest, compilation, management advisory, financial advisory, tax or consulting skills, all of which have been performed under the supervision of and verified by an active licensee, meeting requirements prescribed by the board by rule. This experience may be gained through employment in government, industry, academia or public practice.

History:

[54-209, added 1993, ch. 239, sec. 9, p. 833; am. 1994, ch. 49, sec. 4, p. 84; am. 2002, ch. 92, sec. 8, p. 242; am. 2008, ch. 128, sec. 4, p. 355; am. 2022, ch. 246, sec. 4, p. 789; am. 2026, ch. 48, sec. 4, p. 231.]