TITLE 54

PROFESSIONS, VOCATIONS, AND BUSINESSES

CHAPTER 2

ACCOUNTANTS

54-211.  Licenses — Licensing period — Nonrenewal — Reinstatement — Inactive licenses — Retirement — Fees. (1) The board shall issue initial certificates and licenses, and renewal and reinstatement licenses to practice as a certified public accountant, and renewal and reinstatement licenses to practice as a licensed public accountant to persons who have qualified therefor in accordance with the provisions of this chapter and the rules of the board. A certificate and license, once issued, shall continue in effect so long as the holder thereof complies with the provisions of this chapter and the rules and orders of the board.

(a)  Initial. The board shall collect an initial license fee upon board approval of an initial license to practice as a certified public accountant in the state of Idaho as set forth in section 54-212, Idaho Code, and as prescribed by the rules of the board. Those individuals meeting the requirements for initial licensure in Idaho, pursuant to the provisions of this chapter and the rules of the board, shall be issued a license effective for no more than twenty-four (24) months. The license shall then be subject to biennial renewal.

(b)  Renewal. The board shall collect a license fee from all licensees as set forth in section 54-212, Idaho Code, and as prescribed by the rules of the board. Those persons meeting the requirements of this subsection for license renewal shall be issued a license effective for a period of no more than twenty-four (24) months after its issuance. Requirements include:

(i)   Good character;

(ii)  Completion of continuing professional education as specified by the board’s rules;

(iii) Identification, in the renewal application, of the firm with which the licensee is affiliated; and

(iv)  Where applicable, verification of satisfactory completion of a peer review program by the firm with which the licensee is affiliated, pursuant to section 54-214, Idaho Code, and the rules prescribed by the board. Any licensee who issues compilation reports for the public other than through a firm must undergo no more frequently than once every three (3) years, a peer review conducted in accordance with rules prescribed by the board, and such review shall include verification that such licensee has met the competency requirements set out in professional standards for such service.

(c)  Inactive status. Any licensee in current compliance with the provisions of this chapter who chooses not to perform or offer to perform for the public one (1) or more kinds of attest or compilation services may apply to place his or her license in inactive status. The renewal fee for inactive status shall be as set forth in section 54-212, Idaho Code, and as prescribed by the rules of the board. Licensees with inactive status must place the word "inactive" adjacent to their CPA or LPA title on any business card, letterhead or any other document or device when using the title, with the exception of their certificate on which their title appears.

(d)  Retired. After a person reaches the age of fifty-five (55) years, or in the event of a disability preventing continued practice, the certificate of a certified public accountant or licensed public accountant, upon application to the board by the holder, may be placed by the board in retired status. Retired status shall allow the holder to retain the wall certificate and remain on the board’s mailing list. The renewal fee for retired status shall be as set forth in section 54-212, Idaho Code, and as prescribed by the rules of the board. Licensees with retired status must place the word "retired" adjacent to their CPA or LPA title on any business card, letterhead or any other document or device when using the title, with the exception of their certificate on which their title appears. An individual who performs or offers to perform for the public attest or compilation services shall not qualify for retired status.

(e)  Nonrenewal. A licensee may place the license into expired status as prescribed by the rules of the board rather than renew the license. Any license not renewed or placed into expired status within thirty (30) days after the expiration of the previous license shall be automatically placed into expired status.

(f)  Reinstatement. Any certificate and license placed in expired status may be reinstated upon completion of an application supplied by the board along with payment of a reinstatement fee as set forth in section 54-212, Idaho Code, and as prescribed by the rules of the board. In addition, the board shall require the applicant to meet the qualifications of paragraph (b) of this subsection. Reinstatement following involuntary suspension shall be governed by the terms of the board’s order of involuntary suspension.

(g)  Reentry. A license in inactive or retired status may reenter active status upon completion of an application supplied by the board along with payment of a reentry fee as prescribed by the rules of the board. In addition, the board shall require the applicant to meet the qualifications set forth in paragraph (b) of this subsection.

(2)  Applicants for initial issuance or reinstatement of licenses under this section shall in their application list all states in which they have applied for or hold a license and list any past disciplinary action against or denial, revocation or suspension of a certificate, license or permit.

(3)  Applicants and licensees shall notify the board in writing, within thirty (30) days after its occurrence of:

(a)  Any charges or convictions of, or guilty pleas to, a felony; or

(b)  Any disciplinary action against or the denial, restriction, revocation or suspension of a certificate, license or permit by another state or by any federal agency.

History:

[54-211, added 1993, ch. 239, sec. 13, p. 835; am. 2002, ch. 92, sec. 10, p. 244; am. 2003, ch. 14, sec. 3, p. 36; am. 2008, ch. 128, sec. 6, p. 357; am. 2022, ch. 246, sec. 6, p. 791; am. 2024, ch. 86, sec. 2, p. 388.]