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Idaho: CPA ethics CPE requirement
Idaho State Board of Accountancy · board website
Overtime Education courses are designed to the NASBA/AICPA Statement on Standards for Continuing Professional Education (CPE) Programs. An application to the National Registry of CPE Sponsors is pending. Courses are not offered for CPE credit until that application is approved.
| Ethics required | 4 hours every 2 year(s) |
|---|---|
| Cycle notes | IDAPA 24.30.01.111: 80 hours over 2 rolling calendar years, at least 4 hours ethics (30-50 hours per year). New and reciprocal licensees: a 2-hour Idaho state-specific ethics course (Idaho Accountancy Act and Rules) during the first calendar year; reinstatement/re-entry: 4 ethics hours of which 2 hours state-specific. |
| Field of study accepted | Regulatory Ethics or Behavioral Ethics |
| Self-study permitted for ethics | Yes |
| Delivery notes | Non-interactive self-study (no review questions and no assessment) does not qualify (NASBA summary). Otherwise self-study accepted per the Standards. |
| Accepts National Registry sponsors | Yes |
| Board course approval required | No |
| Separate sponsor registration | No |
| Minimum passing score | 70% |
| Notes | Board accepts National Registry/QAS providers; non-Registry courses must adhere to the Standards. The 2-hour state-specific course is defined by content only (24.30.01.003.09) with no provider-approval mechanism found; a 2.0-credit Idaho module covering the Act and Rules would also serve new licensees. |
| Sources | |
| Verified | 2026-09-09 (verified) |
Courses for Idaho
No course is available for this jurisdiction yet.