Idaho Administrative Code Title IDAPA 01 - Accountancy, Board of
Idaho Administrative Code – Title IDAPA 01: Accountancy, Board of
This title refers to the Idaho State Board of Accountancy, codified under IDAPA 01, which governs the regulation, licensure, and practice of public accountancy in Idaho.
Overview of IDAPA 01 – Board of Accountancy
Regulating Body:
Idaho State Board of Accountancy
Primary Responsibilities:
Licensing Certified Public Accountants (CPAs)
Regulating CPA firms
Enforcing ethical standards and professional conduct
Approving education, experience, and examination requirements
Investigating complaints and enforcing disciplinary actions
Key Chapters (as commonly found in IDAPA 01):
01.01.01 – Rules of the Idaho State Board of Accountancy
This is the primary chapter under IDAPA 01 and typically includes:
General Provisions:
Authority and purpose of the rules
Definitions of terms
Licensing Requirements:
Education and examination prerequisites
Experience criteria
CPA certificate and license issuance
Renewal and Continuing Professional Education (CPE):
CPE hour requirements
Accepted course subjects and documentation
License renewal deadlines and procedures
Practice Privileges and Firm Registration:
Requirements for firm registration in Idaho
Out-of-state licensee privileges
Standards of Professional Conduct:
Adherence to AICPA Code of Conduct
Reporting obligations
Prohibited acts
Disciplinary Actions:
Grounds for discipline
Complaint process
Hearing and appeal rights
Legal Authority:
The rules under IDAPA 01 are authorized by the Idaho Accountancy Act (Idaho Code Title 54, Chapter 2), which gives the Board of Accountancy the power to adopt and enforce administrative rules.
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