4 hours of ethics CPE, per 2-yr period, for CPAs licensed in Idaho.
| Ethics hours required | 4 |
|---|---|
| Reporting cycle | Per 2-yr period |
| State-specific content | Not required |
| Self-study accepted | Yes — NASBA QAS Self-Study |
| Our sponsor status | NASBA Registry #111907 |
Four hours of ethics per reporting period from a Registry sponsor.
A rolling total of four ethics credits in every two-year CPE cycle, meaning you should be able to show four hours across the prior year plus the current year at any time.
It depends on your status. Established licensees may satisfy the four hours with a general ethics course. New licensees — including anyone licensed through reinstatement, re-entry, reciprocity or transfer of grades — must complete a two-hour state-specific course covering the Idaho Accountancy Act and Rules during the first calendar year the licence is issued. A general ethics course cannot substitute for that.
Licences renew annually on 30 June, and CPE runs on a rolling two-year basis from 1 January to 31 December. The oldest year rolls off as the newest rolls on.
Yes. The two-hour state-specific course sits within the four-hour ethics requirement rather than in addition to it. New licensees complete it during their first calendar year of licensure, and it counts toward the total.
No. The eight-hour AICPA ethics course taken to become licensed does not count toward your CPE requirement.
Yes. Idaho does not accept non-interactive self-study. Sponsors should be registered with the NASBA National Registry.
Idaho State Board of Accountancy
NASBA Registry requirement summary ↗
State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Requirements change; confirm current rules with your Board before completing coursework.