Idaho CPA CPE Requirements Copy

Idaho CPAs must complete 80 hours of continuing professional education over a rolling 2-year period, with a minimum of 30 hours each year and a maximum of 50 hours counted in a single year. Idaho also requires a rolling total of 4 ethics CPE credits every 2-year cycle. Licenses renew annually on June 30, and the CPE reporting period runs from January 1 to December 31 on a biennial rolling basis.

This page provides general educational information to help certified public accountants understand how Idaho determines CPA CPE requirements for license renewal, including annual minimums, rolling 2-year requirements, ethics requirements, self-study rules, and credit-calculation standards. 

Idaho CPA CPE Requirements at a Glance

These summary points reflect NASBA’s Idaho requirements page and the Idaho Board of Accountancy site at idaho.gov.

License Renewal Date and CPE Reporting Period

Idaho CPA licenses renew annually on June 30. The CPE reporting period is not tied to the license year itself. Instead, Idaho measures CPE from January 1 to December 31 on a biennial rolling basis.

Idaho CPA Continuing Education Requirements for License Renewal

Idaho requires 80 hours of CPE over the rolling 2-year period. The state also imposes both a minimum and a maximum annual pacing rule, which means licensees must complete at least 30 hours each year but may count no more than 50 hours in any one year toward the 2-year total.

Total CPE Hours Required

Idaho requires 80 total CPE hours over the rolling 2-year period made up of the prior year plus the current year.

Annual Minimum Requirement

Idaho requires a minimum of 30 CPE hours each year. Idaho also caps the number of hours that may be counted in a single year at 50, so licensees cannot satisfy the full rolling requirement by loading too many hours into one year.

Ethics Requirement

Idaho requires a rolling total of 4 ethics CPE credits every 2-year cycle. Within that requirement, new licensees must complete a 2-hour state-specific course covering the Idaho Accountancy Act and Rules during the first calendar year the license is issued. Licensees seeking reinstatement or re-entry must also complete a 2-hour Idaho state-specific course covering the Idaho Accountancy Act and Rules as part of that process.

Subject-Matter Allocation

NASBA’s Idaho summary lists no additional statewide subject-matter requirement beyond ethics. That means Idaho’s main structural rules are the rolling 80-hour total, the annual 30-to-50-hour pacing rule, and the ethics requirement.

Credit Calculation

Idaho follows detailed credit-calculation rules. For group, independent study, and blended learning, a minimum of one full credit must be awarded initially, and after the first credit, additional credits may be awarded in one-fifth or one-half increments. For self-study, a minimum of one-half credit must be awarded initially, and after the first full credit, additional credits may be awarded in one-fifth or one-half increments. Nano learning is awarded only in one-fifth credit increments.

For instructors and discussion leaders, Idaho allows presentation time plus preparation time, with preparation limited to two times presentation time. Repeated presentations are creditable only if the material has changed substantially. For academic credit, Idaho recognizes 15 CPE hours per semester hour and 10 CPE hours per quarter hour.

Published Materials and Technical Review

Idaho may approve CPE credit for writing published articles, books, or CPE programs, including research and writing time, but the material must be formally reviewed by an independent party and supporting documentation must be submitted to the Board for review. Idaho also allows CPE credit for technical review of qualifying CPE programs, based on actual review time up to the program’s actual credit amount.

Idaho CPA CPE Courses: What to Know

Idaho course planning should focus on the rolling 2-year structure and the annual pacing rules. The main planning priorities are reaching 80 total hours across 2 years, completing at least 30 hours each year, staying under the 50-hour annual cap, completing 4 hours of ethics, and making sure any self-study is interactive.

Self-Study Considerations

Idaho allows self-study, but noninteractive self-study does not qualify for CPE credit. NASBA’s Idaho requirements page states that noninteractive self-study courses without review questions during the course and without an assessment at the end do not qualify.

Audio-Based Self-Study and LumiQ

LumiQ provides CPE credits in an audio-based self-study format designed to support Idaho CPAs through accessible, on-demand learning. Because Idaho disallows noninteractive self-study, the key question for any audio-based course is whether it meets Idaho’s interactive self-study expectations and otherwise fits the state’s rolling 2-year total, annual pacing rules, and ethics requirements.

CPAs remain responsible for completing 80 hours over the rolling 2-year period, completing at least 30 hours each year, staying within the 50-hour annual cap, completing 4 hours of ethics every 2 years, and taking the Idaho-specific ethics course when required. LumiQ does not determine a licensee’s individual Idaho CPA license renewal obligations and does not provide legal, regulatory, or individualized compliance advice.

Idaho CPA License Renewal

The Idaho State Board of Accountancy board office is the final authority on Idaho CPA license renewal and continuing education compliance. Licensees should treat Idaho statutes, Board rules, and current Board guidance from the Boise headquarters as controlling.

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Reviewed by Danielle Marion, Regulatory Compliance Manager at LumiQ. Danielle has more than 20 years of experience in regulatory compliance and professional education governance, including leadership roles at Deloitte LLP.

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