Idaho CPA CPE Requirements | Ethics & Reporting Guide

Find Idaho CPA CPE requirements — total hours, ethics, and reporting rules per the Idaho State Board of Accountancy.

Overview

CPAs licensed in Idaho must complete continuing professional education every year to maintain competence and comply with state regulations.

Total Hours Required

• 80 hours every 2 years

Ethics Requirement

• 4 hours of ethics every 2 years

Reporting Period

• 2-year period ending December 31 of even-numbered years

Subject Area Limits

• Minimum 20 hours in A&A
• Maximum 16 hours personal development

Reporting & Compliance

• Maintain records for 5 years
• Submit hours during renewal using Idaho’s online portal

💡 Tip: Ethics hours must be taught by an approved provider such as NASBA or AICPA.