reglab/statecodes huggingface dataset:
2023 Idaho Code › Title 52 - NUISANCES › Chapter 4 - MORAL NUISANCES — ACTION FOR INJUNCTION AND ABATEMENT › Section 52-409 - EVIDENCE.

52-409. EVIDENCE. In such action, an admission or finding of guilty of any person under the criminal laws against lewdness, prostitution, or assignation at any such place, is admissible for the purpose of proving the existence of said nuisance, and is prima facie evidence of such nuisance and of knowledge of, and of acquiescence and participation therein, on the part of the person charged with maintaining said nuisance.
History:
[52-409, added 1976, ch. 82, sec. 4, p. 278.]
2023 Idaho Code › Title 52 - NUISANCES › Chapter 4 - MORAL NUISANCES — ACTION FOR INJUNCTION AND ABATEMENT › Section 52-410 - EVIDENCE OF REPUTATION ADMISSIBLE.

52-410. EVIDENCE OF REPUTATION ADMISSIBLE. At all hearings upon the merits, evidence of the general reputation of the building or place constituting the alleged nuisance, of the inmates thereof, and of those resorting thereto, is admissible for the purpose of proving the existence of such nuisance.
History:
[52-410, added 1976, ch. 82, sec. 4, p. 278.]
2023 Idaho Code › Title 52 - NUISANCES › Chapter 4 - MORAL NUISANCES — ACTION FOR INJUNCTION AND ABATEMENT › Section 52-411 - COSTS.

52-411. COSTS. If the action is brought by a private person and the court finds that there were no reasonable grounds or probable cause for bringing said action, and the case is dismissed for that reason before trial, or if the action is dismissed for want of prosecution, the costs may be taxed to such person.
If the existence of the nuisance is established upon the trial, a judgment shall be entered which shall perpetually enjoin the defendant and any other person from further maintaining the nuisance at the place complained of, and the defendant from maintaining such nuisance elsewhere, and the entire expenses of such abatement, including attorney’s fees, shall be recoverable by plaintiff as a part of his costs of the lawsuit.
If the complaint is filed by a private person, it shall not be voluntarily dismissed except upon a sworn statement by the complainant and his attorney, setting forth the reason why the action should be dismissed and the dismissal approved by the prosecuting attorney in writing or in open court. If the judge is of the opinion that the action ought not to be dismissed, he may direct the prosecuting attorney to prosecute said action to judgment at the expense of the county, and if the action is continued more than one (1) term of court, any person who is a citizen of the county, or has an office therein, or the attorney general or the prosecuting attorney, may be substituted for the complainant and prosecute said action to judgment.
History:
[52-411, added 1976, ch. 82, sec. 4, p. 279.]
2023 Idaho Code › Title 52 - NUISANCES › Chapter 4 - MORAL NUISANCES — ACTION FOR INJUNCTION AND ABATEMENT › Section 52-412 - CONTENT OF FINAL JUDGMENT AND ORDER.

52-412. CONTENT OF FINAL JUDGMENT AND ORDER. If the existence of a nuisance is admitted or established in an action as provided for in this chapter, an order of abatement shall be entered as a part of the judgment in the case, which order shall direct the removal from the place of all personal property and contents used in conducting the nuisance, and not already released under authority of the court, as provided for in sections 52-406 and 52-407, Idaho Code, and shall direct the sale of such thereof as belong to the defendants notified or appearing, in the manner provided for the sale of chattels under execution. Lewd matter shall be destroyed and not be sold.
Such order shall also require the renewal for one (1) year of any bond furnished by the owner of the real property, as provided in section 52-407, Idaho Code, or, if not so furnished, shall continue for one (1) year any closing order issued at the time of granting the temporary injunction, or, if no such closing order was then issued, shall include an order directing the effectual closing of the place against its use for any purpose, and keeping it closed for a period of one (1) year unless sooner released.
The owner of any place closed and not released under bond may then appear and obtain such release in the manner and upon fulfilling the requirements provided in section 52-407, Idaho Code.
Owners of unsold personal property and contents so seized must appear and claim the same within ten (10) days after such order of abatement is made, and prove innocence, to the satisfaction of the court, of any knowledge of said use thereof, and that with reasonable care and diligence they could not have known thereof. If such innocence is established, such unsold personal property and contents shall be delivered to the owner, otherwise it shall be sold as provided in this section. For removing and selling the personal property and contents, the officer shall be entitled to charge and receive the same fees as he would for levying upon and selling like property on execution; and for closing the place and keeping it closed, a reasonable sum shall be allowed by the court.
History:
[52-412, added 1976, ch. 82, sec. 4, p. 279.]
2023 Idaho Code › Title 52 - NUISANCES › Chapter 4 - MORAL NUISANCES — ACTION FOR INJUNCTION AND ABATEMENT › Section 52-413 - COURT SHALL PUNISH OFFENDER FOR VIOLATION OF INJUNCTION OR ORDER.

52-413. COURT SHALL PUNISH OFFENDER FOR VIOLATION OF INJUNCTION OR ORDER. In case of the violation of any injunction or closing order, granted under this chapter, or of a restraining order or the commission of any contempt of court in proceedings under this chapter, the court may summarily try and punish the offender. The trial may be had upon affidavits or either party may demand the production and oral examination of the witnesses.
History:
[52-413, added 1976, ch. 82, sec. 4, p. 280.]
2023 Idaho Code › Title 52 - NUISANCES › Chapter 4 - MORAL NUISANCES — ACTION FOR INJUNCTION AND ABATEMENT › Section 52-414 - LEASE VOID IF BUILDING USED FOR LEWD PURPOSES.

52-414. LEASE VOID IF BUILDING USED FOR LEWD PURPOSES. If a tenant or occupant of a building or tenement, under a lawful title, uses such place for the purposes of lewdness, assignation, or prostitution, such use makes void the lease or other title under which he holds, at the option of the owner, and, without any act of the owner, causes the right of possession to revert and vest in such owner, who may without process of law make immediate entry upon the premises.
History:
[52-414, added 1976, ch. 82, sec. 4, p. 280.]
2023 Idaho Code › Title 52 - NUISANCES › Chapter 4 - MORAL NUISANCES — ACTION FOR INJUNCTION AND ABATEMENT › Section 52-415 - CIVIL PENALTY — FORFEITURE — ACCOUNTING — LIEN AS TO EXPENSES OF ABATEMENT.

52-415. CIVIL PENALTY — FORFEITURE — ACCOUNTING — LIEN AS TO EXPENSES OF ABATEMENT. Lewd matter is contraband, and there are no property rights therein. All personal property declared to be a moral nuisance in section 52-104, Idaho Code, and all monies and other considerations declared to be a moral nuisance under section 52-105, Idaho Code, are the subject of forfeiture to the local government and are recoverable as damages in the county wherein such matter is sold, exhibited or otherwise used. Such monies may be traced to and shall be recoverable from persons who, under section 52-405, Idaho Code, have knowledge of the nuisance at the time such monies are received by them.
Upon judgment against the defendants in legal proceedings brought pursuant to this chapter, an accounting shall be made by such defendant or defendants of all monies received by them which have been declared to be a public nuisance under this section. An amount equal to the sum of all monies estimated to have been taken in as gross income from such unlawful commercial activity shall be forfeited to the general funds of the city and county governments wherein such matter is sold or exhibited, to be shared equally, as a forfeiture of the fruits of an unlawful enterprise, and as partial restitution for damages done to the public welfare, public health and public morals.
Where the action is brought pursuant to this chapter, special injury need not be proven, and the costs of abatement are a lien on both the real and personal property used in maintaining the nuisance. Costs of abatement include, but are not limited to the following:
(1) investigative costs.
(2) court costs.
(3) reasonable attorney’s fees arising out of the preparation for, and trial of the cause, and appeals therefrom, and other costs allowed on appeal.
(4) printing costs of trial and appellate briefs, and all other papers filed in such proceedings.
History:
[52-415, added 1976, ch. 82, sec. 4, p. 280.]
2023 Idaho Code › Title 52 - NUISANCES › Chapter 4 - MORAL NUISANCES — ACTION FOR INJUNCTION AND ABATEMENT › Section 52-416 - IMMUNITY.

52-416. IMMUNITY. The provisions of any criminal statutes with respect to the exhibition of, or the possession with the intent to exhibit, any obscene film shall not apply to a motion picture projectionist, usher, or ticket taker acting within the scope of his employment, provided that such projectionist, usher, or ticket taker: (1) has no financial interest in the place wherein he is so employed, and (2) freely and willingly gives testimony regarding such employment in any judicial proceedings brought under this chapter, including pre-trial discovery proceedings incident thereto, when and if such is requested, and upon being granted immunity by the trial judge sitting in such matters.
History:
[52-416, added 1976, ch. 82, sec. 4, p. 281.]
2023 Idaho Code › Title 52 - NUISANCES › Chapter 4 - MORAL NUISANCES — ACTION FOR INJUNCTION AND ABATEMENT › Section 52-417 - SEVERABILITY.

52-417. SEVERABILITY. If any section, subsection, sentence, or clause of this act is adjudged to be unconstitutional or invalid, such adjudication shall not affect the validity of the remaining portion of this act. It is hereby declared that this act would have been passed, and each section, sentence, or clause thereof, irrespective of the fact that any one or more sections, subsections, sentences or clauses might be adjudged to be unconstitutional, or for any other reason invalid.
History:
[52-417, added 1976, ch. 82, sec. 4, p. 281.]
2023 Idaho Code › Title 53 - PARTNERSHIP › Chapter 4 - MINING PARTNERSHIP › Section 53-401 - WHEN MINING PARTNERSHIP EXISTS.

53-401. WHEN MINING PARTNERSHIP EXISTS. A mining partnership exists when two (2) or more persons who own or acquire a mining claim for the purpose of working it and extracting the mineral therefrom, actually engage in working the same.
History:
[(53-401) R.S., sec. 3300; reen. R.C. & C.L., sec. 3361; C.S., sec. 5856; I.C.A., sec. 52-401.]
2023 Idaho Code › Title 53 - PARTNERSHIP › Chapter 4 - MINING PARTNERSHIP › Section 53-402 - EXPRESS AGREEMENT NOT NECESSARY.

53-402. EXPRESS AGREEMENT NOT NECESSARY. An express agreement to become partners or to share the profits and losses of mining is not necessary to the formation or existence of a mining partnership. The relation arises from the ownership of shares or interest in the mine and working the same for the purpose of extracting the minerals therefrom.
History:
[(53-402) R.S., sec. 3301; reen. R.C. & C.L., sec. 3362; C.S., sec. 5857; I.C.A., sec. 52-402.]
2023 Idaho Code › Title 53 - PARTNERSHIP › Chapter 4 - MINING PARTNERSHIP › Section 53-403 - SHARING PROFITS AND LOSSES.

53-403. SHARING PROFITS AND LOSSES. A member of a mining partnership shares in the profits and losses thereof in the proportion which the interest or share he owns in the mine, bears to the whole partnership capital or whole number of shares.
History:
[(53-403)R.S., sec. 3302; reen. R.C. & C.L., sec. 3363; C.S., sec. 5858; I.C.A., sec. 52-403.]
2023 Idaho Code › Title 53 - PARTNERSHIP › Chapter 4 - MINING PARTNERSHIP › Section 53-404 - LIEN OF PARTNERS AND CREDITORS.

53-404. LIEN OF PARTNERS AND CREDITORS. Each member of a mining partnership has a lien on the partnership property for the debts due to the creditors thereof, and for money advanced by him for its use. A lien exists in favor of the creditors notwithstanding there is an agreement among the partners that it must not.
History:
[(53-404) R.S., sec. 3303; reen. R.C. & C.L., sec. 3364; C.S., sec. 5859; I.C.A., sec. 52-404.]
2023 Idaho Code › Title 53 - PARTNERSHIP › Chapter 4 - MINING PARTNERSHIP › Section 53-405 - MINE PARTNERSHIP PROPERTY.

53-405. MINE PARTNERSHIP PROPERTY. The mining ground owned and worked by partners in mining, whether purchased with partnership funds or not, is partnership property.
History:
[(53-405) R.S., sec. 3304; reen. R.C. & C.L., sec. 3365; C.S., sec. 5860; I.C.A., sec. 52-405.]
2023 Idaho Code › Title 53 - PARTNERSHIP › Chapter 4 - MINING PARTNERSHIP › Section 53-406 - SALE OF INTEREST BY PARTNER.

53-406. SALE OF INTEREST BY PARTNER. One of the partners in a mining partnership may convey his interest in the mine and business without dissolving the partnership. The purchaser, from the date of his purchase, becomes a member of the partnership.
History:
[(53-406) R.S., sec. 3305; reen. R.C. & C.L., sec. 3366; C.S., sec. 5861; I.C.A., sec. 52-406.]
2023 Idaho Code › Title 53 - PARTNERSHIP › Chapter 4 - MINING PARTNERSHIP › Section 53-407 - LIABILITY OF PURCHASER FOR PARTNERS’ LIENS FOR DEBTS AND ADVANCEMENTS.

53-407. LIABILITY OF PURCHASER FOR PARTNERS’ LIENS FOR DEBTS AND ADVANCEMENTS. A purchaser of an interest in the mining ground of a mining partnership takes it subject to the liens existing in favor of the partners for debts due all creditors thereof, or advances made for the benefit of the partnership unless he purchased in good faith, for a valuable consideration, without notice of such lien.
History:
[(53-407) R.S., sec. 3306; reen. R.C. & C.L., sec. 3367; C.S., sec. 5862; I.C.A., sec. 52-407.]
2023 Idaho Code › Title 53 - PARTNERSHIP › Chapter 4 - MINING PARTNERSHIP › Section 53-408 - LIABILITY OF PURCHASER FOR LIENS RESULTING FROM RELATION OF PARTNERS TO EACH OTHER.

53-408. LIABILITY OF PURCHASER FOR LIENS RESULTING FROM RELATION OF PARTNERS TO EACH OTHER. A purchaser of the interest of a partner in a mine when the partnership is engaged in working it, takes with notice of all liens resulting from the relation of the partners to each other and to the creditors of the partnership.
History:
[(53-408) R.S., sec. 3307; reen. R.C. & C.L., sec. 3368; C.S., sec. 5863; I.C.A., sec. 52-408.]
2023 Idaho Code › Title 53 - PARTNERSHIP › Chapter 4 - MINING PARTNERSHIP › Section 53-409 - MEMBERS CANNOT BIND PARTNERSHIP.

53-409. MEMBERS CANNOT BIND PARTNERSHIP. No member of a mining partnership or other agent or manager thereof can, by a contract in writing, bind the partnership except by express authority derived from the members thereof.
History:
[(53-409) R.S., sec. 3308; reen. R.C. & C.L., sec. 3369; C.S., sec. 5864; I.C.A., sec. 52-409.]
2023 Idaho Code › Title 53 - PARTNERSHIP › Chapter 4 - MINING PARTNERSHIP › Section 53-410 - MAJORITY OF SHARES GOVERNS.

53-410. MAJORITY OF SHARES GOVERNS. The decision of the members, owning a majority of the shares or interests in a mining partnership, binds it in the conduct of its business.
History:
[(53-410) R.S., sec. 3309; reen. R.C. & C.L., sec. 3370; C.S., sec. 5865; I.C.A., sec. 52-410.]
2023 Idaho Code › Title 53 - PARTNERSHIP › Chapter 4 - MINING PARTNERSHIP › Section 53-411 - PARTNERSHIP CONTRACTS MAY BE RECORDED.

53-411. PARTNERSHIP CONTRACTS MAY BE RECORDED. Written contracts relating to prospecting or mining, or the formation of copartnership for that purpose, when signed by the parties thereto and indorsed by at least one witness, may be recorded in the office of the county recorder of the county wherein it is proposed to prosecute the business of said copartnership, or where the property affected by such contract is situated.
History:
[(53-411) 1899, p. 366, sec. 1; reen. R.C. & C.L., sec. 3371; C.S., sec. 5866; I.C.A., sec. 52-411.]
2023 Idaho Code › Title 53 - PARTNERSHIP › Chapter 4 - MINING PARTNERSHIP › Section 53-412 - RECORD CONSTRUCTIVE NOTICE.

53-412. RECORD CONSTRUCTIVE NOTICE. Such record shall be constructive notice to all persons of the matters contained in such contract or copartnership agreement.
History:
[(53-412) 1899, p. 366, sec. 2; reen. R.C. & C.L., sec. 3372; C.S., sec. 5867; I.C.A., sec. 52-412.]
2023 Idaho Code › Title 54 - PROFESSIONS, VOCATIONS, AND BUSINESSES › Chapter 2 - ACCOUNTANTS › Section 54-201 - SHORT TITLE.

54-201. SHORT TITLE. This chapter shall be known and may be cited as "The Idaho Accountancy Act."
History:
[54-201, added 1974, ch. 263, sec. 2, p. 1686; am. 1976, ch. 267, sec. 1, p. 895; am. 2002, ch. 92, sec. 1, p. 234.]
2023 Idaho Code › Title 54 - PROFESSIONS, VOCATIONS, AND BUSINESSES › Chapter 2 - ACCOUNTANTS › Section 54-202 - LEGISLATIVE INTENT.

54-202. LEGISLATIVE INTENT. It is the policy of this state, and the purpose of this chapter, to promote the reliability of information that is used for guidance in financial transactions or for accounting for or assessing the financial status or performance of commercial, noncommercial and governmental enterprises. The public interest requires that persons professing special competence in accountancy or offering assurance as to the reliability or fairness of presentation of such information shall have demonstrated their qualifications to do so, and that persons who have not demonstrated and maintained such qualifications shall not be permitted to hold themselves out as having special competence or to offer such assurance; that the conduct of persons licensed as having special competence in accountancy be regulated in all aspects of their professional work; that a public authority competent to prescribe and assess the qualifications and to regulate the conduct of licensees be established; and that the use of titles that have a capacity or tendency to deceive the public as to the status or competence of the persons using such titles be prohibited.
History:
[54-202, added 1993, ch. 239, sec. 2, p. 826; am. 2002, ch. 92, sec. 2, p. 234.]
2023 Idaho Code › Title 54 - PROFESSIONS, VOCATIONS, AND BUSINESSES › Chapter 2 - ACCOUNTANTS › Section 54-203 - BOARD CREATED — MEMBERSHIP — APPOINTMENT — VACANCIES.

54-203. BOARD CREATED — MEMBERSHIP — APPOINTMENT — VACANCIES. There is hereby created in the department of self-governing agencies a board of accountancy in and for the state of Idaho, to be known as the Idaho state board of accountancy. The board shall consist of seven (7) members, all of whom shall be residents of this state, appointed by the governor, five (5) of whom shall hold current certified public accountant licenses issued under the laws of this state, one (1) who shall be either a licensed public accountant or certified public accountant and one (1) public member not licensed under this chapter who has professional or practical experience in the use of accounting services and financial statements. Board members shall be appointed for terms of five (5) years to commence on the first day of September and shall serve at the pleasure of the governor. Board members shall continue in office with their terms expiring on August 31 of each member’s final year. Whenever the term for a member of the board expires or becomes vacant for any cause, the governor may consider recommendations for appointment to the board from the Idaho society of certified public accountants, the Idaho association of public accountants and from any individual residing in this state. Vacancies occurring during the term shall be filled by appointment by the governor for the unexpired term. Upon expiration of the term of office, a member shall continue to serve until a successor shall have been appointed and shall have qualified.
History:
[54-203, added 1993, ch. 239, sec. 33, p. 844; am. 2002, ch. 92, sec. 3, p. 234; am. 2016, ch. 340, sec. 2, p. 932.]
2023 Idaho Code › Title 54 - PROFESSIONS, VOCATIONS, AND BUSINESSES › Chapter 2 - ACCOUNTANTS › Section 54-205 - MEETINGS — COMPENSATION.

54-205. MEETINGS — COMPENSATION. The board shall have its principal office in Ada county. Four (4) members of the board shall constitute a quorum, a majority of whom may act. The board shall meet no less than three (3) times each year; provided, however, special meetings may be called at any time during the year after notice to all members of the board of such special meetings. The board shall elect annually a chair, a vice chair, a secretary and a treasurer from its members. The offices of secretary and treasurer may be in the same person. The members of the board shall be compensated as provided by section 59-509(i), Idaho Code.
History:
[54-205, added 1974, ch. 263, sec. 2, p. 1686; am. 1976, ch. 267, sec. 5, p. 899; am. 1980, ch. 247, sec. 49, p. 617; am. 1993, ch. 239, sec. 4, p. 829; am. 1994, ch. 49, sec. 2, p. 84; am. 2001, ch. 183, sec. 21, p. 634; am. 2021, ch. 221, sec. 2, p. 609.]
2023 Idaho Code › Title 54 - PROFESSIONS, VOCATIONS, AND BUSINESSES › Chapter 2 - ACCOUNTANTS › Section 54-207 - LICENSE — APPLICATION.

54-207. LICENSE — APPLICATION. (1) Any person desiring a certificate and license shall make a written application for such certificate and license to the board, upon forms to be prescribed and furnished by the board. Such application shall be filed and shall be accompanied by such fee as may be required by rules of the board.
(2) In addition to meeting the qualifications provided elsewhere in this chapter, before a certificate and license may be issued, a person desiring to receive a certificate and license shall have satisfactorily completed a minimum of one hundred fifty (150) semester hours, or two hundred twenty-five (225) quarter hours, of college education, with a concentration in accounting, auditing and business, including a baccalaureate or higher degree at a college or university acceptable to the board, as established by rule. Satisfactory evidence in the form of an official transcript received directly from the school registrar indicating the credits and degree received shall be presented to the board to demonstrate successful completion of these education requirements.
(3) The board may adopt rules allowing persons who met the education requirements of section 54-208, Idaho Code, when they first sat for the examination to become licensed even though they do not meet the education requirements of this section.
History:
[54-207, added 1974, ch. 263, sec. 2, p. 1686; am. 1994, ch. 49, sec. 3, p. 84; am. 2002, ch. 92, sec. 6, p. 240.]
2023 Idaho Code › Title 54 - PROFESSIONS, VOCATIONS, AND BUSINESSES › Chapter 2 - ACCOUNTANTS › Section 54-208 - EXAMINATION — EDUCATION — QUALIFICATIONS.

54-208. EXAMINATION — EDUCATION — QUALIFICATIONS. (1) An applicant for admission to examination as a certified public accountant shall:
(a) Be eighteen (18) years of age or older;
(b) Be of good character;
(c) Be a resident, have been a resident, or intend to immediately become a resident of the state of Idaho;
(d) Be approved by the board for admission to the examination; and
(e) Provide satisfactory evidence in the form of an official transcript received directly from the school registrar indicating successful completion of a baccalaureate degree or its equivalent, the required credits and courses to be prescribed by the rules of the board.
(2) The examination required to be passed as a condition to granting a certificate shall test the applicant’s knowledge of the subjects of accounting and auditing, and such other related subjects as the board may specify by rule, including, but not limited to, business law and taxation. The time for holding such examination shall be determined by the board and may be changed from time to time. The board shall prescribe by rule the methods of applying for and conducting the examination, including methods for grading and determining a passing grade required of an applicant for a certificate; provided however, that the board shall endeavor to assure that the examination itself, grading of the examination, and the passing grades, are uniform with those of other states. The board may make use of all or any part of the uniform certified public accountant examination and advisory grading service of the AICPA and may contract with third parties to perform such administrative services with respect to the examination as it deems appropriate to assist it in performing its duties hereunder.
(3) The board may charge, or provide for a third party administering the examination to charge, each applicant a fee, in an amount prescribed by the board by rule.
(4) None of the education requirements specified in this section shall apply to an applicant who is a licensed public accountant pursuant to this chapter.
History:
[54-208, added 1974, ch. 263, sec. 2, p. 1686; am. 1976, ch. 267, sec. 7, p. 901; am. 1993, ch. 239, sec. 7, p. 832; am. 2002, ch. 92, sec. 7, p. 241; am. 2008, ch. 128, sec. 3, p. 354.; am. 2022, ch. 246, sec. 3, p. 789.]
2023 Idaho Code › Title 54 - PROFESSIONS, VOCATIONS, AND BUSINESSES › Chapter 2 - ACCOUNTANTS › Section 54-209 - EXPERIENCE.

54-209. EXPERIENCE. An applicant of good character who successfully passes the examination, with standards no less than those prescribed by the board’s rules for examination of candidates in Idaho, and who fulfills the requirements of section 54-207, Idaho Code, shall receive a license as a certified public accountant if the applicant has completed one (1) year of experience. This experience shall include providing any type of service or advice involving the use of accounting, attest, compilation, management advisory, financial advisory, tax or consulting skills, all of which have been verified by an active licensee, meeting requirements prescribed by the board by rule. This experience may be gained through employment in government, industry, academia or public practice.
History:
[54-209, added 1993, ch. 239, sec. 9, p. 833; am. 1994, ch. 49, sec. 4, p. 84; am. 2002, ch. 92, sec. 8, p. 242; am. 2008, ch. 128, sec. 4, p. 355; am. 2022, ch. 246, sec. 4, p. 789.]
2023 Idaho Code › Title 54 - PROFESSIONS, VOCATIONS, AND BUSINESSES › Chapter 2 - ACCOUNTANTS › Section 54-212 - GENERAL FEES.

54-212. GENERAL FEES. The board, as prescribed by its rules, may charge an amount not to exceed:
(1) One thousand dollars ($1,000) for examination.
(2) Three hundred dollars ($300) for licensure application or license renewal.
(3) Twenty-five dollars ($25.00) for any certificate, original or replacement, to be issued as herein provided.
(4) Fifty dollars ($50.00) for administrative services, including, but not limited to, mailing lists and release of information to other boards for purposes of licensure.
(5) One hundred dollars ($100) for retired or inactive status licenses.
(6) Five hundred dollars ($500) for license reinstatement.
(7) Three hundred dollars ($300) for late fees, including late filing of the annual license renewal.
(8) Three hundred dollars ($300) for late fees, including late filing of the continuing professional education report.
(9) Two hundred dollars ($200) for firm registration.
History:
[54-212, added 1993, ch. 239, sec. 14, p. 836; am. 1994, ch. 49, sec. 6, p. 86; am. 1995, ch. 134, sec. 3, p. 585; am. 2002, ch. 92, sec. 11, p. 246; am. 2008, ch. 128, sec. 7, p. 358.]
2023 Idaho Code › Title 54 - PROFESSIONS, VOCATIONS, AND BUSINESSES › Chapter 2 - ACCOUNTANTS › Section 54-213 - GRANDFATHER CLAUSE.

54-213. GRANDFATHER CLAUSE. Individuals who, on July 1, 2008, hold certified public accountant and licensed public accountant licenses heretofore issued under the laws of this state, shall, for all purposes, be considered licensees under this chapter and subject to the provisions thereof.
History:
[(54-213) 54-212, as added by 1974, ch. 263, sec. 2, p. 1686; am. and redesig. 1993, ch. 239, sec. 16, p. 836; am. 2002, ch. 92, sec. 12, p. 246; am. 2008, ch. 128, sec. 8, p. 359.]
2023 Idaho Code › Title 54 - PROFESSIONS, VOCATIONS, AND BUSINESSES › Chapter 2 - ACCOUNTANTS › Section 54-217 - OCCUPATIONAL LICENSES FUND — RECEIPTS AND DISBURSEMENTS.

54-217. OCCUPATIONAL LICENSES FUND — RECEIPTS AND DISBURSEMENTS. All fees, charges, and fines received by the board under the provisions of this chapter shall be deposited in the state treasury to the credit of the occupational licenses fund, and all costs and expenses incurred by the board under the provisions of this chapter shall be a charge against and paid from the fund for such purposes. The funds collected under this chapter shall be immediately available for the administration of this chapter, the provisions of any other law notwithstanding.
History:
[54-217, added 2021, ch. 224, sec. 32, p. 671.]
2023 Idaho Code › Title 54 - PROFESSIONS, VOCATIONS, AND BUSINESSES › Chapter 2 - ACCOUNTANTS › Section 54-218 - ACCEPTANCE OF COMMISSIONS AND CONTINGENT FEES.

54-218. ACCEPTANCE OF COMMISSIONS AND CONTINGENT FEES. (1) A licensee may accept a commission or referral fee unless prohibited by this section.
(a) A licensee shall not for a commission recommend or refer to a client any product or service, or for a commission recommend or refer any product or service to be supplied by a client, or receive a commission, when the licensee or the licensee’s firm also performs for that client:
(i) An attest service; or
(ii) A compilation when the licensee expects, or reasonably might expect, that a third party will use the compilation and the compilation report does not disclose a lack of independence.
(b) A licensee who is not prohibited by this section from performing services for or receiving a commission and who is paid or expects to be paid a commission shall disclose in writing that fact to any person or entity to whom the licensee recommends or refers a product or service to which the commission relates.
(c) Any licensee who accepts a referral fee for recommending or referring any service of a licensee to any person or entity or who pays a referral fee to obtain a client shall disclose such acceptance or payment to the client in writing.
(2) A licensee may accept a contingent fee which is disclosed to the client in writing unless prohibited by this section.
(a) A licensee shall not perform for a contingent fee any professional service for, or receive such a fee from, a client for whom the licensee or the licensee’s firm performs:
(i) An attest service; or
(ii) A compilation, when the licensee expects, or reasonably might expect, that a third party will use the compilation and the compilation report does not disclose a lack of independence.
(b) A licensee shall not prepare an original or amended tax return or claim for a tax refund for a contingent fee for any client.
(c) Except as stated in the next sentence, a contingent fee is a fee established for the performance of any service pursuant to an arrangement in which no fee will be charged unless a specified finding or result is attained, or in which the amount of the fee is otherwise dependent upon the finding or result of such service. Solely for purposes of this section, fees shall not be regarded as contingent if fixed by courts or other public authorities or, in tax matters, if determined based on the results of judicial proceedings or the findings of governmental agencies. A licensee’s fees may vary depending, for example, on the complexity of services rendered.
(3) The prohibitions contained in this section shall apply during the period in which the licensee is engaged to perform any of the services listed herein and the period covered by any historical financial statements involved in any such listed services.
History:
[54-218, added 1993, ch. 239, sec. 22, p. 839; am. 2002, ch. 92, sec. 15, p. 249.]
2023 Idaho Code › Title 54 - PROFESSIONS, VOCATIONS, AND BUSINESSES › Chapter 2 - ACCOUNTANTS › Section 54-220 - USE OF TITLE — VALID LICENSE TO PRACTICE.

54-220. USE OF TITLE — VALID LICENSE TO PRACTICE. (1) No person shall assume or use the title or designation "certified public accountant" or "licensed public accountant" or any other title, designation, words, letters, abbreviations, sign, card or device tending to indicate that such person is a certified public accountant or licensed public accountant unless such person holds a license or is granted privileges as a certified public accountant or licensed public accountant pursuant to chapter 2, title 54, Idaho Code.
(2) No person or firm not licensed, granted privileges or registered pursuant to this chapter shall assume or use the title or designation "certified accountant," "chartered accountant," "public accountant," "enrolled accountant," "licensed accountant," "registered accountant," "accredited accountant," or other titles or designation likely to be confused with the titles "certified public accountant" or "licensed public accountant" or use any of the abbreviations "CA," "LA," "LPA," "CPA," "RA," "AA," or similar abbreviation likely to be confused with the abbreviations "CPA" or "LPA." The title "enrolled agent" or "EA" may only be used by individuals so designated by the internal revenue service. Notwithstanding the provisions of this section, the board may adopt rules authorizing and limiting the use of specific titles and designations granted by recognized professional societies or associations.
(3) No person, proprietorship, partnership or corporation not licensed or registered pursuant to this chapter shall assume or use any title or designation that includes the words "accountant," "auditor" or "accounting" in connection with any other language, including the language of a report, that implies that such person, proprietorship, partnership or corporation is so licensed or registered or has special competence as an accountant or auditor; provided however, that this subsection does not prohibit any officer, partner, member or employee of any organization from affixing his signature to any statement in reference to the financial affairs of such organization with any wording designating the position, title or office that he holds therein nor prohibit any act of a public official or employee in the performance of his duties as such.
(4) No business entity shall provide attest services or compilation reports or assume or use the title "certified public accountants" or "licensed public accountants" or the abbreviation "CPAs," "LPAs" or any other title, designation, words, letters, abbreviations, sign, card or device tending to indicate that such business entity is a firm unless: (a) the business entity is a firm registered pursuant to this chapter, and (b) ownership of the firm is in accord with this chapter and rules promulgated by the board.
History:
[54-220, added 1993, ch. 239, sec. 24, p. 841; am. 2002, ch. 92, sec. 17, p. 252; am. 2003, ch. 14, sec. 6, p. 41.]
2023 Idaho Code › Title 54 - PROFESSIONS, VOCATIONS, AND BUSINESSES › Chapter 2 - ACCOUNTANTS › Section 54-221 - ISSUANCE OF A REPORT.

54-221. ISSUANCE OF A REPORT. (1) Only licensees shall issue a report on the financial statements of any other person, firm, organization or governmental unit or offer to render or render any attest or compilation service, as defined herein. This prohibition does not apply to any officer, partner, employee or member of any organization affixing their signature to any statement or report in reference to the financial affairs of such firm or organization with any wording designating the position, title or office that they hold therein; nor prohibit any act of a public official or employee in the performance of their duties as such; nor prohibit the performance by any person of other services involving the use of accounting skills, including the preparation of tax returns, management, financial advisory or consulting services, and the preparation of financial statements without the issuance of reports, as defined in section 54-206, Idaho Code.
(2) The prohibition contained in subsection (1) of this section is applicable to issuance, by a person or firm not holding a valid license, of a report using any form of language conventionally used by licensees respecting a review of financial statements or respecting a compilation of financial statements.
(3) No licensee or individual granted privileges under section 54-227, Idaho Code, shall perform attest services through any form of business that is not registered under the provisions of section 54-214, Idaho Code, or an equivalent provision of the laws of another state.
(4) No licensee shall issue a compilation report through any form of business that is not registered under the provisions of section 54-214, Idaho Code, unless the report discloses the name of the business through which the individual is issuing the report, and the individual:
(a) Signs the compilation report identifying the individual as a CPA or LPA;
(b) Meets the competency requirements provided in this chapter and by board rule; and
(c) Undergoes no less frequently than once every three (3) years, a peer review conducted in such manner as the board shall by rule specify, and such review shall include verification that such individual has met the competency requirements set out in professional standards for such services.
(5) A licensee or firm that does not issue reports may issue financial statements without reports only if the financial statements include the disclaimer language of section 54-226(3), Idaho Code.
History:
[54-221, added 1993, ch. 239, sec. 26, p. 842; am. 2002, ch. 92, sec. 18, p. 253.]
2023 Idaho Code › Title 54 - PROFESSIONS, VOCATIONS, AND BUSINESSES › Chapter 2 - ACCOUNTANTS › Section 54-222 - VIOLATION OF CHAPTER A MISDEMEANOR.

54-222. VIOLATION OF CHAPTER A MISDEMEANOR. Any violation of any of the provisions of this chapter shall constitute a misdemeanor, and any person, corporation, partnership, proprietorship, member, firm or association of any kind or nature convicted thereof may be punished by a fine not to exceed seven hundred fifty dollars ($750), or six (6) months imprisonment, or both.
History:
[(54-222) I.C., sec. 54-219, as added by 1974, ch. 263, sec. 2, p. 1686; am. 1986, ch. 128, sec. 4, p. 335; am. and redesig. 1993, ch. 239, sec. 27, p. 843.]
2023 Idaho Code › Title 54 - PROFESSIONS, VOCATIONS, AND BUSINESSES › Chapter 2 - ACCOUNTANTS › Section 54-223 - INJUNCTION.

54-223. INJUNCTION. Whenever any person, corporation, partnership, proprietorship, firm or association of any kind or nature violates any of the provisions of this chapter, the board, without regard to criminal prosecution, may maintain an action in the name of the state of Idaho to enjoin said person, corporation, partnership, proprietorship, firm or association from any further violations, such action to be brought either in the county in which said acts are claimed to have been or are being committed, in the county where the defendant resides, or in Ada County. Upon the filing of a verified complaint in the district court, the court, if satisfied that the acts complained of have been or probably are being or may be committed, may issue an injunction pendente lite without bond, on request of the board, enjoining the defendant from the commission of any such act or acts constituting said violations. A copy of said complaint shall be served upon the defendant, and the proceedings shall thereafter be conducted as in any other similar civil action. If the commission of said act or acts be established, the court shall enter a decree perpetually enjoining said defendant from committing said act or acts. In case of violation of any injunction issued under the provisions of this section, the court, or the judge thereof at chambers, may summarily try and punish the offender for his contempt of court.
History:
[(54-223) I.C., sec. 54-220, as added by 1974, ch. 263, sec. 2, p. 1686; am. 1986, ch. 128, sec. 5, p. 335; am. and redesig. 1993, ch. 239, sec. 28, p. 843.]
2023 Idaho Code › Title 54 - PROFESSIONS, VOCATIONS, AND BUSINESSES › Chapter 2 - ACCOUNTANTS › Section 54-224 - JUDICIAL REVIEW.

54-224. JUDICIAL REVIEW. Any person whose certificate or license shall be revoked or suspended or who is otherwise aggrieved by any final action of the board taken pursuant to section 54-219, Idaho Code, shall have the right to judicial review of such action in accordance with the provisions of the administrative procedure act, chapter 52, title 67, Idaho Code.
History:
[(54-224) I.C., sec. 54-222, as added by 1974, ch. 263, sec. 2, p. 1686; am. and redesig. 1993, ch. 239, sec. 29, p. 844.]
2023 Idaho Code › Title 54 - PROFESSIONS, VOCATIONS, AND BUSINESSES › Chapter 2 - ACCOUNTANTS › Section 54-225 - PROSECUTING ATTORNEY — ATTORNEY GENERAL.

54-225. PROSECUTING ATTORNEY — ATTORNEY GENERAL. It shall be the duty of the prosecuting attorney in each county to prosecute violations of this chapter occurring within the county. The attorney general shall act as legal adviser to the board; provided, however, the board may retain private counsel to represent the board.
History:
[(54-225) I.C., sec. 54-223, as added by 1974, ch. 263, sec. 2, p. 1686; am. and redesig. 1993, ch. 239, sec. 30, p. 844.]
2023 Idaho Code › Title 54 - PROFESSIONS, VOCATIONS, AND BUSINESSES › Chapter 2 - ACCOUNTANTS › Section 54-226 - INAPPLICABILITY OF CHAPTER.

54-226. INAPPLICABILITY OF CHAPTER. (1) This chapter shall not be construed to prevent any person from rendering tax services, management advisory or consulting services, or from preparing financial statements without the expression of an opinion or an assurance.
(2) This chapter shall not be construed to prevent any person from stating that he has prepared, assembled or drafted a financial statement, provided he does not use any additional language which comprises an assurance.
(3) The prohibitions of section 54-221, Idaho Code, and the other provisions of this chapter shall not be construed to preclude the use of the following language by any person: "I (We) have prepared the accompanying (financial statements) of (name of entity) as of (time period) for the (period) then ended. This presentation is limited to preparing in the form of financial statements information that is the representation of management (owners). I (We) have not audited or reviewed the accompanying financial statements and, accordingly, do not express an opinion or any other form of assurance on them."
History:
[54-226, added 1993, ch. 239, sec. 34, p. 845; am. 2003, ch. 14, sec. 7, p. 42.]
2023 Idaho Code › Title 54 - PROFESSIONS, VOCATIONS, AND BUSINESSES › Chapter 2 - ACCOUNTANTS › Section 54-227 - SUBSTANTIAL EQUIVALENCY.

54-227. SUBSTANTIAL EQUIVALENCY. (1) A person whose principal place of business is not in this state and who has an active certificate and license as a certified public accountant from any state which the board has determined to be substantially equivalent to this chapter shall be presumed to have qualifications substantially equivalent to this state’s requirements and shall have all the privileges of licensees of this state without the need to obtain a license.
(2) A person whose principal place of business is not in this state and who has an active certificate and license as a certified public accountant from any state which the board has not determined to be substantially equivalent to this chapter shall be presumed to have qualifications substantially equivalent to this state’s requirements and shall have all the privileges of licensees of this state without the need to obtain a license only if such person demonstrates that his or her qualifications are substantially equivalent to the licensure requirements of this chapter. The requirement to demonstrate substantially equivalent qualifications shall be waived if the applicant has been licensed for no less than four (4) years as a certified public accountant within the previous ten (10) years.
(3) Licensees of other states exercising the privilege afforded under this section hereby consent, as a condition of the grant of this privilege:
(a) To the personal and subject matter jurisdiction and disciplinary authority of the board;
(b) To comply with this chapter and the board’s rules; and
(c) To the appointment of the state boards which issued their licenses as their agents upon whom process may be served in any action or proceeding by this state’s board against such licensees.
(4) A licensee of this state offering or rendering services or using the CPA title in another state shall be subject to disciplinary action in this state for an act committed in another state for which the licensee would be subject to discipline for an act committed in another state. Notwithstanding the board’s enforcement authority granted by this chapter, the board shall investigate any complaint made by the board of accountancy of another state.
History:
[54-227, added 2002, ch. 92, sec. 19, p. 254; am. 2003, ch. 14, sec. 8, p. 42; am. 2008, ch. 128, sec. 10, p. 361.]
2023 Idaho Code › Title 54 - PROFESSIONS, VOCATIONS, AND BUSINESSES › Chapter 2 - ACCOUNTANTS › Section 54-228 - CONSTRUCTION — SEVERABILITY.

54-228. CONSTRUCTION — SEVERABILITY. The provisions of this chapter are hereby declared to be severable and if any provision of this chapter or the application of such provision to any person or circumstance is declared invalid for any reason, such declaration shall not affect the validity of the remaining portions of this act.
History:
[54-228, added 2002, ch. 92, sec. 20, p. 254.]
2023 Idaho Code › Title 54 - PROFESSIONS, VOCATIONS, AND BUSINESSES › Chapter 3 - ARCHITECTS › Section 54-302 - LEGISLATIVE INTENT.

54-302. LEGISLATIVE INTENT. The practice of architecture in the state of Idaho is hereby declared to affect the public health, safety and welfare and to be subject to regulation and control in the public interest to protect the public from the unprofessional, improper, unauthorized and unqualified practice of architecture and from unprofessional conduct by persons licensed to practice architecture. This act should be liberally construed to carry out these objectives and purposes.
History:
[54-302, added 2018, ch. 129, sec. 2, p. 270.]
2023 Idaho Code › Title 54 - PROFESSIONS, VOCATIONS, AND BUSINESSES › Chapter 3 - ARCHITECTS › Section 54-305 - LICENSE REQUIRED.

54-305. LICENSE REQUIRED. (1) Every person practicing or offering to practice architecture as defined in this chapter and not otherwise exempted shall have a separate license under his own name. A license shall not be issued in the name of any firm or corporation.
(2) The holder of a license shall not maintain in the practice of architecture any person who does not hold a license to practice architecture in this state, unless the unlicensed person works under the responsible control of his licensed supervisor.
History:
[54-305, added 2018, ch. 129, sec. 2, p. 272.]