reglab/statecodes huggingface dataset:
Idaho Administrative Code › Title IDAPA 24 - Occupational and Professional Licenses, Division of › Rule 24.30.01 - IDAHO ACCOUNTANCY RULES › Section 24.30.01.001 - SCOPE

Current through August 31, 2023
These rules govern the administration of the certified public
				accountant examination, the issuance and renewal of licenses to practice as
				certified or licensed public accountants, the registration of firms, the
				regulation of individuals granted practice privileges, and the limitation of
				non-licensees. (3-28-23)
Idaho Administrative Code › Title IDAPA 24 - Occupational and Professional Licenses, Division of › Rule 24.30.01 - IDAHO ACCOUNTANCY RULES › Section 24.30.01.002 - INCORPORATION BY REFERENCE

Current through August 31, 2023
The following documents are hereby incorporated by reference
				into IDAPA 24.30.01 and can be obtained at the Board office. Licensees are
				required to comply with the following standards when applicable.
				(3-28-23)
01.
AICPA
			 Standards
. The AICPA Professional Standards as applicable under the
			 circumstances and at the time of the services, except as superseded by Section
			 54-206(8), Idaho
			 Code. (3-28-23)
02.
CPE
			 Standards
. 2019 Statements on Standards for Continuing Professional
			 Education Programs jointly approved by NASBA and AICPA. (3-28-23)
03.
PCAOB Standards
. The
			 Standards issued by the Public Company Accountability Oversight Board, as
			 applicable under the circumstances and at the time of the services.
			 (3-28-23)
Idaho Administrative Code › Title IDAPA 24 - Occupational and Professional Licenses, Division of › Rule 24.30.01 - IDAHO ACCOUNTANCY RULES › Section 24.30.01.003 - DEFINITIONS

Current through August 31, 2023
The Idaho State Board of Accountancy adopts the definitions set
				forth in Section
				54-206, Idaho Code. In addition,
				as used in this chapter: (3-28-23)
01.
Administering Organization
. An entity that has met, and at all
			 relevant times continues to meet, the standards specified by the Board for
			 administering peer reviews. (3-28-23)
02.
Board
. The Board or its
			 designated representative. (3-28-23)
03.
Candidate
. Applicants
			 approved to sit for the CPA Examination. (3-28-23)
04.
CPA Examination
. Uniform
			 Certified Public Accountant Examination. (3-28-23)
05.
CPE
. Continuing Professional
			 Education. (3-28-23)
06.
Ethics CPE
. Programs in ethics include topics such as ethical
			 reasoning, state-specific statutes and rules, and standards of professional
			 conduct, including those of other applicable regulatory bodies.
			 (3-28-23)
07.
NASBA
.
			 The National Association of State Boards of Accountancy. (3-28-23)
08.
National Candidate Database
.
			 The National Association of State Boards of Accountancy database of all CPA
			 Examination candidates. (3-28-23)
09.
State-Specific Ethics for
			 Idaho
. A minimum two-hour (2) CPE course on Idaho Accountancy Act and
			 Rules. (3-28-23)
10.
Year of
			 Review
. The calendar year during which a peer review is conducted.
			 (3-28-23)
11.
Year Under
			 Review
. The twelve-month (12) period that is reviewed.
			 (3-28-23)
Idaho Administrative Code › Title IDAPA 24 - Occupational and Professional Licenses, Division of › Rule 24.30.01 - IDAHO ACCOUNTANCY RULES › Section 24.30.01.100 - CPA EXAMINATION

Current through August 31, 2023
An applicant must pass the CPA Examination before applying for
				a CPA license. The CPA Examination is graded by the American Institute of
				Certified Public Accountants and subject to review and acceptance by the Board.
				(3-28-23)
Idaho Administrative Code › Title IDAPA 24 - Occupational and Professional Licenses, Division of › Rule 24.30.01 - IDAHO ACCOUNTANCY RULES › Section 24.30.01.101 - AUTHORIZATION TO TEST AND NOTIFICATION TO SCHEDULE

Current through August 31, 2023
The Board will forward notification of eligibility in the form
				of an Authorization to Test (ATT) to NASBA. The ATT is issued for the test
				section(s) for which the candidate applied. Candidates must pay the fees
				charged by the AICPA, NASBA, and the test delivery service provider directly to
				NASBA. The ATT will expire ninety (90) days after it is issued if the candidate
				has not paid the appropriate fees. Eligible candidates will receive a Notice to
				Schedule (NTS) for the CPA Examination. The NTS is valid for six (6) months
				from the date issued. A candidate's ATT lasts as long as the NTS is valid, or
				until the candidate tests, whichever occurs first. (3-28-23)
Idaho Administrative Code › Title IDAPA 24 - Occupational and Professional Licenses, Division of › Rule 24.30.01 - IDAHO ACCOUNTANCY RULES › Section 24.30.01.103 - CPA EXAM EDUCATIONAL QUALIFICATIONS

Current through August 31, 2023
A candidate for the CPA examination provides evidence of
				successful completion of a baccalaureate degree or its equivalent to include
				thirty (30) or more semester hours (or forty-five (45) or more quarter hours)
				in business administration subjects of which at least twenty (20) semester
				hours (or at least thirty (30) quarter hours) are in accounting subjects
				(excluding introductory level courses). (3-28-23)
Idaho Administrative Code › Title IDAPA 24 - Occupational and Professional Licenses, Division of › Rule 24.30.01 - IDAHO ACCOUNTANCY RULES › Section 24.30.01.104 - TESTING PERIOD AND CREDIT

Current through August 31, 2023
01.
CPA
			 Examination Credit
. Candidates are to pass all four (4) test sections of
			 the CPA Examination with a grade of seventy-five (75) or higher within an
			 eighteen-month period which begins on the actual date of notification of a
			 passing score result. Candidates who do not sit and ultimately receive a
			 passing score on all four (4) sections of the CPA Examination within the
			 eighteen-month period lose credit for any test section(s) passed outside the
			 eighteen-month period and that test section(s) is to be retaken.
			 (3-28-23)
02.
Extending the
			 Term of Credit
. The Board may extend the term of credit validity upon
			 demonstration by the candidate that the credit was lost by reason of
			 circumstances beyond the candidate's control. (3-28-23)
03.
Transfer of Credit
. An
			 applicant may submit the results of any test section of the CPA Examination
			 taken by the applicant in any other state having standards at least equivalent
			 to those of this state, and these results may be adopted by the Board in lieu
			 of examination in this state on the same test section and in accordance with
			 the provisions of Section
			 54-210, Idaho Code, and these
			 rules. (3-28-23)
Idaho Administrative Code › Title IDAPA 24 - Occupational and Professional Licenses, Division of › Rule 24.30.01 - IDAHO ACCOUNTANCY RULES › Section 24.30.01.105 - CHEATING

Current through August 31, 2023
01.
Actions
. Cheating by an
			 applicant in applying for the CPA Examination or by a candidate in taking the
			 CPA Examination may cause any grade otherwise earned on any part of the CPA
			 Examination to be invalidated and impact the applicants ability to retest for a
			 specified period of time. (3-28-23)
02.
Notice
. If a candidate is
			 refused credit for any test section of an examination taken, disqualified from
			 taking any test section, or barred from taking the examination in the future,
			 the Board will provide information about findings and actions taken to the
			 national candidate database and the board of any other state to which the
			 candidate may apply for the examination. (3-28-23)
Idaho Administrative Code › Title IDAPA 24 - Occupational and Professional Licenses, Division of › Rule 24.30.01 - IDAHO ACCOUNTANCY RULES › Section 24.30.01.106 - SECURITY AND IRREGULARITIES

Current through August 31, 2023
Notwithstanding any other provisions under these rules, the
				Board may postpone scheduled examinations, the release of grades, or the
				issuance of certificates due to a breach of security, unauthorized acquisition
				or disclosure of the contents of an examination, suspected or actual
				negligence, errors, omissions, or irregularities in conducting an examination,
				or for any other reasonable cause or unforeseen circumstance. (3-28-23)
Idaho Administrative Code › Title IDAPA 24 - Occupational and Professional Licenses, Division of › Rule 24.30.01 - IDAHO ACCOUNTANCY RULES › Section 24.30.01.107 - INITIAL CERTIFIED PUBLIC ACCOUNTANT LICENSURE

Current through August 31, 2023
Applications for initial licensure are to be made as prescribed
				in Section
				54-207, Idaho Code, and are to
				comply with the following: (3-28-23)
01.
Education
. (3-28-23)
a. Applicants for licensure are to meet the
			 provisions of Section
			 54-207(2), Idaho
			 Code. An applicant for licensure who was accepted for the May 2000 CPA
			 Examination or prior examination is exempt from additional educational
			 requirements. (3-28-23)
b. The
			 Board will recognize: (3-28-23)
i. Any college
			 or university accredited by a regional accrediting organization recognized by
			 the Council for Higher Education Accreditation (CHEA), (3-28-23)
ii. Accounting and business programs
			 accredited by the Association to Advance Collegiate Schools of Business (AACSB)
			 or; (3-28-23)
iii. any other
			 accrediting agency having equivalent standards. (3-28-23)
c. An applicant is deemed to have met the
			 education requirement if, as part of the one hundred fifty (150) semester hours
			 of education, the applicant has met any one (1) of the following conditions:
			 (3-28-23)
i. Earned a graduate degree with a
			 concentration in accounting from a program that is accredited in accounting by
			 an accrediting agency approved by the Board; (3-28-23)
ii. Earned a graduate degree from a program
			 that is accredited in business by an accrediting agency approved by the Board.
			 Completion of at least twenty-four (24) semester hours in accounting (excluding
			 introductory courses) at the undergraduate level or fifteen (15) semester hours
			 at the graduate level, or an equivalent combination thereof, including coverage
			 of, but not necessarily separate courses in, the subjects of data analytics,
			 financial accounting, auditing, taxation, and management accounting;
			 (3-28-23)
iii. Earned a
			 baccalaureate degree at an institution approved by the Board or from a program
			 that is accredited in business by an accrediting agency approved by the Board.
			 Completion of at least twenty-four (24) semester hours in business (other than
			 accounting courses) and twenty-four (24) semester hours in accounting
			 (excluding introductory courses) at the undergraduate or graduate level
			 including coverage of, but not necessarily separate courses in, the subjects of
			 data analytics, financial accounting, auditing, taxation, and management
			 accounting. (3-28-23)
Idaho Administrative Code › Title IDAPA 24 - Occupational and Professional Licenses, Division of › Rule 24.30.01 - IDAHO ACCOUNTANCY RULES › Section 24.30.01.108 - ANNUAL LICENSE RENEWAL AND LATE FEE

Current through August 31, 2023
01.
Renewal
. Licenses expire on June 30 of each year.
			 (3-28-23)
02.
Non-Renewal
. Individuals choosing not to renew their license are
			 to notify the Board, on the renewal form by the expiration date. Individuals
			 with lapsed licenses may not publicly display their wall certificates, use the
			 title CPA or LPA, or provide services that are reserved to licensees.
			 (3-28-23)
03.
Late
			 Fee
. Licenses renewed after July 1, but before August 1, are subject to
			 the late renewal fee as prescribed in Rule
			 600. After August 1, any license
			 not renewed is deemed lapsed and is subject to reinstatement pursuant to
			 Section 54-211, Idaho Code.
			 (3-28-23)
Idaho Administrative Code › Title IDAPA 24 - Occupational and Professional Licenses, Division of › Rule 24.30.01 - IDAHO ACCOUNTANCY RULES › Section 24.30.01.109 - INTERNET DISCLOSURE

Current through August 31, 2023
A non-Idaho licensee entering into an engagement to provide
				professional services via a web site, pursuant to Idaho practice privileges, is
				to disclose on their web site: (3-28-23)
01.
Licensure and Address
. Their
			 principal state of licensure, license number, and address; and
			 (3-28-23)
02.
Contact
			 Method
. A means for regulators and the public to contact a responsible
			 licensee in charge at the firm regarding complaints, questions, or regulatory
			 compliance. (3-28-23)
Idaho Administrative Code › Title IDAPA 24 - Occupational and Professional Licenses, Division of › Rule 24.30.01 - IDAHO ACCOUNTANCY RULES › Section 24.30.01.110 - RECIPROCAL LICENSURE

Current through August 31, 2023
If the practice privilege standard set out in Section
				54-227, Idaho Code, is not
				applicable, the Board will issue a license to an applicant provided that the
				applicant pays the application and licensure fees prescribed in Rule
				600 and meets one of the following:
				(3-28-23)
01.
Interstate
			 Reciprocity
. The requirements for a reciprocal license under Section
			 54-210(2), Idaho
			 Code. Notwithstanding anything to the contrary, an individual whose principal
			 place of business is not in this state and who holds a valid license or permit
			 with unrestricted practice privileges as a Certified Public Accountant from any
			 state that the NASBA National Qualification Appraisal Service has verified to
			 be in substantial equivalence with the CPA licensure requirements of the
			 AICPA/NASBA Uniform Accountancy Act is presumed to have the qualifications
			 substantially equivalent to this state's requirements. (3-28-23)
02.
International Reciprocity
.
			 The requirements for foreign reciprocal licensure under Section
			 54210(5), Idaho
			 Code, provided that the Board relies on the International Qualifications
			 Appraisal Board for evaluation of foreign credential equivalency. Such
			 licensees are to report any investigations undertaken, or sanctions imposed, by
			 a foreign credentialing body against the licensee's foreign credential. The
			 Board will participate in joint investigations with foreign credentialing
			 bodies and rely on evidence supplied by such bodies in disciplinary hearings.
			 (3-28-23)
Idaho Administrative Code › Title IDAPA 24 - Occupational and Professional Licenses, Division of › Rule 24.30.01 - IDAHO ACCOUNTANCY RULES › Section 24.30.01.111 - CPE BASIC REQUIREMENTS

Current through August 31, 2023
Demonstrate participation in a program of learning that meets
				the requirements as set forth in the Statement of Standards as referenced in
				Rule 004. CPE courses approved on
				NASBA's National Registry of CPE Sponsors, the AICPA, and state societies are
				deemed to meet the CPE requirements of this state. Responsibility for
				documenting the acceptability of the program and the validity of the credits
				rests with the licensee. (3-28-23)
01.
Renewal
. Licensees seeking active license renewal are to
			 demonstrate that during the two (2) calendar years immediately preceding the
			 date the reporting form is due that no less than eighty (80) hours of CPE are
			 recorded, of which at least four (4) hours are ethics with a minimum of thirty
			 (30) hours in any one (1) calendar year, and a maximum of fifty (50) hours
			 recorded in any one (1) calendar year. (3-28-23)
02.
New and Reciprocal
.
			 Completion of at least a two-hour (2) course on Idaho state-specific ethics
			 during the calendar year that the license is issued. During the second calendar
			 year of licensure, a minimum of thirty (30) hours is to be completed which may
			 include an ethics component based on the prior year submission.
			 (3-28-23)
Idaho Administrative Code › Title IDAPA 24 - Occupational and Professional Licenses, Division of › Rule 24.30.01 - IDAHO ACCOUNTANCY RULES › Section 24.30.01.112 - CPE REPORTING, CONTROLS, AND LATE FEES

Current through August 31, 2023
01.
Reporting
. No later than January 31 of each year, individuals
			 renewing their licenses are to provide a signed reporting form either:
			 (3-28-23)
a. Disclosing the information
			 pertaining to the educational programs submitted for qualification as
			 prescribed in the CPE Standards; or (3-28-23)
b. Applying for exception, extension, or
			 exemption. (3-28-23)
Idaho Administrative Code › Title IDAPA 24 - Occupational and Professional Licenses, Division of › Rule 24.30.01 - IDAHO ACCOUNTANCY RULES › Section 24.30.01.113 - CPE EXCEPTIONS, EXTENSIONS, AND EXEMPTIONS

Current through August 31, 2023
01.
Exceptions and Extensions
. The Board may make exceptions to the
			 CPE requirements, or grant extensions of time for completion of the CPE
			 requirements, where reasons of health as certified by a medical doctor prevent
			 compliance by the licensee, or other good cause exists. (3-28-23)
a. Licensees asking for exceptions or
			 extensions under these conditions apply on the reporting form for the year in
			 which the extension or exemption is sought, and within the time period set for
			 CPE reporting, stating the reasons for asking for such exception or extension.
			 Any request not filed timely is subject to the late fee prescribed in Rule
			 600, in addition to any
			 administrative action. (3-28-23)
b.
			 A penalty of no more than fifty percent (50%) of the hours a licensee is short
			 in meeting the calendar year CPE requirement may be assessed for extensions. In
			 such cases, the licensee will be required to complete the CPE hours and any
			 assessed penalty no later than April 30. The penalty for non-compliance with
			 ethics CPE is to obtain the mandatory hours of ethics CPE plus fifty percent
			 (50%) penalty hours in ethics CPE prior to April 30. The penalty for
			 non-compliance with state-specific ethics for Idaho is to complete the course
			 plus fifty percent (50%) penalty hours in ethics CPE prior to April 30.
			 (3-28-23)
Idaho Administrative Code › Title IDAPA 24 - Occupational and Professional Licenses, Division of › Rule 24.30.01 - IDAHO ACCOUNTANCY RULES › Section 24.30.01.114 - REVIEW AND AUDIT OF CPE REPORTS

Current through August 31, 2023
All signed CPE reports are subject to formal verification to
				determine qualification and sufficiency of hours reported. A formal audit of
				CPE reported may be performed to determine whether hours reported qualify for
				credit. If a reporting form is not approved, the licensee will be notified.
				(3-28-23)
Idaho Administrative Code › Title IDAPA 24 - Occupational and Professional Licenses, Division of › Rule 24.30.01 - IDAHO ACCOUNTANCY RULES › Section 24.30.01.115 - NOTIFICATION

Current through August 31, 2023
A licensee is served a notice of noncompliance when it is
				determined the CPE requirement has not been fulfilled. The notice advises and
				provides opportunity for the deficiencies to be addressed. If the deficiencies
				remain, administrative action may be taken. (3-28-23)
Idaho Administrative Code › Title IDAPA 24 - Occupational and Professional Licenses, Division of › Rule 24.30.01 - IDAHO ACCOUNTANCY RULES › Section 24.30.01.116 - ACTION

Current through August 31, 2023
Following notice and hearing, the Board may suspend the license
				or take other action pursuant to Section
				54-219, Idaho Code.
				(3-28-23)
Idaho Administrative Code › Title IDAPA 24 - Occupational and Professional Licenses, Division of › Rule 24.30.01 - IDAHO ACCOUNTANCY RULES › Section 24.30.01.117 - REINSTATEMENT AND RE-ENTRY

Current through August 31, 2023
An individual whose license has lapsed or is in a non-active
				status per Section
				54-211, Idaho Code, is to complete
				no less than eighty (80) hours of CPE, of which at least four (4) hours are in
				ethics CPE with a minimum of two (2) hours to be in state specific ethics for
				Idaho, during the twelve (12) months immediately prior to applying for
				reinstatement or re-entry to an active license. Completion of the CPE will
				otherwise exempt the licensee from obtaining CPE hours during the calendar year
				of returning to an active license. If a licensee applies for re-entry during a
				license period and has already paid the fee for an inactive or retired license,
				the licensee is to pay the difference between the cost of an inactive or
				retired license and the annual license renewal fee. An individual who is
				applying for reinstatement to an inactive or retired license is not required to
				meet a CPE requirement. (3-28-23)
Idaho Administrative Code › Title IDAPA 24 - Occupational and Professional Licenses, Division of › Rule 24.30.01 - IDAHO ACCOUNTANCY RULES › Section 24.30.01.200 - COMMISSIONS AND CONTINGENT FEES

Current through August 31, 2023
01.
Acceptance
. Licensees may accept commissions or contingent fees
			 subject to Section
			 54-218, Idaho Code, the AICPA Code
			 of Professional Conduct, and these rules. (3-28-23)
02.
Disclosures
. Any licensee
			 who directly or indirectly accepts or agrees to accept such form of
			 compensation is to disclose the terms of such compensation to the client. The
			 disclosure is to be: (3-28-23)
a. In writing,
			 clear, and conspicuous; and state the amount of the compensation or basis on
			 which it will be computed; (3-28-23)
b. Made at or prior to the time of the
			 recommendation or referral of the product or service for which the commission
			 is paid, prior to the client retaining the licensee to whom the client has been
			 referred for which a referral fee is paid, and prior to the time the licensee
			 undertakes representation of or performance of the service upon which a
			 contingent fee will be charged. (3-28-23)
Idaho Administrative Code › Title IDAPA 24 - Occupational and Professional Licenses, Division of › Rule 24.30.01 - IDAHO ACCOUNTANCY RULES › Section 24.30.01.201 - CONFIDENTIAL CLIENT INFORMATION

Current through August 31, 2023
01.
Confidentiality
. A licensee is to protect and not disclose
			 confidential client information obtained in the course of performing
			 professional services, unless the licensee has obtained the specific consent of
			 the client, or of such client's heirs, successors or personal representatives,
			 or others legally authorized to give such consent on behalf of the client.
			 (3-28-23)
02.
Exemptions
. Nothing in these rules is construed as prohibiting the
			 disclosure of information that is required to be disclosed: (3-28-23)
a. In reporting on the examination of
			 financial statements; (3-28-23)
b.
			 In investigations by the Board or other accounting regulatory agency;
			 (3-28-23)
c. In ethical
			 investigations conducted in private professional organizations;
			 (3-28-23)
d. In the course of peer
			 reviews; (3-28-23)
e. To other
			 persons active in the organization performing services for that client on a
			 need to know basis; (3-28-23)
f. To
			 persons in the entity who need this information for the sole purpose of
			 assuring quality control; or (3-28-23)
g. By any act of law.
			 (3-28-23)
Idaho Administrative Code › Title IDAPA 24 - Occupational and Professional Licenses, Division of › Rule 24.30.01 - IDAHO ACCOUNTANCY RULES › Section 24.30.01.202 - RECORDS

Current through August 31, 2023
A licensee is to furnish to his client or former client, upon
				request made within a reasonable time after original issuance of the document
				in question all client records, as that term is defined in the AICPA Code of
				Professional Conduct belonging to, or obtained from or on behalf of, the client
				that the licensee removed from the client's premises or received for the
				client's account. The licensee may make and retain copies of such documents
				when they form the basis for work performed by him. Client records are to be
				returned upon request by the client, whether the engagement has been terminated
				or the licensee has been paid for services rendered. (3-28-23)
01.
Tax Return, Other Reports, Working
			 Papers Including Audit Documentation Made Part of Client's Records
. A
			 licensee who has been paid for the services rendered is to furnish to his
			 client or former client, upon request, within a reasonable time after original
			 issuance of the document in question the following records: (3-28-23)
a. A copy of a tax return of a client.
			 (3-28-23)
b. A copy of any report,
			 or other document, issued by the licensee to or for the client; and
			 (3-28-23)
c. A copy of the
			 licensee's working papers, to the extent that such working papers include
			 records that would ordinarily constitute part of the client's books and records
			 and are not otherwise available to the client. This would include adjusting,
			 closing, combining, or consolidating journal entries; information normally
			 contained in books of original entry and general ledgers or subsidiary ledgers;
			 and tax and depreciation carry forward information. The information should be
			 provided in the medium in which it is requested, provided it exists in that
			 medium. The licensee does not have to convert information that is not in
			 electronic format to an electronic format. (3-28-23)
Idaho Administrative Code › Title IDAPA 24 - Occupational and Professional Licenses, Division of › Rule 24.30.01 - IDAHO ACCOUNTANCY RULES › Section 24.30.01.203 - FIRM NAMES

Current through August 31, 2023
01.
General
. A licensee may only provide professional services under a
			 firm name that is not misleading as to the description of the legal form of the
			 firm, or as to the person or persons who are owner(s), partners, officers,
			 shareholders or members of the firm. Names of one (1) or more past owners,
			 partners, shareholders or members who were licensed may be included in the firm
			 name. A partner surviving the death or withdrawal of all other partners may
			 continue to practice under a partnership name for up to two (2) years after
			 becoming a sole practitioner. (3-28-23)
02.
Title
. A firm may designate
			 itself as "Certified Public Accountant(s)," "Licensed Public Accountants)" or
			 "Public Accountant(s)" when a majority of its partners, shareholders, or
			 members are actively licensed certified public accountants or licensed public
			 accountants under the provisions of the Idaho Accountancy Act and Rules. The
			 firm name may not include the name of a non-licensee owner, except as allowed
			 in Subsection 203.01 if
			 the title "CPA(s)" or "LPA(s)" is included in the firm name. The firm name may
			 not include the name of a person who is not a CPA or LPA if the title "Public
			 Accountant(s)" is included in the firm name. (3-28-23)
Idaho Administrative Code › Title IDAPA 24 - Occupational and Professional Licenses, Division of › Rule 24.30.01 - IDAHO ACCOUNTANCY RULES › Section 24.30.01.204 - RESPONSE TO THE BOARD

Current through August 31, 2023
Unless otherwise specified, a licensee is to respond within
				thirty (30) calendar days of the mailing to any communication in which the
				Board requests a response. (3-28-23)
Idaho Administrative Code › Title IDAPA 24 - Occupational and Professional Licenses, Division of › Rule 24.30.01 - IDAHO ACCOUNTANCY RULES › Section 24.30.01.205 - PURPOSE OF FIRM REGISTRATION AND PEER REVIEW

Current through August 31, 2023
The purpose of the program is to monitor compliance with
				applicable accounting and auditing standards adopted by generally recognized
				standard setting bodies. The program emphasizes appropriate education programs
				or remedial procedures that may be recommended or required where the firm does
				not comply with appropriate professional standards. In the event a firm is
				unwilling or unable to comply with professional standards, or a firm's failure
				to comply with professional standards is so egregious as to warrant continuing
				action, the Board will take appropriate action to protect the public interest
				as authorized by Section
				54-219, Idaho Code.
				(3-28-23)
Idaho Administrative Code › Title IDAPA 24 - Occupational and Professional Licenses, Division of › Rule 24.30.01 - IDAHO ACCOUNTANCY RULES › Section 24.30.01.206 - ISSUANCE OF REPORTS AND FORM OF PRACTICE

Current through August 31, 2023
A licensee can provide or offer to provide attest services or
				issue reports on compilations only in a firm as defined by Section
				54-206(10), Idaho
				Code, except as provided under Section
				54-221(4), Idaho
				Code. (3-28-23)
Idaho Administrative Code › Title IDAPA 24 - Occupational and Professional Licenses, Division of › Rule 24.30.01 - IDAHO ACCOUNTANCY RULES › Section 24.30.01.207 - PEER REVIEW PROGRAM PARTICIPATION

Current through August 31, 2023
01.
Participation
. Any firm that issues reports on accounting and
			 auditing engagements, including audits, reviews, compilations, prospective
			 financial information, engagements performed in accordance with the PCAOB, and
			 any examination, review or agreed-upon procedures engagement performed in
			 accordance with the statement on standards for attestation engagements. A
			 licensee who issues compilation reports through any form of business other than
			 a firm is to participate in the peer review program. Such licensees are to meet
			 the requirements for registration and peer review. (3-28-23)
02.
Practice Privileges
.
			 Individuals with practice privileges in Idaho are to comply with the peer
			 review requirements in the state of their principal place of business.
			 (3-28-23)
Idaho Administrative Code › Title IDAPA 24 - Occupational and Professional Licenses, Division of › Rule 24.30.01 - IDAHO ACCOUNTANCY RULES › Section 24.30.01.208 - EXEMPTION FROM PARTICIPATION

Current through August 31, 2023
01.
Firms
. A firm that does not perform any of the services in Rule
			 502 is exempt from peer review. The
			 firm is to notify the Board of such exemption in writing at the time of renewal
			 of its registration. A firm that begins providing these services is to commence
			 a peer review within eighteen (18) months of the date of the issuance of its
			 initial report. (3-28-23)
02.
Licensees Not in Public Practice
. A licensee who does not perform
			 any of the services in Rule
			 502 is exempt from firm
			 registration and peer review. The licensee is to notify the Board of such
			 exemption in writing at the time of initial CPA licensure and annually
			 thereafter at the time of CPA or LPA license renewal. (3-28-23)
03.
Licensees Not Issuing
			 Reports
. A licensee who issues financial statements pursuant to Section
			 54221(5), Idaho
			 Code, is exempt from peer review. (3-28-23)
Idaho Administrative Code › Title IDAPA 24 - Occupational and Professional Licenses, Division of › Rule 24.30.01 - IDAHO ACCOUNTANCY RULES › Section 24.30.01.209 - SCHEDULING OF THE PEER REVIEW

Current through August 31, 2023
01.
Frequency
. A firm performing any of the services in Rule
			 502 undergoes, at its own expense,
			 a peer review commensurate in scope with its practice, not less than once in
			 each three (3) years. (3-28-23)
02.
Currently Enrolled
. A firm currently enrolled in a program of an
			 approved administering organization will use the year of review assigned by the
			 administering organization. The firm will notify the Board of the deadlines set
			 by the administering organization. (3-28-23)
03.
Review Year
. Each firm is to
			 enroll with one (1) of the approved administering organizations. Each firm
			 adopts the review date assigned by the appropriate administering organization
			 and notifies the Board of such date. (3-28-23)
04.
New Firms
. Within one (1)
			 year of registration with the Board, new firms are to enroll with an approved
			 administering organization. The firm adopts the review date assigned and
			 notifies the Board of such date. (3-28-23)
05.
Mergers or Combinations
. In
			 the event that two (2) or more firms are merged or combined, the resulting firm
			 retains the peer review year of the firm with the largest number of accounting
			 and auditing hours. (3-28-23)
06.
Dissolutions or Separations
. In the event that a firm is divided,
			 the new firm(s) retains the review year of the former firm. In the event that
			 the year under review is less than twelve (12) months, a review year will be
			 assigned so that the review occurs within eighteen (18) months of the
			 commencement of the new firm(s). (3-28-23)
07.
Multi-State Practices
. With
			 respect to a multi-state firm, the Peer Review Oversight Committee may accept a
			 peer review based solely upon work conducted outside of this state if the peer
			 review is performed in accordance with requirements equivalent to those of this
			 state. (3-28-23)
08.
Report
			 Issuance
. It is the responsibility of the firm to anticipate its need
			 for peer review services in sufficient time to enable the reviewer to issue the
			 report within six (6) months after the review date. (3-28-23)
09.
Extensions
. The Board may
			 accept an extension recommended by the administering organization for the
			 conduct of a review, provided the Board is notified by the firm within thirty
			 (30) days of the date of receipt of recommendation for such an extension.
			 (3-28-23)
10.
Just
			 Cause
. The Board may change a firm's peer review year for just cause.
			 (3-28-23)
Idaho Administrative Code › Title IDAPA 24 - Occupational and Professional Licenses, Division of › Rule 24.30.01 - IDAHO ACCOUNTANCY RULES › Section 24.30.01.210 - MINIMUM STANDARDS

Current through August 31, 2023
The minimum standards for peer review are contained in the
				Standards for Performing and Reporting on Peer Reviews section of the AICPA
				Standards. Peer reviews intended to meet the requirements of the AICPA peer
				review program are to be carried out in conformity with these standards under
				the supervision of an administering organization approved by the Board to
				administer peer reviews. Reviewed firms arrange and schedule their reviews in
				compliance with the procedures established by the administering organization
				and cooperate with the administering organization and with the Board in all
				matters related to the review. (3-28-23)
Idaho Administrative Code › Title IDAPA 24 - Occupational and Professional Licenses, Division of › Rule 24.30.01 - IDAHO ACCOUNTANCY RULES › Section 24.30.01.211 - REPORTING TO THE BOARD

Current through August 31, 2023
01.
Firm
			 Registration Form
. All firms performing any of the peer reviewable
			 services in Rule 502 annually
			 file a firm registration no later than September 30. The registration is on a
			 form prescribed by the Board. Firm registrations filed after September 30 are
			 subject to penalty for non-compliance pursuant to Rule
			 600. (3-28-23)
02.
Peer Review Documentation
. A
			 firm that has undergone peer review will file a copy of the peer review report,
			 letter of comments if any, letter of response if any, and letter accepting the
			 review report issued by the administering organization. The letter will be
			 filed within thirty (30) days after receipt. Additionally, firms are to notify
			 the Board within thirty (30) days of the date the peer reviewer or a team
			 captain advises the firm that a grade of fail will be recommended. The Board
			 reserves the right to obtain all other information relating to the peer review.
			 The Board also has the authority to exempt for good cause firms who would
			 otherwise have to file peer review documentation. (3-28-23)
Idaho Administrative Code › Title IDAPA 24 - Occupational and Professional Licenses, Division of › Rule 24.30.01 - IDAHO ACCOUNTANCY RULES › Section 24.30.01.212 - RETENTION OF DOCUMENTS RELATING TO PEER REVIEWS

Current through August 31, 2023
Documents relating to peer reviews are to be retained as
				follows: (3-28-23)
01.
Documents
. All documentation necessary to establish that each peer
			 review was performed in conformity with peer review standards adopted by the
			 Board. These documents may include the peer review working papers, the peer
			 review report, comment letters and related correspondence indicating the firm's
			 concurrence or nonconcurrence, and any proposed remedial actions and related
			 implementation. (3-28-23)
02.
Retention Period
. Document retention is for a period of time
			 corresponding to the designated retention period of the relevant administering
			 organization and, upon request of the Committee, to be made available to it. In
			 no event may the retention period be less than ninety (90) days from the date
			 of acceptance of the review by the administering organization.
			 (3-28-23)
Idaho Administrative Code › Title IDAPA 24 - Occupational and Professional Licenses, Division of › Rule 24.30.01 - IDAHO ACCOUNTANCY RULES › Section 24.30.01.213 - CONFIDENTIALITY

Current through August 31, 2023
The letter and any documentation submitted to the Board
				pursuant to Rule 506.02 is
				confidential as authorized by Title 74, Chapter 1, Idaho Code, unless an Order
				is issued by the Board pursuant to Section
				54-219, Idaho Code.
				(3-28-23)
Idaho Administrative Code › Title IDAPA 24 - Occupational and Professional Licenses, Division of › Rule 24.30.01 - IDAHO ACCOUNTANCY RULES › Section 24.30.01.214 - REMEDIES FOR FAILURE TO COMPLY

Current through August 31, 2023
01.
Corrective Actions
. The Board will take appropriate action to
			 protect the public interest if the Board determines, through the peer review
			 process or otherwise, that a firm's performance or reporting practices, or
			 both, are not, or may not be, in accordance with applicable professional
			 standards, or that the firm does not comply with peer review program
			 requirements or with all or some of the reporting, remedial action, or fee
			 penalty requirements of this section. The Board's actions may include, but are
			 not limited to: (3-28-23)
a. The annual
			 license of the principal(s) of a non-compliant firm will not be issued until
			 the firm complies with all requirements of these rules, provided the licensee
			 has met all licensing requirements; (3-28-23)
b. Requiring the firm to develop quality
			 control procedures to provide a reasonable assurance that similar occurrences
			 will not occur in the future; (3-28-23)
c. Requiring any individual licensee who had
			 responsibility for, or who substantially participated in, the engagement(s) to
			 successfully complete specific courses or types of continuing education as
			 specified by the Board; (3-28-23)
d. Requiring the reviewed firm to engage a
			 Board-approved licensee to conduct a Board-prescribed on-site field review of
			 the firm's work product and practices or perform other investigative procedures
			 to assess the degree or pervasiveness of nonconforming work product. The
			 Board-approved licensee engaged by the firm will submit a report of the
			 findings to the Board within thirty (30) days of the completion of the
			 services. The cost of the Board-prescribed on-site review or other
			 Board-prescribed procedures will be at the firm's expense; (3-28-23)
e. Requiring the reviewed firm responsible
			 for engagement(s) to submit all or specified categories of its compilation or
			 attest working papers and reports to a preissuance evaluation performed by a
			 Board-approved licensee in a manner and for a duration prescribed by the Board.
			 Prior to the firm issuing the reports on the engagements reviewed, the
			 Board-approved licensee submits to a designee of the Board for the purpose of
			 recommending that the Board accept a report of the findings, including the
			 nature and frequency of recommended actions for the firm. The cost of the
			 Board-approved preissuance evaluation will be at the firm's expense;
			 (3-28-23)
f. Initiating an
			 investigation to determine if additional discipline pursuant to Section
			 54-219, Idaho Code, is warranted.
			 Notwithstanding the foregoing, absent an investigation the specific rating of a
			 single peer review report is not a sufficient basis to warrant disciplinary
			 action. (3-28-23)
Idaho Administrative Code › Title IDAPA 24 - Occupational and Professional Licenses, Division of › Rule 24.30.01 - IDAHO ACCOUNTANCY RULES › Section 24.30.01.215 - ADMINISTERING ORGANIZATIONS

Current through August 31, 2023
Qualified administering organizations which are approved by the
				Board based on their adherence to the AICPA Peer Review minimum standards,
				include the peer review program of the American Institute of Certified Public
				Accountants (AICPA) and state CPA societies fully involved in the
				administration of the AICPA Peer Review Program and their successor
				organizations that meet the minimum standards. (3-28-23)
Idaho Administrative Code › Title IDAPA 24 - Occupational and Professional Licenses, Division of › Rule 24.30.01 - IDAHO ACCOUNTANCY RULES › Section 24.30.01.400 - FEES

Current through August 31, 2023
01.
Examination and License.
Exam/License
Initial Fee
Initial Exam
$100
Re-Exam
$50
Active License
$120
Inactive or Retired License
$100
Reciprocity
$175 + license fee
International Reciprocity
$175 + license fee
Transfer of Grades
$175 + license fee
Reinstatement License
Sum of unpaid license fees for the preceding 3
							 license renewal cycles
Re-entry License
$20
Firm Registration
$20 firm plus $5 per licensee up to $200
							 maximum
(3-28-23)
02.
Administrative Services
.
Category
Fee
Interstate Exchange of Information
$10
Wall Certificate
$20
(3-28-23)
03.
Late Fees
.
Category
Fee
Late License Renewal
$100
Non-compliance with CPE Filing:
February
$100
March
$150
April
$200
May
$250
June
$300
Non-compliance with Firm Registration
$100 per licensee
(3-28-23)
Idaho Administrative Code › Title IDAPA 24 - Occupational and Professional Licenses, Division of › Rule 24.31.01 - RULES OF THE IDAHO STATE BOARD OF DENTISTRY › Section 24.31.01.000 - LEGAL AUTHORITY

Current through August 31, 2023
This Chapter is adopted under the legal authority of Chapter 9,
				Title 54, Idaho Code. (3-28-23)
Idaho Administrative Code › Title IDAPA 24 - Occupational and Professional Licenses, Division of › Rule 24.31.01 - RULES OF THE IDAHO STATE BOARD OF DENTISTRY › Section 24.31.01.001 - SCOPE

Current through August 31, 2023
The rules constitute the minimum requirements for licensure and
				regulation of dentists, dental hygienists, and dental therapists.
				(3-28-23)
Idaho Administrative Code › Title IDAPA 24 - Occupational and Professional Licenses, Division of › Rule 24.31.01 - RULES OF THE IDAHO STATE BOARD OF DENTISTRY › Section 24.31.01.002 - INCORPORATION BY REFERENCE

Current through August 31, 2023
Pursuant to Section
				67-5229, Idaho Code, this chapter
				incorporates by reference the following documents: (3-28-23)
01.
Professional Standards
.
			 (3-28-23)
a. AAOMS, Office Anesthesia
			 Evaluation Manual, 8th Edition, 2012. (3-28-23)
b. CDC, Guidelines for Infection Control in
			 Dental Health-Care Settings, 2003. (3-28-23)
c. ADA, Principles of Ethics, Code of
			 Professional Conduct and Advisory Opinions, January 2009. (3-28-23)
d. ADHA Hygienists' Association, Standards
			 for Clinical Dental Hygiene Practice, 2016. (3-28-23)
Idaho Administrative Code › Title IDAPA 24 - Occupational and Professional Licenses, Division of › Rule 24.31.01 - RULES OF THE IDAHO STATE BOARD OF DENTISTRY › Section 24.31.01.011 - APPLICATION AND LICENSE FEES

Current through August 31, 2023
Application fees are not refunded. A license shall not be
				issued or renewed unless fees have been paid. License fees are prorated from
				date of initial licensure to the next successive license renewal date. The
				application fees and license fees are as follows:
License/Permit
							 Type
Application
							 Fee
License/Permit
							 Fee
Dentist/Dental Specialist
$300
Active Status: $375 Inactive Status: $160
Dental Hygienist
$150
Active Status: $175 Inactive Status: $85
Dental Therapist
$200
Active Status: $250 Inactive Status: $125
Sedation Permit
$300
$300
(3-28-23)
Idaho Administrative Code › Title IDAPA 24 - Occupational and Professional Licenses, Division of › Rule 24.31.01 - RULES OF THE IDAHO STATE BOARD OF DENTISTRY › Section 24.31.01.012 - EXAMINATIONS FOR LICENSURE

Current through August 31, 2023
01.
Written
			 Examination
. Successful completion of the NBDE may be required of all
			 applicants for a license to practice dentistry or a dental specialty.
			 Successful completion of the NBDHE may be required of all applicants for a
			 license to practice dental hygiene. Dental therapists must successfully
			 complete a board-approved written examination. Any other written examination
			 will be specified by the Board. (3-28-23)
02.
Clinical Examination
. All
			 applicants for a license to practice general dentistry, dental hygiene or
			 dental therapy are required to pass a Board-approved clinical examination upon
			 such subjects as specified by the Board. Applicants for dental hygiene and
			 dental therapy licensure must pass a clinical local anesthesia examination.
			 Clinical examination results will be valid for licensure by examination for a
			 period of (5) five years from the date of successful completion of the
			 examination. (3-28-23)
Idaho Administrative Code › Title IDAPA 24 - Occupational and Professional Licenses, Division of › Rule 24.31.01 - RULES OF THE IDAHO STATE BOARD OF DENTISTRY › Section 24.31.01.013 - REQUIREMENTS FOR LICENSURE

Current through August 31, 2023
Applicants for licensure to practice dentistry must furnish
				proof of graduation from a school of dentistry accredited by CODA at the time
				of applicant's graduation. Applicants for licensure to practice dental hygiene
				must furnish proof of graduation from a dental hygiene program accredited by
				CODA at the time of applicant's graduation. Applicants for licensure to
				practice dental therapy must furnish proof of graduation from a dental therapy
				program accredited by CODA at the time of applicant's graduation.
				(3-28-23)
Idaho Administrative Code › Title IDAPA 24 - Occupational and Professional Licenses, Division of › Rule 24.31.01 - RULES OF THE IDAHO STATE BOARD OF DENTISTRY › Section 24.31.01.014 - REQUIREMENT FOR BLS

Current through August 31, 2023
Applicants for initial licensure will provide proof of current
				BLS certification. Practicing licensees must maintain current BLS
				certification. (3-28-23)
Idaho Administrative Code › Title IDAPA 24 - Occupational and Professional Licenses, Division of › Rule 24.31.01 - RULES OF THE IDAHO STATE BOARD OF DENTISTRY › Section 24.31.01.015 - CONTINUING EDUCATION REQUIREMENTS

Current through August 31, 2023
A licensee renewing an active status license shall report 30
				oral health/health-related continuing education hour credits to the Board of
				verifiable CE or volunteer practice. (3-28-23)
Idaho Administrative Code › Title IDAPA 24 - Occupational and Professional Licenses, Division of › Rule 24.31.01 - RULES OF THE IDAHO STATE BOARD OF DENTISTRY › Section 24.31.01.021 - PROVISIONAL LICENSURE

Current through August 31, 2023
This type of license may be granted at the Board's discretion
				to applicants with active practice within the previous (2) years, current
				license in good standing in another state, and evidence of not failing an exam
				given by the Board. (3-28-23)
Idaho Administrative Code › Title IDAPA 24 - Occupational and Professional Licenses, Division of › Rule 24.31.01 - RULES OF THE IDAHO STATE BOARD OF DENTISTRY › Section 24.31.01.022 - VOLUNTEER DENTAL HYGIENE SERVICES

Current through August 31, 2023
A person holding an unrestricted active status dental hygiene
				license issued by the Board may provide dental hygiene services in an extended
				access oral health care setting without being issued an extended access license
				endorsement. The dental hygiene services performed are limited to oral health
				screening and patient assessment, preventive and oral health education,
				preparation and review of health history, non-surgical periodontal treatment,
				oral prophylaxis, the application of caries preventive agents including
				fluoride, the application of pit and fissure sealants with recommendation that
				the patient will be examined by a dentist; (3-28-23)