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Read. Follow. Verify.Idaho updates CPA licensure education and experience requirements and grants out-of-state practice privileges
Last action · March 18, 2026: Reported Signed by Governor on March 18, 2026 Session Law Chapter 48 Effective: 07/01/2026
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What This Bill Does
Idaho revises educational pathways and experience requirements for certified public accountants while establishing automatic for qualified out-of-state CPAs starting July 1, 2026.
Changes qualification pathways for future accountants and allows out-of-state practitioners to offer services in Idaho without obtaining a local license, altering regulatory oversight for cross-border accounting work.
- The Idaho State Board of Accountancy regulates the practice of public accounting within the state to protect public interests and maintain professional standards. context
- State accountancy laws across the United States have increasingly adopted mobility provisions to permit qualified certified public accountants to practice across state lines without securing separate local licenses. context
Who It Affects
Groups the bill's text affects, as described in the record. Being affected is not a position for or against it.
certified public accountants
CPAs face updated educational pathways, experience mandates, and new jurisdictional consent conditions when practicing across state lines.
Idaho State Board of Accountancy
The board gains specific authority to regulate out-of-state practitioners, issue protective orders, and oversee revised examination and licensing rules.
out-of-state CPA firms
Firms employing out-of-state licensees are deemed to consent to the disciplinary authority and jurisdiction of the Idaho board.
Key Facts
- Applicants for a CPA certificate and license must complete one of three specific educational pathways, including a postbaccalaureate degree, a baccalaureate degree plus 30 semester credit hours, or a qualifying baccalaureate degree.
- Applicants utilizing specific educational pathways must complete one or two years of supervised experience involving accounting, audit, tax, or consulting skills.
- Out-of-state CPAs holding a valid active license in good standing from another state are granted practice privileges in Idaho without obtaining an Idaho license, provided they meet minimum educational and experience standards.
- Out-of-state licensees exercising practice privileges and their employing firms automatically consent to the personal and subject matter jurisdiction and disciplinary authority of the Idaho State Board of Accountancy.
Show all 7 facts
- Licensed public accountants are exempt from the education requirements specified for examination candidates.
- The legislation repeals former section 54-227 regarding substantial equivalency requirements and replaces it with new provisions governing out-of-state practice privileges.
- The act takes effect on July 1, 2026, due to a declared emergency.
Frequently Asked Questions
Do out-of-state CPAs need to apply for an Idaho license to practice in the state?
What are the new experience requirements for initial license applicants?
When does this act become effective?
What else do you want to know?
News Coverage
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Votes, people, money & the original sourceWhere This Stands
Current status: Signed into law.
Procedural history
17 actions- Mar 18, 2026EnrolledReported Signed by Governor on March 18, 2026 Session Law Chapter 48 Effective: 07/01/2026
- Mar 17, 2026Delivered to Governor at 1:35 p.m. on March 17, 2026
- Mar 17, 2026Returned Signed by the President; Ordered Transmitted to Governor
- Mar 16, 2026Signed by President; returned to House
- Mar 16, 2026Received from the House enrolled/signed by Speaker
- Mar 16, 2026Reported Enrolled; Signed by Speaker; Transmitted to Senate
Show 11 earlier actions
- Mar 13, 2026FloorReturned from Senate Passed; to JRA for Enrolling
- Mar 12, 2026FloorRead third time in full – PASSED - 35-0-0 AYES – Adams, Anthon, Bernt, Bjerke(Bjerke), Blaylock, Burtenshaw, Coho(Lenney), Cook, Den Hartog, Foreman, Galloway, Grow, Guthrie, Harris, Hart, Keyser, Kohl, Lakey, Lent, Nichols, Okuniewicz, Rabe, Ricks, Ruchti, Rundhaug(Carlson), Semmelroth, Shippy, Taylor, Toews, VanOrden, Ward-Engelking, Wintrow, Woodward, Zito, Zuiderveld NAYS – None Absent and excused – None Floor Sponsor - Nichols Title apvd - to House
- Mar 5, 2026Read second time; filed for Third Reading
- Mar 4, 2026Reported out of Committee with Do Pass Recommendation; Filed for second reading
- Feb 25, 2026IntroducedIntroduced, read first time; referred to: Commerce & Human Resources
- Feb 25, 2026FloorReceived from the House passed; filed for first reading
- Feb 24, 2026FloorRead Third Time in Full – PASSED - 67-0-3 AYES – Alfieri, Barbieri, Beiswenger, Berch, Bingham, Boyle, Bruce, Burgoyne, Cannon, Cayler, Cheatum, Church, Cornilles, Crane(12), Crane(13), Dygert, Egbert, Ehardt, Ehlers, Erickson, Fuhriman, Furniss, Gannon, Garner, Green, Hall(Stone), Handy, Harris, Hawkins, Haws, Healey, Hill, Holtzclaw, Hostetler, Leavitt, Manwaring, Marmon, Mathias, McCann, Mendive, Mickelsen, Miller, Mitchell, Monks, Nelsen, Palmer, Petzke, Pickett, Pohanka, Price, Rasor, Raybould, Raymond, Redman, Scott, Shepherd, Shirts, Skaug, Tanner(13), Tanner(14), Thompson, Vander Woude, Veile, Weber, Wheeler, Wisniewski, Mr. Speaker NAYS – None Absent – Galaviz, Rubel, Sauter Floor Sponsor - Ehlers Title apvd - to Senate
- Feb 23, 2026Read second time; Filed for Third Reading
- Feb 20, 2026Reported out of Committee with Do Pass Recommendation, Filed for Second Reading
- Feb 2, 2026CommitteeReported Printed and Referred to Business
- Jan 30, 2026IntroducedIntroduced, read first time, referred to JRA for Printing
Version history
Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.
View official text →Lobbying Activity
No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.
Full breakdown
Who this bill affects and the strongest case for and against it, written only from the bill’s own text.
Discoveries
Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.
Transition to Practice Privileges Framework
The bill repeals the older substantial equivalency section (54-227) and replaces it with expanded practice privilege provisions, aligning Idaho with modern multi-state CPA mobility models.
Connected Entities
Sources
legislature.idaho.gov
Analysis Score
0–100- Significance65How much this matters to a regular citizen
- Controversy10Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz20Current news / social attention level
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