Idaho Accounting (CPA) CE audits & penalties

What happens if a certified public accountant misses CE requirements in Idaho, and how the board checks compliance — sourced from the official board.

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Late CPE-filing fees under Rule 400.03 escalate by month ($100 Feb, $150 Mar, $200 Apr, $250 May, $300 Jun); the board may impose additional penalties.Verify with board

How compliance is checked

Licensees file a CPE reporting form each year; a license is not issued until the reporting form with supporting documentation is filed, the late filing fee is paid, and the renewal fee is paid.

Official source: Idaho Division of Occupational and Professional Licenses - Board of Accountancy (IDAPA 24.30.01, current rule text)

⚠️Don't learn this the hard way. Penalties are set by the board and can change — verify against the official source before relying on this summary.

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