Bill
Bill > H0563
ID H0563
ID H0563Amends, repeals, and adds to existing law to revise provisions regarding the licensure of certified public accountants.
summary
Introduced
01/30/2026
01/30/2026
In Committee
02/25/2026
02/25/2026
Crossed Over
02/24/2026
02/24/2026
Passed
Dead
Introduced Session
2026 Regular Session
Bill Summary
RELATING TO CERTIFIED PUBLIC ACCOUNTANTS; AMENDING SECTION 54-204, IDAHO CODE, TO REVISE A PROVISION REGARDING THE POWERS AND DUTIES OF THE IDAHO STATE BOARD OF ACCOUNTANCY; AMENDING SECTION 54-207, IDAHO CODE, TO REVISE PROVISIONS REGARDING EDUCATIONAL REQUIREMENTS FOR A CERTIFIED PUBLIC ACCOUNTANT; AMENDING SECTION 54-208, IDAHO CODE, TO REVISE PRO- VISIONS REGARDING QUALIFICATIONS FOR A CERTIFIED PUBLIC ACCOUNTANT; AMENDING SECTION 54-209, IDAHO CODE, TO REVISE PROVISIONS REGARDING EX- PERIENCE REQUIRED FOR A CERTIFIED PUBLIC ACCOUNTANT; REPEALING SECTION 54-227, IDAHO CODE, RELATING TO SUBSTANTIAL EQUIVALENCY REQUIREMENTS FOR A CERTIFIED PUBLIC ACCOUNTANT; AMENDING CHAPTER 2, TITLE 54, IDAHO CODE, BY THE ADDITION OF A NEW SECTION 54-227, IDAHO CODE, TO ESTABLISH PROVISIONS REGARDING PRACTICE PRIVILEGES OF CERTAIN CERTIFIED PUBLIC ACCOUNTANTS LICENSED IN ANOTHER STATE AND TO PROVIDE AN EXCEPTION; AND DECLARING AN EMERGENCY AND PROVIDING AN EFFECTIVE DATE.
AI Summary
This bill revises the requirements for becoming a Certified Public Accountant (CPA) in Idaho by updating educational and experience standards, clarifying the powers of the Idaho State Board of Accountancy, and introducing practice privileges for CPAs licensed in other states. Specifically, it modifies the educational pathways required for licensure, allowing for different combinations of degrees and credit hours, and adjusts the experience requirements, differentiating between pathways. The bill also repeals existing provisions related to "substantial equivalency" (a concept that allows CPAs from other states to practice in Idaho if their licensing requirements are deemed similar) and replaces them with new rules establishing "practice privileges" for CPAs whose primary place of business is outside Idaho, meaning they can practice in Idaho without obtaining an Idaho license as long as they meet certain conditions and consent to the board's jurisdiction. The bill also includes an emergency clause, making its provisions effective on July 1, 2026.
Committee Categories
Business and Industry
Sponsors (0)
No sponsors listed
Other Sponsors (1)
Business Committee (House)
Last Action
Introduced, read first time; referred to: Commerce & Human Resources (on 02/25/2026)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://legislature.idaho.gov/sessioninfo/2026/legislation/H0563/ |
| BillText | https://legislature.idaho.gov/wp-content/uploads/sessioninfo/2026/legislation/H0563.pdf |
| Fiscal Note/Analysis - Statement of Purpose / Fiscal Note | https://legislature.idaho.gov/wp-content/uploads/sessioninfo/2026/legislation/H0563SOP.pdf |
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