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IdahoH 05632026 regular legislative sessionHouseWALLET

CERTIFIED PUBLIC ACCOUNTANTS – Amends, repeals, and adds to existing law to revise provisions regarding the licensure of certified public accountants.

Sponsored By: BUSINESS COMMITTEE

Signed by Governor

CERTIFIED PUBLIC ACCOUNTANTS

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Bill Overview

Analyzed Economic Effects

3 provisions identified: 2 benefits, 0 costs, 1 mixed.

Stricter path to become a CPA

Beginning July 1, 2026, Idaho tightens CPA entry standards. To take the exam, you must be 18, of good character, and an Idaho resident or plan to be. You must send an official transcript and complete at least 150 semester hours (or 225 quarter hours) with courses like data analytics, financial accounting, auditing, taxation, and management accounting. Licensure also requires supervised, verifiable experience: one year for the post‑baccalaureate or bachelor‑plus‑30 paths, and two years for the bachelor‑only path. Experience can be in public practice, business, government, or schools and must be signed by an active licensee. The Board may license people who met the old education rule when they first sat for the exam. Licensed public accountants are exempt from the exam’s new education gate.

Out-of-state CPAs can practice in Idaho

Beginning July 1, 2026, if your main office is outside Idaho and you hold an active CPA license in another state, you can practice in Idaho without an Idaho license. You must meet Idaho’s minimum education and experience rules. No prior notice is required. You and your firm agree to Idaho Board rules and discipline and must stop if your home‑state license lapses. People who had practice privileges on December 31, 2024 keep them as long as their out‑of‑state license stays active.

New reciprocity rulemaking; old section repealed

Beginning July 1, 2026, the Idaho Board of Accountancy can write rules on reciprocity and substantial equivalency. These rules guide how Idaho recognizes out‑of‑state CPA licenses. The law also repeals the old section 54‑227 and replaces it with the new framework.

Sponsors & Cosponsors

Sponsor

  • BUSINESS COMMITTEE

    Affiliation unavailable

Cosponsors

  • Jeff Ehlers

    Republican • House

  • Tammy Nichols

    Republican • Senate

Roll Call Votes

All Roll Calls

Yes: 102 • No: 0

House vote • 3/12/2026

House Floor Vote

Yes: 35 • No: 0

House vote • 2/24/2026

House Floor Vote

Yes: 67 • No: 0

Actions Timeline

  1. Reported Signed by Governor on March 18, 2026 Session Law Chapter 48 Effective: 07/01/2026

    3/18/2026

  2. Returned Signed by the President; Ordered Transmitted to Governor

    3/17/2026House

  3. Reported Enrolled; Signed by Speaker; Transmitted to Senate

    3/16/2026House

  4. Returned from Senate Passed; to JRA for Enrolling

    3/13/2026House

  5. Read third time in full – PASSED - 35-0-0

    3/12/2026House

  6. Read second time; filed for Third Reading

    3/5/2026House

  7. Reported out of Committee with Do Pass Recommendation; Filed for second reading

    3/4/2026House

  8. Received from the House passed; filed for first reading

    2/25/2026Senate

  9. Read Third Time in Full – PASSED - 67-0-3

    2/24/2026House

  10. Read second time; Filed for Third Reading

    2/23/2026House

  11. Reported out of Committee with Do Pass Recommendation, Filed for Second Reading

    2/20/2026House

  12. Reported Printed and Referred to Business

    2/2/2026House

  13. Introduced, read first time, referred to JRA for Printing

    1/30/2026House

Bill Text

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