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IdahoH 05632026 regular legislative sessionHouse

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: 1 benefits, 0 costs, 2 mixed.

New CPA education and experience rules

Beginning July 1, 2026, Idaho sets three education paths to become a CPA. Option A: a post-bachelor degree with an accounting concentration. Option B: a bachelor’s plus 30 extra credits, including accounting. Option C: a bachelor’s with 24 business and 24 accounting hours. Official transcripts must come from the school registrar. Required experience ties to your path: 1 year for A or B, 2 years for C. To take the CPA exam, you must be 18 or older, of good character, approved by the Board, and meet one path. The law removes any residency rule.

Practice rights for out-of-state CPAs

Beginning July 1, 2026, CPAs whose main business is outside Idaho can practice here without an Idaho license. You must hold a valid active CPA license in another state and meet Idaho education and experience rules. You may offer services in person or by mail, phone, or online. No advance notice to the Board is required. You must accept Idaho Board discipline, follow Idaho rules, stop if your home license lapses, and appoint your home board for service of process. If you already had Idaho practice rights on December 31, 2024, you keep them.

Legislature approval for CPA board rules

Beginning July 1, 2026, the Board’s rules need legislative approval. The Board must use section 54-210 for reciprocity and substantial equivalency rules. The old section 54-227 is repealed. This adds oversight and a single framework. It can also slow updates that affect licensees and applicants.

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

Senate vote • 3/12/2026

Senate 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. Delivered to Governor at 1:35 p.m. on March 17, 2026

    3/17/2026

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

    3/17/2026Senate

  4. Signed by President; returned to House

    3/16/2026Senate

  5. Received from the House enrolled/signed by Speaker

    3/16/2026Senate

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

    3/16/2026House

  7. Returned from Senate Passed; to JRA for Enrolling

    3/13/2026House

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

    3/12/2026Senate

  9. Read second time; filed for Third Reading

    3/5/2026Senate

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

    3/4/2026Senate

  11. Introduced, read first time; referred to: Commerce & Human Resources

    2/25/2026Senate

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

    2/25/2026Senate

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

    2/24/2026House

  14. Read second time; Filed for Third Reading

    2/23/2026House

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

    2/20/2026House

  16. Reported Printed and Referred to Business

    2/2/2026House

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

    1/30/2026House

Bill Text

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