Idaho Admin. Code r. - DEFINITIONS

Current through August 30, 2021

The Idaho State Board of Accountancy adopts the definitions set forth in Section 54-206, Idaho Code. In addition, as used in this chapter: (7-1-21)T

01. Administering Organization. An entity that has met, and at all relevant times continues to meet, the standards specified by the Board for administering peer reviews. (7-1-21)T
02. Board. The Board or its designated representative. (7-1-21)T
03. Candidate. Applicants approved to sit for the CPA Examination. (7-1-21)T
04. CPA Examination. Uniform Certified Public Accountant Examination. (7-1-21)T
05. CPE. Continuing Professional Education. (7-1-21)T
06. Ethics CPE. Programs in ethics include topics such as ethical reasoning, state-specific statutes and rules, and standards of professional conduct, including those of other applicable regulatory bodies. (7-1-21)T
07. NASBA. The National Association of State Boards of Accountancy. (7-1-21)T
08. National Candidate Database. The National Association of State Boards of Accountancy database of all CPA Examination candidates. (7-1-21)T
09. State-Specific Ethics for Idaho. A minimum two-hour (2) CPE course on Idaho Accountancy Act and Rules, which is exempt from the Statements on Standards for CPE. (7-1-21)T
10. Year of Review. The calendar year during which a peer review is conducted. (7-1-21)T
11. Year Under Review. The twelve-month (12) period that is reviewed. (7-1-21)T


Idaho Admin. Code r.

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