Idaho CPA CPE Requirements, Explained
Last reviewed June 2026 against the official sources linked below. Requirements change — always confirm with your board before relying on them.
Total hours
80 hrs / rolling 2 years
Per year
Min 30, max 50 hours/year
Ethics requirement
4 hrs (rolling 2 years)
Issued by
Idaho State Board of Accountancy
Idaho uses a rolling two-year window: the prior year plus the current year must total at least 80 hours, with 4 of those in ethics. The twist is the per-year band - no fewer than 30 and no more than 50 hours count in any single year - so you cannot front-load everything into one year and coast.
CPAs call this CPE (continuing professional education), not CE. Here is how an active Idaho license actually works, in plain English.
The base requirement: 80 hours, rolling two years
The Idaho State Board of Accountancy requires at least 80 hours of CPE during the two calendar years immediately preceding the date the reporting form is due. Because the window rolls, the oldest year drops off and the newest rolls on each cycle - the prior year plus the current year must always total at least 80.
The per-year band, ethics, and new-licensee rule
- A minimum of 30 hours must be earned in any one year, and no more than 50 hours in any one year count toward the requirement.
- A rolling total of 4 hours of ethics is required across the two-year period.
- New licensees must complete a 2-hour Idaho state-specific course covering the Idaho Accountancy Act and Rules during the calendar year the license is first issued.
- The 8-hour AICPA ethics exam taken for initial licensure does not count toward the ongoing CPE requirement.
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Start tracking — freeWhen is your deadline?
CPE is measured on the calendar year (January 1 to December 31), and the annual CPE reporting form is due by January 31 for the period that just ended. Because Idaho looks back across a rolling two-year window every year, staying on pace each year - rather than cramming before a single biennial deadline - is the way to stay compliant.
How CredTally keeps this on autopilot
- Track the rolling two-year 80-hour total along with the 30-hour annual floor and the 50-hour annual cap, so the rolling window never catches you short.
- A dedicated ethics bucket and a flag for the one-time Idaho state-specific course for new licensees.
- Store every completion certificate in a private vault, attached to the exact credit it proves, so a Board audit is a one-click export.
- Reminders at 90, 60, 30, and 7 days before your January 31 reporting deadline, with remaining hours per requirement.
- Hold licenses in more than one state? Each gets its own card, deadline, and progress on a single dashboard.
Frequently asked questions
How many CPE hours does Idaho require?
At least 80 hours over a rolling two-year period - the prior year plus the current year combined - including 4 hours of ethics.
Is there a per-year minimum and maximum?
Yes. You must earn at least 30 hours in any one year, and no more than 50 hours in a single year count toward the requirement.
What is the new-licensee requirement?
New licensees must complete a 2-hour Idaho state-specific course on the Idaho Accountancy Act and Rules during the calendar year their license is first issued.
When is the CPE reporting deadline?
The annual CPE reporting form is due by January 31 for the calendar year that just ended, with the Board looking back across a rolling two-year window.
Official sources
CredTally is a record-keeping tool and is not affiliated with any licensing board. This guide is general information, not legal or compliance advice.
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