54-208. EXAMINATION — EDUCATION — QUALIFICATIONS. (1) An applicant for admission to examination as a certified public accountant shall:

(a) Be eighteen (18) years of age or older;

(b) Be of good moral character;

(c) Be a resident, have been a resident, or intend to immediately become a resident of the state of Idaho;

(d) Be approved by the board for admission to the examination; and

(e) Provide satisfactory evidence in the form of an official transcript received directly from the school registrar indicating successful completion of a baccalaureate degree or its equivalent, the required credits and courses to be prescribed by the rules of the board.

(2) The examination required to be passed as a condition to granting a certificate shall test the applicant’s knowledge of the subjects of accounting and auditing, and such other related subjects as the board may specify by rule, including, but not limited to, business law and taxation. The time for holding such examination shall be determined by the board and may be changed from time to time. The board shall prescribe by rule the methods of applying for and conducting the examination, including methods for grading and determining a passing grade required of an applicant for a certificate; provided however, that the board shall endeavor to assure that the examination itself, grading of the examination, and the passing grades, are uniform with those of other states. The board may make use of all or any part of the uniform certified public accountant examination and advisory grading service of the AICPA and may contract with third parties to perform such administrative services with respect to the examination as it deems appropriate to assist it in performing its duties hereunder.

(3) The board may charge, or provide for a third party administering the examination to charge, each applicant a fee, in an amount prescribed by the board by rule.

(4) None of the education requirements specified in this section shall apply to an applicant who is a licensed public accountant pursuant to this chapter.

History:

[54-208, added 1974, ch. 263, sec. 2, p. 1686; am. 1976, ch. 267, sec. 7, p. 901; am. 1993, ch. 239, sec. 7, p. 832; am. 2002, ch. 92, sec. 7, p. 241; am. 2008, ch. 128, sec. 3, p. 354.]