Terms Used In Idaho Code 54-209

  • Applicant: means any person having the requisite qualifications who makes application to the board for examination, or for initial issuance or renewal or reinstatement of a license under the provisions of this chapter. See Idaho Code 54-206
  • Attest: means providing the following professional services:
Idaho Code 54-206
  • Board: means the Idaho state board of accountancy. See Idaho Code 54-206
  • Compilation: means a service performed in accordance with statements on standards for accounting and review services that presents, in the form of historical or prospective financial statements, information that is the representation of management or owners without undertaking to express any assurance on the statements. See Idaho Code 54-206
  • Good character: means lack of a history of dishonest dealings or not having been convicted, found guilty, or received a withheld judgment or a suspended sentence in this state or in any other state of a crime that is deemed relevant in accordance with section 67-9411(1), Idaho Code. See Idaho Code 54-206
  • License: means that authorization issued by the board upon original approval and on an annual basis permitting a qualified person to practice as a certified public accountant or licensed public accountant in the state of Idaho. See Idaho Code 54-206
  • Licensee: means the holder of a current valid license. See Idaho Code 54-206
    • An applicant of good character who successfully passes the examination, with standards no less than those prescribed by the board’s rules for examination of candidates in Idaho, and who fulfills the requirements of section 54-207, Idaho Code, shall receive a license as a certified public accountant if the applicant has completed one (1) year of experience. This experience shall include providing any type of service or advice involving the use of accounting, attest, compilation, management advisory, financial advisory, tax or consulting skills, all of which have been verified by an active licensee, meeting requirements prescribed by the board by rule. This experience may be gained through employment in government, industry, academia or public practice.