(1) A person whose certificate and license have been granted by another state, whose principal place of business is located in this state, shall obtain a license by reciprocity from the board before providing professional services in this state.
(2)(a)  An applicant for certificate and license by reciprocity to practice as a certified public accountant in Idaho must:
(i)   Be eighteen (18) years of age or older;
(ii)  Be of good character;
(iii) Have obtained the education and passed the uniform CPA examination with standards no less than those required in Idaho; and
(iv)  Have completed the necessary experience, continuing professional education, and board approved ethics examination required for issuance of a license in Idaho and hold a current license in good standing in another licensing jurisdiction.
(b)  The requirements of subsection (2)(a) of this section relating to education, Idaho standards relating to passage of the uniform CPA examination, experience, continuing professional education and ethics examination shall be waived if the applicant has been licensed for no less than four (4) years as a certified public accountant within the ten (10) years immediately preceding the reciprocity application.
(3)(a)  A person holding an inactive or retired certificate and license granted by another state, whose principal place of business is located in this state, may apply for an equivalent license by reciprocity from the board, provided the applicant must:
(i)   Meet the requirements for an inactive license as set forth in section 54-211(1)(c), Idaho Code, or the requirements for a retired license as set forth in section 54-211(1)(d), Idaho Code;
(ii)  Be of good character;
(iii) Have obtained the education and passed the uniform CPA examination with standards no less than those required in Idaho; and
(iv)  Have completed the necessary experience and board approved ethics examination required for issuance of a license in Idaho.
(b)  The requirements of subsection (3)(a) of this section relating to education, Idaho standards relating to passage of the uniform CPA examination, experience and ethics examination shall be waived if the applicant has been licensed for no less than four (4) years as a certified public accountant within the ten (10) years immediately preceding the reciprocity application.
(4)  An applicant for certificate and license to practice as a certified public accountant in Idaho by transfer of examination grades from another licensing jurisdiction must:
(a)  Be eighteen (18) years of age or older;
(b)  Be of good character;
(c)  Have obtained the necessary education and have passed the uniform CPA examination with standards no less than those prescribed by the board’s rules for examination candidates in Idaho; and
(d)  Possess experience qualifications as required under section 54-209, Idaho Code, and complete a board approved ethics examination required for issuance of a license in Idaho.

Terms Used In Idaho Code 54-210

  • 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
  • Board: means the Idaho state board of accountancy. See Idaho Code 54-206
  • Certificate: means that document issued by the board upon original approval of licensure. See Idaho Code 54-206
  • CPA: means any person who holds a valid, unrevoked and unsuspended license under the provisions of chapter 2, title 54, Idaho Code, or an equivalent provision of the laws of another state designating said person as a certified public accountant. See Idaho Code 54-206
  • Financial statements: means a presentation of historical or prospective financial data, which may include accompanying notes, intended to communicate an entity’s economic resources or obligations at a point in time, or the changes therein for a period of time, in accordance with a comprehensive basis of accounting. 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
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • 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
  • Person: means any natural living person. See Idaho Code 54-206
  • Professional services: means services arising out of or related to the specialized knowledge or skills associated with certified public accountants or licensed public accountants. See Idaho Code 54-206
  • State: means any state of the United States, the District of Columbia, Puerto Rico, the U. See Idaho Code 54-206
  • substantially equivalent: means a determination by the board that the education, examination and experience requirements contained in the statutes and administrative rules of another jurisdiction are comparable to or exceed the education, examination and experience requirements for CPAs contained in this chapter or that an individual licensee’s education, examination and experience qualifications are comparable to or exceed the education, examination and experience requirements for CPAs contained in this chapter. See Idaho Code 54-206
  • this state: means the state of Idaho. See Idaho Code 54-206
(5)  The board shall issue a certificate and license to a holder of a substantially equivalent designation issued by a foreign country, provided that:
(a)  The foreign authority which granted the designation makes similar provision to allow a person who holds a valid certificate and license issued by this state to obtain such foreign authority’s comparable designation; and
(b)  The designation:
(i)   Was duly issued by an authority of a foreign country which regulates the practice of public accountancy and has not expired or been revoked or suspended;
(ii)  Entitles the holder to issue reports upon financial statements; and
(iii) Was issued upon the basis of substantially equivalent educational, examination and experience requirements established by the foreign authority or by law; and
(c)  The applicant:
(i)   Received the designation, based on educational and examination standards substantially equivalent to those in effect in this state, at the time the foreign designation was granted;
(ii)  Completed an experience requirement, substantially equivalent to the requirements set out in this chapter, in the jurisdiction which granted the foreign designation or has completed four (4) years of professional experience in this state; or meets equivalent requirements prescribed by the board by rule, within the ten (10) years immediately preceding the application;
(iii) Passed a uniform qualifying examination in national standards acceptable to the board; and
(iv)  Is of good character.