Pursuant to Idaho Code § 54-207, any person desiring a certificate and license shall make a written application for such certificate and license to the board, upon forms to be prescribed and furnished by the board. In addition to meeting the qualifications provided elsewhere in this chapter, before a certificate and license may be issued, a person desiring to receive a certificate and license shall have satisfactorily completed a minimum of one hundred fifty semester hours, or two hundred twenty-five quarter hours, of college education, with a concentration in accounting, auditing and business, including a baccalaureate or higher degree at a college or university acceptable to the board, as established by rule.
Idaho Code § 54-211 provides that the board shall issue initial certificates and licenses, and renewal and reinstatement licenses to practice as a certified public accountant, and renewal and reinstatement licenses to practice as a licensed public accountant to persons who have qualified therefor in accordance with the provisions of this chapter and the rules of the board. A certificate and license, once issued, shall continue in effect so long as the holder thereof complies with the provisions of this chapter and the rules and orders of the board.
The board shall collect an initial license fee upon board approval of an initial license to practice as a certified public accountant in the state of Idaho as set forth in section 54-212, Idaho Code, and as prescribed by the rules of the board. Those individuals meeting the requirements for initial licensure in Idaho, pursuant to the provisions of this chapter and the rules of the board, shall be issued a license effective for no more than twelve months. The license shall then be subject to annual renewal.
The board shall collect an annual license fee from all licensees each year as set forth in section 54-212, Idaho Code, and as prescribed by the rules of the board. Any licensee in current compliance with the provisions of this chapter who chooses not to perform or offer to perform for the public one or more kinds of attest or compilation services may apply to place his/her license in inactive status. Licensees with inactive status must place the word “inactive” adjacent to their CPA or LPA title on any business card, letterhead or any other document or device when using the title, with the exception of their certificate on which their title appears. After a person reaches the age of fifty-five years, or in the event of a disability preventing continued practice, the certificate of a certified public accountant or licensed public accountant, upon application to the board by the holder, may be placed by the board in retired status. However, an individual who performs or offers to perform for the public attest or compilation services shall not qualify for retired status.
A licensee may place the license into lapsed status as prescribed by the rules of the board rather than renew the license. Any license not renewed or placed into lapsed status within thirty days after the expiration of the previous license shall be automatically placed into lapsed status. Any certificate and license placed in lapsed status may be reinstated upon completion of an application supplied by the board along with payment of a reinstatement fee as set forth in section 54-212, Idaho Code, and as prescribed by the rules of the board. A license in inactive or retired status may reenter active status upon completion of an application supplied by the board along with payment of a reentry fee as prescribed by the rules of the board. In addition, the board shall require the applicant to meet the qualifications set forth in subsection (1)(b) of this section.
Applicants for initial issuance or reinstatement of licenses under this section shall in their application list all states in which they have applied for or hold a license and list any past disciplinary action against or denial, revocation or suspension of a certificate, license or permit.
Idaho Code § 54-220 provides that no person shall assume or use the title or designation “certified public accountant” or “licensed public accountant” or any other title, designation, words, letters, abbreviations, sign, card or device tending to indicate that such person is a certified public accountant or licensed public accountant unless such person holds a license or is granted privileges as a certified public accountant or licensed public accountant pursuant to chapter 2, title 54, Idaho Code.
Moreover, no person or firm not licensed, granted privileges or registered pursuant to this chapter shall assume or use the title or designation “certified accountant,” “chartered accountant,” “public accountant,” “enrolled accountant,” “licensed accountant,” “registered accountant,” “accredited accountant,” or other titles or designation likely to be confused with the titles “certified public accountant” or “licensed public accountant” or use any of the abbreviations “CA,” “LA,” “LPA,” “CPA,” “RA,” “AA,” or similar abbreviation likely to be confused with the abbreviations “CPA” or “LPA.” The title “enrolled agent” or “EA” may only be used by individuals so designated by the internal revenue service. Notwithstanding the provisions of this section, the board may adopt rules authorizing and limiting the use of specific titles and designations granted by recognized professional societies or associations.
No person, proprietorship, partnership or corporation not licensed or registered pursuant to this chapter shall assume or use any title or designation that includes the words “accountant,” “auditor” or “accounting” in connection with any other language, including the language of a report, that implies that such person, proprietorship, partnership or corporation is so licensed or registered or has special competence as an accountant or auditor; provided however, that this subsection does not prohibit any officer, partner, member or employee of any organization from affixing his signature to any statement in reference to the financial affairs of such organization with any wording designating the position, title or office that he holds therein nor prohibit any act of a public official or employee in the performance of his duties as such.
Pursuant to Idaho Code § 54-222, any violation of any of the provisions of thechapter shall constitute a misdemeanor, and any person, corporation, partnership, proprietorship, member, firm or association of any kind or nature convicted thereof may be punished by a fine not to exceed seven hundred fifty dollars, or six months imprisonment, or both.
Idaho Code § 54-223 provides that whenever any person, corporation, partnership, proprietorship, firm or association of any kind or nature violates any of the provisions of this chapter, the board, without regard to criminal prosecution, may maintain an action in the name of the state of Idaho to enjoin said person, corporation, partnership, proprietorship, firm or association from any further violations, such action to be brought either in the county in which said acts are claimed to have been or are being committed, in the county where the defendant resides, or in Ada County. Upon the filing of a verified complaint in the district court, the court, if satisfied that the acts complained of have been or probably are being or may be committed, may issue an injunction pendente lite without bond, on request of the board, enjoining the defendant from the commission of any such act or acts constituting said violations. In case of violation of any injunction issued under the provisions of this section, the court, or the judge thereof at chambers, may summarily try and punish the offender for his/her contempt of court.