Idaho § 54-227 - PRACTICE PRIVILEGEs

§ 54-227. PRACTICE PRIVILEGEs

(1) An individual whose principal place of business is not in the state of Idaho and who holds a valid active license in good standing as a certified public accountant from any other state shall have all the practice privileges of licensees of this state without the need to obtain a license under this chapter, provided that such individual meets the minimum educational and experience requirements set forth in sections 54-207 and 54-209 , Idaho Code.

(2) Notwithstanding any other provision of law, an individual identified in subsection (1) of this section who offers or renders professional services, whether in person, by mail, telephone, or electronic means, or in any other way, by this section is granted practice privileges in this state, and no notice or other submission shall be required of any such individual.

(3) An individual licensed in another state who exercises the practice privilege afforded under this section and the firm that employs that licensee are deemed to simultaneously consent, as a condition of the grant of this privilege:

(a) To the personal and subject matter jurisdiction and disciplinary authority of the board;

(b) To comply with the provisions of this chapter and applicable board rules;

(c) That in the event the license from the state of the individual’s principal place of business is no longer valid, the individual will cease offering or rendering professional services in this state individually and on behalf of a firm; and

(d) To the appointment of the state board that issued the individual’s license as the agent upon whom process may be served in any action or proceeding by the Idaho board against the licensee.

(4) An individual whose principal place of business is not in this state and who, as of December 31, 2024, held and continues to hold a valid active license as a certified public accountant from any state and has practice privileges in this state pursuant to section 54-227 , Idaho Code, as that section existed on December 31, 2024, shall continue to have all the privileges of a licensee in this state without the need to obtain a license under sections 54-207 and 54-209 , Idaho Code.

[54-227, added 2026, ch. 48, sec. 6, p. 232.]