Idaho § 54-207 - License - Application

§ 54-207. License - Application

(1) 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. Such application shall be filed and shall be accompanied by such fee as may be required by rules of the board.

(2) 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 one of the following educational pathways:

(a) A postbaccalaureate degree conferred by a college or university acceptable to the board, in an educational program that includes an accounting concentration or equivalent, as specified in subsection (3) of this section;

(b) A baccalaureate degree plus an additional thirty (30) semester credit hours, conferred by a college or university acceptable to the board, in an educational program that includes an accounting concentration or equivalent as specified in subsection (3) of this section; or

(c) A baccalaureate degree conferred by a college or university acceptable to the board, in an education program that includes an accounting concentration or equivalent as specified in subsection (3) of this section.

(3) An applicant’s education shall be deemed to meet the requirements of subsection (2) of this section if it meets one (1) of the following conditions:

(a) The applicant has earned a graduate degree with a concentration in accounting from a program that is accredited in accounting by an accrediting agency approved by the board;

(b) The applicant has earned a graduate degree from a program that is accredited in business by an accrediting agency approved by the board that includes completion of at least twenty-four (24) semester hours in accounting, excluding introductory courses, at the undergraduate level or fifteen (15) semester hours at the graduate level, or an equivalent combination thereof satisfactory to the board, including coverage of, but not necessarily separate courses in, the subjects of data analytics, financial accounting, auditing, taxation, and management accounting; or

(c) The applicant has earned a baccalaureate degree at an institution approved by the board or from a program that is accredited in business by an accrediting agency approved by the board, including completion of at least twenty-four (24) semester hours in business, other than accounting courses, and twenty-four (24) semester hours or an equivalent combination thereof satisfactory to the board in accounting, excluding introductory courses, that included coverage of, but not necessarily separate courses in, the subjects of data analytics, financial accounting, auditing, taxation, and management accounting.

(4) Satisfactory evidence in the form of an official transcript received directly from the school registrar indicating the credits and degree received shall be presented to the board to demonstrate successful completion of one (1) of the educational pathways identified in subsection (2) of this section.

[54-207, added 1974, ch. 263, sec. 2, p. 1686; am. 1994, ch. 49, sec. 3, p. 84; am. 2002, ch. 92, sec. 6, p. 240; am. 2026, ch. 48, sec. 2, p. 230.]