Idaho CPA CPE Requirements (2026)

Last reviewed 2026-07-16. Plain-language summary, not legal advice — always confirm the current rules with the Idaho Board of Accountancy.

How much CPE does a Idaho CPA need?

80/2yr rolling. Here is what Idaho CPAs should know for renewal:

  • Total hours: 80/2yr rolling
  • Reporting cycle: 2 years (rolling)
  • Annual minimum: 30 (max 50/yr counted)
  • Ethics: 4 hrs/2yr + 2-hr Idaho state-specific ethics in first licensure year
  • Renewal timing: Renews annually; CPE by Dec 31, attest by Jan 31
  • Other key rules: No carryover; may use resident-state rules.

Heads up: Idaho requires a state-specific or board-approved ethics course. Make sure your ethics CPE meets Idaho’s exact rule — general ethics may not count.

Who this applies to

Licensed CPAs renewing in Idaho. Newly licensed CPAs often have a prorated or waived first cycle — check your renewal notice.

How CPE Options helps

CPE Options is mobile-first self-study built for busy accountants: take courses on any device, pass the exam, and download your certificate the same day. Our free Compliance Manager maps every credit you earn to Idaho’s requirement — total hours, ethics, and your deadline — and flags what’s still missing.

Browse CPE courses →

Source: https://dopl.idaho.gov/boa/boa-cpe/