Idaho CPA CPE Requirements 2026: 80 Hours Over Two Years

Idaho CPAs must complete 80 hours of CPE over the two calendar years before the reporting form is due, with at least 30 and no more than 50 hours counted in any one calendar year, and four hours in ethics. The report is due every January 31, and licenses expire on June 30. This guide walks through Board of Accountancy rules 108 and 111 to 117, the late-filing fines and the one point where the Board instructions and the rule seem to differ. For a comparison across states see our CPA CPE requirements guide.

Idaho CPE requirements at a glance

The two-year window

Idaho looks back over a rolling two-calendar-year window rather than a fixed cycle. Rule 111.01 says the 80 hours must fall in the two calendar years immediately before the date the reporting form is due, and the form is due January 31. Each year the oldest year drops off and a new one is added, so you are effectively always working on a live 80-hour total. Licensees who treat CPE as a once-every-two-years chore tend to run into the annual limits described below.

The 30-hour floor and 50-hour ceiling

Rule 111.01 sets a minimum of 30 hours and a maximum of 50 hours in any one calendar year. In practice you cannot cover 80 hours with a single large year, because only 50 hours of that year count. A year in which you report more than 50 hours is credited at 50 only, and the extra hours do not carry forward. The simplest plan is about 40 hours a year, which leaves room above the 30-hour floor and below the 50-hour ceiling.

Ethics

At least four of the 80 hours must be in ethics. DOPL says any certificate whose field of study is listed as ethics counts toward the four hours, so you do not need an Idaho-specific course for the general requirement. Our overview of ethics CPE for CPAs explains how ethics credit works in other states.

New licensees and reinstatement

A new licensee, and anyone re-entering from lapsed or inactive status, takes a two-hour Idaho state-specific ethics course in the calendar year of licensure, and needs at least 30 hours in the second calendar year. DOPL says the eight-hour AICPA ethics course used for licensure does not count. For reinstatement of a lapsed or inactive license, Rule 117 asks for at least 80 hours in the 12 months before applying, including four ethics hours of which at least two are Idaho-specific, and that exempts the licensee from CPE in the year of return. Returning to inactive or retired status needs no CPE.

Sponsors and records

NASBA National Registry courses, AICPA courses and state society courses are deemed to meet Idaho requirements, although you must still document that a course is acceptable. The standards are incorporated into Rule 002.02 as the 2024 Statements on Standards for CPE Programs. Our explainer on what NASBA does covers the registry. DOPL form instructions say to retain CPE documentation for five years, though we found no matching retention period in the rule text.

Deadlines, audits and fines

The CPE report is due January 31, 2027 for the next cycle, and the license expires June 30, 2027. A licensee who files late faces a fine of $100 in February that rises by $50 a month to $300 in June (Rule 400.03), and incomplete CPE puts the license into lapsed status on June 30. If you are selected for audit, the DOPL page gives February 15 for documents. An extension can carry a penalty of up to 50 percent of the hours you are short, due April 30 (Rule 113.01). Renewal after July 1 and before August 1 carries a late fee, and a license not renewed by August 1 is lapsed.

Exemptions

Inactive and retired licensees are exempt under Idaho Code 54-211. The Board can grant an exception or extension for medical reasons or other good cause, and out-of-state residents may attest to compliance with their home state.

Planning your hours

Because there is no carryover and the annual ceiling is 50, the safest approach is to schedule roughly 40 hours each calendar year and finish by the end of November, leaving December for any shortfall. Keep every certificate in one folder from the start, since the audit request can come with a short deadline. For a comparison of requirements across states see our complete guide to CPE for CPAs.

What we could not confirm

Two points need a check with the Board. First, the DOPL instructions describe hours completed in the prior and current year, while Rule 111.01 says the two calendar years before the form is due; for a January 31, 2027 filing these give 2026 and 2027 or 2025 and 2026, so confirm which applies before you plan. Second, we did not read the incorporated 2024 standards, so we cannot say whether they limit self-study, nano-learning or other categories. The DOPL CPE page was updated on September 25, 2026, and we could not tell what changed.

Frequently asked questions

How many CPE hours do Idaho CPAs need?

80 hours over the two calendar years before the report is due, with 30 to 50 hours counted in each year.

How many ethics hours are required?

At least four hours, plus a two-hour Idaho ethics course for new or re-entering licensees.

When is the Idaho CPE report due?

January 31 each year; the next is January 31, 2027.

Can I carry hours over?

No. A year above 50 hours is credited at 50 only.

Finding CPE that counts

Learnsignal publishes accounting, tax, audit, ethics and finance courses in its CPD and CPE library. Before you buy any course for credit, check that the provider is listed as an approved sponsor with your board or on the NASBA registry, and keep the certificate. Our page on NASBA CPE sponsor information explains what we publish about sponsor status. For a wider comparison read our guide to online CPE providers.

Other states: Texas California New York Florida Illinois.

Source: Idaho Board of Accountancy rules (IDAPA 24.30.01) and the DOPL CPE pages (dopl.idaho.gov), checked October 2026.