Idaho Code
Chapter 2 - ACCOUNTANTS
Section 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 a minimum of one hundred fifty (150) semester hours, or two hundred twenty-five (225) 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. 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 these education requirements.
(3) The board may adopt rules allowing persons who met the education requirements of section 54-208, Idaho Code, when they first sat for the examination to become licensed even though they do not meet the education requirements of this section.

History:
[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.]

Structure Idaho Code

Idaho Code

Title 54 - PROFESSIONS, VOCATIONS, AND BUSINESSES

Chapter 2 - ACCOUNTANTS

Section 54-201 - SHORT TITLE.

Section 54-202 - LEGISLATIVE INTENT.

Section 54-203 - BOARD CREATED — MEMBERSHIP — APPOINTMENT — VACANCIES.

Section 54-204 - POWERS AND DUTIES.

Section 54-205 - MEETINGS — COMPENSATION.

Section 54-206 - DEFINITIONS.

Section 54-207 - LICENSE — APPLICATION.

Section 54-208 - EXAMINATION — EDUCATION — QUALIFICATIONS.

Section 54-209 - EXPERIENCE.

Section 54-210 - RECIPROCITY — TRANSFER OF EXAMINATION GRADES — FOREIGN RECIPROCITY — QUALIFICATIONS.

Section 54-211 - LICENSES — LICENSING PERIOD — NONRENEWAL — REINSTATEMENT — INACTIVE LICENSES — RETIREMENT — FEES.

Section 54-212 - GENERAL FEES.

Section 54-213 - GRANDFATHER CLAUSE.

Section 54-214 - FIRM REGISTRATION — PEER REVIEW.

Section 54-217 - OCCUPATIONAL LICENSES FUND — RECEIPTS AND DISBURSEMENTS.

Section 54-218 - ACCEPTANCE OF COMMISSIONS AND CONTINGENT FEES.

Section 54-219 - LICENSE — RESTRICTION, REVOCATION, SUSPENSION OR DENIAL — CAUSES — COST RECOVERY — ADMINISTRATIVE PENALTIES.

Section 54-220 - USE OF TITLE — VALID LICENSE TO PRACTICE.

Section 54-221 - ISSUANCE OF A REPORT.

Section 54-222 - VIOLATION OF CHAPTER A MISDEMEANOR.

Section 54-223 - INJUNCTION.

Section 54-224 - JUDICIAL REVIEW.

Section 54-225 - PROSECUTING ATTORNEY — ATTORNEY GENERAL.

Section 54-226 - INAPPLICABILITY OF CHAPTER.

Section 54-227 - SUBSTANTIAL EQUIVALENCY.

Section 54-228 - CONSTRUCTION — SEVERABILITY.