54-209. EXPERIENCE. An applicant of good character who successfully passes the examination, with standards no less than those prescribed by the board’s rules for examination of candidates in Idaho, and who fulfills the requirements of section 54-207, Idaho Code, shall receive a license as a certified public accountant if the applicant has completed one (1) year of experience. This experience shall include providing any type of service or advice involving the use of accounting, attest, compilation, management advisory, financial advisory, tax or consulting skills, all of which have been verified by an active licensee, meeting requirements prescribed by the board by rule. This experience may be gained through employment in government, industry, academia or public practice.
History:
[54-209, added 1993, ch. 239, sec. 9, p. 833; am. 1994, ch. 49, sec. 4, p. 84; am. 2002, ch. 92, sec. 8, p. 242; am. 2008, ch. 128, sec. 4, p. 355; am. 2022, ch. 246, sec. 4, p. 789.]
Structure Idaho Code
Title 54 - PROFESSIONS, VOCATIONS, AND BUSINESSES
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 54-207 - LICENSE — APPLICATION.
Section 54-208 - EXAMINATION — EDUCATION — QUALIFICATIONS.
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 54-220 - USE OF TITLE — VALID LICENSE TO PRACTICE.
Section 54-221 - ISSUANCE OF A REPORT.
Section 54-222 - VIOLATION OF CHAPTER A MISDEMEANOR.
Section 54-224 - JUDICIAL REVIEW.
Section 54-225 - PROSECUTING ATTORNEY — ATTORNEY GENERAL.
Section 54-226 - INAPPLICABILITY OF CHAPTER.