Idaho Code
Chapter 2 - ACCOUNTANTS
Section 54-213 - GRANDFATHER CLAUSE.

54-213. GRANDFATHER CLAUSE. Individuals who, on July 1, 2008, hold certified public accountant and licensed public accountant licenses heretofore issued under the laws of this state, shall, for all purposes, be considered licensees under this chapter and subject to the provisions thereof.

History:
[(54-213) 54-212, as added by 1974, ch. 263, sec. 2, p. 1686; am. and redesig. 1993, ch. 239, sec. 16, p. 836; am. 2002, ch. 92, sec. 12, p. 246; am. 2008, ch. 128, sec. 8, p. 359.]

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.