There is a newer version of the Idaho Code and Statutes
2005 Idaho Code - 30-1305 — RENDITION OF PROFESSIONAL SERVICES
TITLE 30 CORPORATIONS CHAPTER 13 PROFESSIONAL SERVICE CORPORATIONS 30-1305. RENDITION OF PROFESSIONAL SERVICES. No corporation organized and incorporated under this act may render professional services except through its officers, employees and agents who are duly licensed or otherwise legally authorized to render such professional services within this state. The term "employee" as used in this act does not include clerks, secretaries, bookkeepers, technicians and other assistants who are not usually and ordinarily considered by custom and practice to be rendering professional services to the public for which a license or other legal authorization is required.
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