2005 Idaho Code - 54-210 — RECIPROCITY -- TRANSFER OF EXAMINATION GRADES -- FOREIGN RECIPROCITY -- QUALIFICATIONS

                                  TITLE  54
                    PROFESSIONS, VOCATIONS, AND BUSINESSES
                                  CHAPTER 2
                                 ACCOUNTANTS
    54-210.  RECIPROCITY -- TRANSFER OF EXAMINATION GRADES -- FOREIGN
RECIPROCITY -- QUALIFICATIONS. (1) A person whose certificate and license have
been granted by another state, whose principal place of business is located in
this state, shall obtain a license by reciprocity from the board before
providing professional services in this state.
    (2)  (a) An applicant for certificate and license by reciprocity to
    practice as a certified public accountant in Idaho must:
         (i)   Be eighteen (18) years of age or older;
         (ii)  Be of good moral character;
         (iii) Have obtained the education and passed the uniform CPA
         examination with standards no less than those required in Idaho; and
         (iv)  Have completed the necessary experience, continuing
         professional education, and board approved ethics examination
         required for issuance of a license in Idaho and hold a current
         license in good standing in another licensing jurisdiction.
    (b)  The requirements of subsection (2)(a) of this section relating to
    education, Idaho standards relating to passage of the uniform CPA
    examination, experience, continuing professional education and ethics
    examination shall be waived if the applicant has no less than four (4)
    years' experience as determined by the board, provided that the experience
    or its equivalent was obtained after original licensure as a certified
    public accountant and within the ten (10) years immediately preceding the
    reciprocity application.
    (3)  (a) A person holding an inactive or retired certificate and license
    granted by another state, whose principal place of business is located in
    this state, may apply for an equivalent license by reciprocity from the
    board, provided the applicant must:
         (i)   Meet the requirements for an inactive license as set forth in
         section 54-211(1)(c), Idaho Code, or the requirements for a retired
         license as set forth in section 54-211(1)(d), Idaho Code;
         (ii)  Be of good moral character;
         (iii) Have obtained the education and passed the uniform CPA
         examination with standards no less than those required in Idaho; and
         (iv)  Have completed the necessary experience and board approved
         ethics examination required for issuance of a license in Idaho.
    (b)  The requirements of subsection (3)(a) of this section relating to
    education, Idaho standards relating to passage of the uniform CPA
    examination, experience and ethics examination shall be waived if the
    applicant has no less than four (4) years' experience as determined by the
    board, provided that the experience or its equivalent was obtained after
    original licensure as a certified public accountant and within the ten
    (10) years immediately preceding the reciprocity application.
    (4)  An applicant for certificate and license to practice as a certified
public accountant in Idaho by transfer of examination grades from another
licensing jurisdiction must:
    (a)  Be eighteen (18) years of age or older;
    (b)  Be of good moral character;
    (c)  Have obtained the necessary education and have passed the uniform CPA
    examination with standards no less than those prescribed by the board's
    rules for examination candidates in Idaho; and
    (d)  Possess experience qualifications as required under section 54-209,
    Idaho Code, and complete a board approved ethics examination required for
    issuance of a license in Idaho.
    (5)  The board shall issue a certificate and license to a holder of a
substantially equivalent designation issued by a foreign country, provided
that:
    (a)  The foreign authority which granted the designation makes similar
    provision to allow a person who holds a valid certificate and license
    issued by this state to obtain such foreign authority's comparable
    designation; and
    (b)  The designation:
         (i)   Was duly issued by an authority of a foreign country which
         regulates the practice of public accountancy and has not expired or
         been revoked or suspended;
         (ii)  Entitles the holder to issue reports upon financial statements;
         and
         (iii) Was issued upon the basis of substantially equivalent
         educational, examination and experience requirements established by
         the foreign authority or by law; and
    (c)  The applicant:
         (i)   Received the designation, based on educational and examination
         standards substantially equivalent to those in effect in this state,
         at the time the foreign designation was granted;
         (ii)  Completed an experience requirement, substantially equivalent
         to the requirements set out in this chapter, in the jurisdiction
         which granted the foreign designation or has completed four (4) years
         of professional experience in this state; or meets equivalent
         requirements prescribed by the board by rule, within the ten (10)
         years immediately preceding the application;
         (iii) Passed a uniform qualifying examination in national standards
         acceptable to the board; and
         (iv)  Is of good moral character.