2005 Idaho Code - 54-227 — SUBSTANTIAL EQUIVALENCY

                                  TITLE  54
                    PROFESSIONS, VOCATIONS, AND BUSINESSES
                                  CHAPTER 2
                                 ACCOUNTANTS
    54-227.  SUBSTANTIAL EQUIVALENCY. (1) A person whose principal place of
business is not in this state and who has an active certificate and license as
a certified public accountant from any state which the board has determined to
be substantially equivalent to this chapter shall be presumed to have
qualifications substantially equivalent to this state's requirements and shall
have all the privileges of licensees of this state without the need to obtain
a license. However, such persons shall notify the board of their intent to
enter the state under this provision. The board may charge a fee for such
notification as set forth in section 54-212, Idaho Code, and as prescribed by
rules of the board.
    (2)  A person whose principal place of business is not in this state and
who has an active certificate and license as a certified public accountant
from any state which the board has not determined to be substantially
equivalent to this chapter shall be presumed to have qualifications
substantially equivalent to this state's requirements and shall have all the
privileges of licensees of this state without the need to obtain a license
only if such person demonstrates that his or her qualifications are
substantially equivalent to the licensure requirements of this chapter. The
requirement to demonstrate substantially equivalent qualifications 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 practice privilege application.
Such persons shall notify the board of their intent to enter the state under
this provision in the manner provided by rules of the board. The board may
charge a fee for such notification as set forth in section 54-212, Idaho Code,
and as prescribed by rules of the board.
    (3)  Licensees of other states exercising the privilege afforded under
this section hereby consent, as a condition of the grant of this privilege:
    (a)  To the personal and subject matter jurisdiction and disciplinary
    authority of the board;
    (b)  To comply with this chapter and the board's rules; and
    (c)  To the appointment of the state boards which issued their licenses as
    their agents upon whom process may be served in any action or proceeding
    by this state's board against such licensees.
    (4)  A licensee of this state offering or rendering services or using the
CPA title in another state shall be subject to disciplinary action in this
state for an act committed in another state for which the licensee would be
subject to discipline for an act committed in another state. Notwithstanding
the board's enforcement authority granted by this chapter, the board shall
investigate any complaint made by the board of accountancy of another state.

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