2012 Idaho Statutes
Title 54 - PROFESSIONS, VOCATIONS, AND BUSINESSES
Chapter 2 - ACCOUNTANTS
Section 54-208 - EXAMINATION -- EDUCATION -- QUALIFICATIONS.
(2) The examination required to be passed as a condition to granting a certificate shall test the applicant's knowledge of the subjects of accounting and auditing, and such other related subjects as the board may specify by rule, including, but not limited to, business law and taxation. The time for holding such examination shall be determined by the board and may be changed from time to time. The board shall prescribe by rule the methods of applying for and conducting the examination, including methods for grading and determining a passing grade required of an applicant for a certificate; provided however, that the board shall endeavor to assure that the examination itself, grading of the examination, and the passing grades, are uniform with those of other states. The board may make use of all or any part of the uniform certified public accountant examination and advisory grading service of the AICPA and may contract with third parties to perform such administrative services with respect to the examination as it deems appropriate to assist it in performing its duties hereunder.
(3) The board may charge, or provide for a third party administering the examination to charge, each applicant a fee, in an amount prescribed by the board by rule.
(4) None of the education requirements specified in this section shall apply to an applicant who is a licensed public accountant pursuant to this chapter.
History:
[54-208, added 1974, ch. 263, sec. 2, p. 1686; am. 1976, ch. 267, sec. 7, p. 901; am. 1993, ch. 239, sec. 7, p. 832; am. 2002, ch. 92, sec. 7, p. 241; am. 2008, ch. 128, sec. 3, p. 354.]
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