Idaho CPA CPE Requirements: How Many Hours, By When
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Verified 2026-11-09
CPE Hour Requirement
80 hours every 2 years
- 30-hour minimum in each 1-year period (you can't front-load the whole requirement into a single year).
- 4 ethics hours, within that same total.
New and reciprocal licensees instead complete a 2-hour Idaho-specific ethics course in their first calendar year, then a 30-hour minimum in year two. Confirm with the Board which applies to you.
Source of record
IDAPA 24.30.01.111 (Idaho Accountancy Rules, CPE Basic Requirements)
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Idaho CPAs must complete 80 CPE hours every rolling two-year period, with at least 30 hours (and no more than 50) recorded in any single calendar year, plus at least 4 ethics hours within that two-year window. New and reciprocal licensees instead complete a 2-hour Idaho-specific ethics course in their first calendar year, then a 30-hour minimum in year two.
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