Idaho CPA CPE Requirements: How Many Hours, By When
How much continuing professional education an Idaho CPA actually needs — sourced the same way every fact on this site is: a board page, plus the codified rule itself where we could confirm it against primary law, clearly labelled where we could only confirm it against the board's own page, never a guess.
Verified 2026-09-12
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.
Source of record
IDAPA 24.30.01.111 (Idaho Accountancy Rules, CPE Basic Requirements)
read the rule →
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.
What does it cost to reinstate a lapsed Idaho license? →