Idaho CPA License Reinstatement: What a Lapsed License Costs
If your Idaho CPA license has already lapsed
See how we verify every figure on this site.
Verified 2026-11-11
Reinstatement Fee
$360
IDAPA 24.30.01.400 sets the reinstatement fee as the sum of unpaid license fees for the preceding 3 cycles -- $360 is the representative case (3 x $120 active annual fee), varying with how many cycles were missed. Idaho Code §54-212(6) caps the total at $500.
Catch-Up CPE Required
- 80 CPE hours IDAPA 24.30.01.117: 80 hours of CPE completed within the 12 months immediately before applying for reinstatement -- the same 80-hour total as normal renewal, just compressed from a 2-year cycle into a single 12-month lookback window.
- 4 ethics hours, within that total.
Source of record
IDAPA 24.30.01.117 (Reinstatement and Re-entry); 24.30.01.108 (Annual Renewal and Late Fee); 24.30.01.400 (Fees) -- current post-2023-renumbering
read the rule →
What triggers lapsed status: Licenses expire June 30 each year. Renewing after July 1 but before August 1 only requires a $100 late fee; if still unrenewed by August 1, the license is deemed lapsed and subject to reinstatement, and the holder may not use the CPA title or perform reserved services.
Last verified: November 11, 2026 · checked against the state's codified statute or administrative rule, not just a board webpage — if we can't verify a date against primary law, we say so instead of guessing (see how we verify every deadline). Always confirm with the
official state board before relying on this date. License
requirements and deadlines can change.
See Idaho's CPA license renewal deadline →