(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.
(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 been licensed for no less than four (4) years as a certified public accountant within the previous ten (10) years.
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Terms Used In Idaho Code 54-227

  • Applicant: means any person having the requisite qualifications who makes application to the board for examination, or for initial issuance or renewal or reinstatement of a license under the provisions of this chapter. See Idaho Code 54-206
  • Board: means the Idaho state board of accountancy. See Idaho Code 54-206
  • Certificate: means that document issued by the board upon original approval of licensure. See Idaho Code 54-206
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • CPA: means any person who holds a valid, unrevoked and unsuspended license under the provisions of chapter 2, title 54, Idaho Code, or an equivalent provision of the laws of another state designating said person as a certified public accountant. See Idaho Code 54-206
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • License: means that authorization issued by the board upon original approval and on an annual basis permitting a qualified person to practice as a certified public accountant or licensed public accountant in the state of Idaho. See Idaho Code 54-206
  • Licensee: means the holder of a current valid license. See Idaho Code 54-206
  • Person: means any natural living person. See Idaho Code 54-206
  • State: means any state of the United States, the District of Columbia, Puerto Rico, the U. See Idaho Code 54-206
  • substantially equivalent: means a determination by the board that the education, examination and experience requirements contained in the statutes and administrative rules of another jurisdiction are comparable to or exceed the education, examination and experience requirements for CPAs contained in this chapter or that an individual licensee’s education, examination and experience qualifications are comparable to or exceed the education, examination and experience requirements for CPAs contained in this chapter. See Idaho Code 54-206
  • this state: means the state of Idaho. See Idaho Code 54-206
(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.