Idaho Admin. Code r. 24.30.01.003 - DEFINITIONS
The Idaho State
01.
Administering Organization . An entity that has met, and at all
relevant times continues to meet, the standards specified by the Board for
administering peer reviews. (3-28-23)
02.
Board . The Board or its
designated representative. (3-28-23)
03.
Candidate . Applicants
approved to sit for the CPA Examination . (3-28-23)
04.
CPA Examination . Uniform
Certified Public Accountant Examination. (3-28-23)
05.
CPE . Continuing Professional
Education. (3-28-23)
06.
Ethics CPE . Programs in ethics include topics such as ethical
reasoning, state-specific statutes and rules, and standards of professional
conduct, including those of other applicable regulatory bodies.
(3-28-23)
07.
NASBA .
The National Association of State Boards of Accountancy. (3-28-23)
08.
National Candidate Database.
The National Association of State Boards of Accountancy database of all CPA
Examination candidates. (3-28-23)
09.
State-Specific Ethics for
Idaho. A minimum two-hour (2) CPE course on Idaho Accountancy Act and
Rules. (3-28-23)
10.
Year of
Review. The calendar year during which a peer review is conducted.
(3-28-23)
11.
Year Under
Review. The twelve-month (12) period that is reviewed.
(3-28-23)
Notes
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
No prior version found.