Idaho Admin. Code r. 24.30.01.003 - DEFINITIONS

The Idaho State Board of Accountancy adopts the definitions set forth in Section 54-206, Idaho Code. In addition, as used in this chapter: (3-28-23)

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

Idaho Admin. Code r. 24.30.01.003