HB 138 Summary

• Amends Section 54-206, Idaho Code to revise definitions in accountancy practice law, including clarifications to "Attest," "Permit," "Person," "Professional services," "Report," and "State."

• Adds "Attest" definition to include engagements performed in accordance with Public Company Accounting Oversight Board (PCAOB) standards and examination, review or agreed-upon procedures engagements under attestation standards.

• Amends Section 54-219, Idaho Code to clarify enforcement authority by explicitly stating the board may take disciplinary action for dishonesty or fraud by licensees, with language clarifying jurisdiction "notwithstanding the form of the judgment or withheld judgment."

• Changes references from "subsection" to "paragraph" in Section 54-219(1)(i) regarding false or assumed names used in accounting practice.

• Maintains administrative penalties not exceeding $2,500 per violation and allows the board to recover expenses including attorney's fees for disciplinary proceedings.