ID H0563

Establishes three educational pathways for CPA licensure: a postbaccalaureate degree with accounting concentration, a baccalaureate degree plus 30 additional semester hours, or a baccalaureate degree alone—replacing the previous single requirement of 150 semester hours

Requires 1 year of supervised experience for applicants with postbaccalaureate or bachelor's-plus-30-hours education, and 2 years of experience for those with only a baccalaureate degree

Removes the Idaho residency requirement for applicants seeking admission to the CPA examination

Grants practice privileges to out-of-state CPAs with valid licenses to practice in Idaho without obtaining an Idaho license, provided they meet Idaho's minimum education and experience standards and consent to the Idaho board's jurisdiction

Grandfathers CPAs who held practice privileges in Idaho as of December 31, 2024, allowing them to continue practicing without meeting the new education and experience requirements; effective July 1, 2026 as emergency legislation