Idaho CPA License Reinstatement: What a Lapsed License Costs
If your Idaho CPA license has already lapsed
What it actually takes to get a lapsed Idaho CPA license back —
the fee, the catch-up CPE, and exactly what triggers "lapsed" in the first place. Sourced the same
way every fact on this site is: a board page plus the codified rule itself, never a guess.
Verified
Reinstatement Fee
$360
IDAPA 24.30.01.400 sets the reinstatement fee as the sum of unpaid license fees for the preceding 3 cycles -- $360 is the representative case (3 x $120 active annual fee), varying with how many cycles were missed. Idaho Code §54-212(6) caps the total at $500.
Catch-Up CPE Required
- 80 CPE hours IDAPA 24.30.01.117: 80 hours of CPE completed within the 12 months immediately before applying for reinstatement -- the same 80-hour total as normal renewal, just compressed from a 2-year cycle into a single 12-month lookback window.
- 4 ethics hours, within that total.
Source of record
IDAPA 24.30.01.117 (Reinstatement and Re-entry); 24.30.01.108 (Annual Renewal and Late Fee); 24.30.01.400 (Fees) -- current post-2023-renumbering
read the rule →
What triggers lapsed status: Licenses expire June 30 each year. Renewing after July 1 but before August 1 only requires a $100 late fee; if still unrenewed by August 1, the license is deemed lapsed and subject to reinstatement, and the holder may not use the CPA title or perform reserved services.
Last verified: 2026-07-25 · checked against the state's codified
statute or administrative rule, not just a board webpage — if we can't verify a date against
primary law, we say so instead of guessing (
see how we verify every
deadline). Always confirm with the
official state board before relying on this date. License
requirements and deadlines can change.
See Idaho's CPA license renewal deadline →
How many CPE hours does Idaho require? →
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