Section 24.30.01.003 - DEFINITIONSThe Idaho State Board of Accountancy adopts the definitions set forth in Section 54-206, Idaho Code. In addition, as used in this chapter:
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.02.Board. The Board or its designated representative.03.Candidate. Applicants approved to sit for the CPA Examination.04.CPA Examination. Uniform Certified Public Accountant Examination.05.CPE. Continuing Professional Education.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.07.NASBA. The National Association of State Boards of Accountancy.08.National Candidate Database. The National Association of State Boards of Accountancy database of all CPA Examination candidates.09.State-Specific Ethics for Idaho. A minimum two-hour (2) CPE course on Idaho Accountancy Act and Rules.10.Year of Review. The calendar year during which a peer review is conducted.11.Year Under Review. The twelve-month (12) period that is reviewed.Idaho Admin. Code r. 24.30.01.003