CERTIFIED PUBLIC ACCOUNTANTS – Amends, repeals, and adds to existing law to revise provisions regarding the licensure of certified public accountants.

This bill revises Idaho's licensing requirements for certified public accountants (CPAs). It increases the minimum education requirement from prior standards to 150 semester hours (or 225 quarter hours) in accounting, auditing, and business, including a bachelor's degree. It also establishes new practice privileges for out-of-state CPAs licensed in other states, replacing the repealed "substantial equivalency" rule with a new reciprocity provision. The changes directly affect current and prospective CPAs seeking Idaho licensure and the Idaho State Board of Accountancy managing these requirements.