Proof Of “Accountant” Title Use:

Idaho
Note: The Argue Company, LLC contracted a third party provider to research and
analyze the regula:ons in each state behind calling yourself an “Accountant” if you
currently do not hold a "Cer:fied Public Accountant"(abbreviated as CPA) license or a
"Public Accountant" (abbreviated as PA) license. In most cases, if it was not directly
stated within the state’s regula:ons, the third party provider contacted the state board
of accountancy directly and provided the evidence for their responses within this
document. Please understand that US state regula3ons are consistently changing and
therefore this document might not be the most up-to-date conclusions behind using
the word “Accountant”. Therefore, we, The Argue Company, LLC, make no warran:es or
guarantees about the accuracy, completeness, or adequacy of the informa:on contained
on this page, links and website or the informa:on linked to on the state site. If you
would like to reconfirm this informa3on, or check official sources yourself, please
contact your state board of accountancy directly.

Next Level Firms™

2/6/2017 EXCLUSIVE ASSISTANT GROUP Mail ­ CPA Certification

Kassandra Leiva <kassie@askeag.com>

CPA Certification 
Sandy Bly <Sandy.Bly@isba.idaho.gov> Mon, Jan 30, 2017 at 10:23 AM
To: Kassandra Leiva <kassie@askeag.com>

Kassie,

Please review below:

 
TITLE 54

PROFESSIONS, VOCATIONS, AND BUSINESSES

CHAPTER 2

ACCOUNTANTS

54­220.  USE OF TITLE — VALID LICENSE TO PRACTICE. (1) No person shall assume
or  use  the  title  or  designation  "certified  public  accountant"  or  "licensed  public
accountant"  or  any  other  title,  designation,  words,  letters,  abbreviations,  sign,
card  or  device  tending  to  indicate  that  such  person  is  a  certified  public
accountant  or  licensed  public  accountant  unless  such  person  holds  a  license  or  is
granted  privileges  as  a  certified  public  accountant  or  licensed  public  accountant
pursuant to chapter 2, title 54, Idaho Code.

(2)  No person or firm not licensed, granted privileges or registered pursuant
to  this  chapter  shall  assume  or  use  the  title  or  designation  "certified
accountant,"  "chartered  accountant,"  "public  accountant,"  "enrolled  accountant,"
"licensed  accountant,"  "registered  accountant,"  "accredited  accountant,"  or  other
titles  or  designation  likely  to  be  confused  with  the  titles  "certified  public
accountant"  or  "licensed  public  accountant"  or  use  any  of  the  abbreviations  "CA,"
"LA,"  "LPA,"  "CPA,"  "RA,"  "AA,"  or  similar  abbreviation  likely  to  be  confused  with
the  abbreviations  "CPA"  or  "LPA."  The  title  "enrolled  agent"  or  "EA"  may  only  be
used  by  individuals  so  designated  by  the  internal  revenue  service.  Notwithstanding
the  provisions  of  this  section,  the  board  may  adopt  rules  authorizing  and  limiting
the  use  of  specific  titles  and  designations  granted  by  recognized  professional
societies or associations.

(3)    No  person,  proprietorship,  partnership  or  corporation  not  licensed  or

registered  pursuant  to  this  chapter  shall  assume  or  use  any  title  or  designation
that  includes  the  words  "accountant,"  "auditor"  or  "accounting"  in  connection  with
any  other  language,  including  the  language  of  a  report,  that  implies  that  such
person,  proprietorship,  partnership  or  corporation  is  so  licensed  or  registered  or
has  special  competence  as  an  accountant  or  auditor;  provided  however,  that  this
subsection  does  not  prohibit  any  officer,  partner,  member  or  employee  of  any
organization  from  affixing  his  signature  to  any  statement  in  reference  to  the
financial  affairs  of  such  organization  with  any  wording  designating  the  position,
title  or  office  that  he  holds  therein  nor  prohibit  any  act  of  a  public  official  or
employee in the performance of his duties as such.

(4)    No  business  entity  shall  provide  attest  services  or  compilation  reports
or  assume  or  use  the  title  "certified  public  accountants"  or  "licensed  public
accountants"  or  the  abbreviation  "CPAs,"  "LPAs"  or  any  other  title,  designation,
words,  letters,  abbreviations,  sign,  card  or  device  tending  to  indicate  that  such

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