State Codes and Statutes
Statutes > Idaho > Title54 > T54ch2 > T54ch2sect54-203PROFESSIONS, VOCATIONS, AND BUSINESSES
CHAPTER 2
ACCOUNTANTS
54-203. Board created -- Membership -- Appointment -- Vacancies. There is hereby created in the department of self-governing agencies a board of accountancy in and for the state of Idaho, to be known as the Idaho state board of accountancy. The board shall consist of seven (7) members, all of whom shall be residents of this state, appointed by the governor, five (5) of whom shall hold current certified public accountant licenses issued under the laws of this state, one (1) who shall be either a licensed public accountant or certified public accountant and one (1) public member not licensed under this chapter, who has professional or practical experience in the use of accounting services and financial statements. Board members shall be appointed for terms of five (5) years to commence on the first day of September. The existing members of the Idaho state board of accountancy as previously appointed, shall continue in office with their terms expiring on August 31 of each member’s final year. Whenever the term for a member of the board holding one (1) of the seats on the board originally appointed from nominations of the Idaho society of certified public accountants expires or becomes vacant for any cause, the Idaho society of certified public accountants shall nominate two (2) persons with qualifications to become a member of the board as herein specified, for each such vacancy. Whenever the term for a member holding the position on the board originally appointed from nominations of the Idaho association of public accountants expires or becomes vacant for any cause, the Idaho association of public accountants shall nominate two (2) persons with qualifications to become a member of the board as herein specified, for each such vacancy. Nominations shall be forwarded to the governor who shall appoint from such nominees the requisite number of persons to be members of the board to fill such vacancy or vacancies. Whenever the term for the public member on the board expires or becomes vacant for any cause, the governor shall appoint a nonlicensed person to become a member of the board without receiving official nominees from any source. Vacancies occurring during the term shall be filled by appointment by the governor for the unexpired term. Upon expiration of the term of office, a member shall continue to serve until a successor shall have been appointed and shall have qualified.
