5d61f194_aho_State_Board_of_Accountancy__0
[2] The CPE requirement is 80 or more CPE credits of which 4 must be in Ethics in any rolling two year period. EX: Always the past + present year ---- 2010/2011 then 2011/2012 then 2012/2013 – this is not a block of two years, but any rolling two years -- always past year and present year = 80 or more CPE credits of which 4 are in Ethics [0] 
The Ethics requirement is a component of the CPE requirement, not in addition to it.
Idaho State Board of Accountancy
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