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Practice Unit Registration forms were sent to each Idaho licensee in July. Please take note of the following:

1.

Who must file:

If you are currently licensed, you must fill out and

return the form even if you are not practicing public accounting. If you are firm, the firm must file one registration list all licensees employed by that firm location.

currently part of a form and by office

2. The

Filing deadline: filing deadline date

Reminder notices so don’t be late!

will

not

is be

August 31, 2000. sent after that date,

3. Consequences of late filing or noncompliance with Quality (Peer) Review requirements:

a. Late filing fee: Licensees will be charged a $100 late fee for filing after August 31, 2000. When licensees are employed by an accounting firm, if the firm is late in filing, each licensee will be charged a separate late fee.

b. Noncompliance penalties: Failure to timely enroll with an approved administering organization and/or to timely complete a quality (peer) review are examples of noncompliance. A $100 penalty per practice unit is imposed for each act of noncompliance. Additionally, the CPA license of principle(s) of the firm will not be issued unless the firm complies.

ISBA July 2000 Page 4

Remember to have your registration form postmarked timely! No later than August 31, 2000

A firm offering attest services must enroll with an Administering Organization (AO) for a quality review. The AO assigns the firm a review date. The firm must notify the Idaho Board of the assigned review date. Approved AO’s are:

AICPA-SECPS

201-938-3031

Florida Institute of CPAs

850-224-2727

Idaho Society of CPAs

208-344-6261

Illinois CPA Society

312-993-0407

Kansas Society of CPAs

913-267-6460

Maryland Assoc of CPAs

410-296-6250

Montana Society of CPAs

406-442-7301

Nevada Society of CPAs

702-826-6800

National Society of Accountants

800-966-6679

x-1320

Oregon Society of CPAs

503-641-7200

Texas Society of CPAs

972-687-8565

Washington Society of CPAs

206-644-4800

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