Section 24.30.01.112 - CPE REPORTING, CONTROLS, AND LATE FEES01.Reporting. No later than January 31 of each year, individuals renewing their licenses are to provide a signed reporting form either: a. Disclosing the information pertaining to the educational programs submitted for qualification as prescribed in the CPE Standards; orb. Applying for exception, extension, or exemption.02.CPE Reciprocity. If an applicant for renewal who is licensed to engage in the practice of public accounting in another state and resides in that state, the applicant must demonstrate compliance with the continuing education requirements of that state by attesting to that effect on an application to the Board for licensure renewal. If the state in which the applicant resides does not have continuing education requirements, the applicant must comply with the requirements set forth in this section.03.CPE Late Fees. A License will not be issued until the licensee files the reporting form with supporting documentation, pays the late filing as prescribed in Rule 400.03, license renewal fee and any other penalty the Board may impose.Idaho Admin. Code r. 24.30.01.112