Idaho Code § 54-203

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 and shall serve at the pleasure of the governor. Board members 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 expires or becomes vacant for any cause, the governor may consider recommendations for appointment to the board from the Idaho society of certified public accountants, the Idaho association of public accountants and from any individual residing in this state. 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.