Iowa CPA requirements
If you’re ready to move forward in your career to earn your CPA license, we’re sharing the steps you need to take to meet the Iowa CPA requirements. While this page provides an overview of what you need, you should also check with the State Board of Accountancy for any updates or additional information.
The most significant step to earning your license is passing the CPA Exam. This is a four-section exam consisting of three Core sections and choosing one of three Discipline sections. To sit for the CPA Exam in Iowa, you must hold a bachelor’s degree or above from an accredited college or university with a concentration in accounting. You may also hold a bachelor’s degree or above in business, but you must have completed 24 semester hours (36 quarter hours) in accounting courses with one course in the following:
- Financial accounting
- Auditing
- Taxation
Management accounting
If you are enrolled in college at the time you apply to sit for the CPA Exam in Iowa, you must submit an official transcript from each school you attend and a completed Certificate of Enrollment form to show that you are currently enrolled and will complete graduation requirements within 120 days of taking your first section of the CPA Exam. These documents must be submitted directly from your school to the State Board of Accountancy.
The most significant step to earning your license is passing the CPA Exam. This is a four-section exam consisting of three Core sections and choosing one of three Discipline sections. To sit for the CPA Exam in Iowa, you must hold a bachelor’s degree or above from an accredited college or university with a concentration in accounting. You may also hold a bachelor’s degree or above in business, but you must have completed 24 semester hours (36 quarter hours) in accounting courses with one course in the following:
- Financial accounting
- Auditing
- Taxation
Management accounting
If you are enrolled in college at the time you apply to sit for the CPA Exam in Iowa, you must submit an official transcript from each school you attend and a completed Certificate of Enrollment form to show that you are currently enrolled and will complete graduation requirements within 120 days of taking your first section of the CPA Exam. These documents must be submitted directly from your school to the State Board of Accountancy.
The most significant step to earning your license is passing the CPA Exam. This is a four-section exam consisting of three Core sections and choosing one of three Discipline sections. To sit for the CPA Exam in Iowa, you must hold a bachelor’s degree or above from an accredited college or university with a concentration in accounting. You may also hold a bachelor’s degree or above in business, but you must have completed 24 semester hours (36 quarter hours) in accounting courses with one course in the following:
- Financial accounting
- Auditing
- Taxation
Management accounting
If you are enrolled in college at the time you apply to sit for the CPA Exam in Iowa, you must submit an official transcript from each school you attend and a completed Certificate of Enrollment form to show that you are currently enrolled and will complete graduation requirements within 120 days of taking your first section of the CPA Exam. These documents must be submitted directly from your school to the State Board of Accountancy.
Iowa CPA license requirements
In addition to passing the CPA Exam, to meet the Iowa CPA requirements, you must also fulfill additional stipulations.
Education requirements
While you only need 120 semester hours (180 quarter hours) to sit for the CPA Exam, you must complete 150 semester hours (225 quarter hours) to apply for your license.
Experience requirements
You will need to practice accounting, either public, private, government, or in academia, under the direct supervision of a licensed CPA for at least 12 months and 2,000 hours. The months do not need to be consecutive and they may be in part-time or full-time work.
Your work experience must also demonstrate the use of accounting, attestation, management, advisory, financial, tax, or consulting skills, but if you are working in academia, you must teach at least 24 semester hours (36 quarter hours) of accounting courses in higher education.
Ethics requirements
All CPA candidates must score a 90 or above on the AICPA Professional Conduct and Ethics Course.
Residency requirements
Iowa CPA requirements do not include residency. You are not required to be a United States citizen or have a Green Card, nor do you need to be a resident or employee in the state.
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Iowa CPA license renewals
CPAs may choose either December 31 or June 30 as the due date for their continuing professional education (CPE) and renewal date for their license. CPAs must declare whether their CPE was satisfied within the three-year period preceding December31 or the period preceding June 30.
When declaring a June 30 date, CPAs must ensure their CPE is fully completed on or prior to the day they submit their renewal application. Licensees who renew with penalty during the 30-day grace period following June 30 must declare either December 31 or June 30 and may not extend the deadline after June 30.
All CPAs must maintain their license by earning CPE, and to meet the Iowa CPA CPE requirements, you must complete at least 120 hours of credit during the three-year licensing period. This includes:
- Four hours of ethics CPE within the period
- A maximum of 60 hours can be earned in professional development courses like communication, marketing, inter personal management, and similar topics.
The rest of your CPE hours must be in technical accounting topics, such as accounting, auditing, assurance, taxation, and specialized knowledge
For new CPAs, no CPE is required during your first year. However,in your second year, you must report 40 hours of CPE before December 31, and anadditional 40 hours the third year. After the third year, you are required toearn 120 CPE hours during each three-year period.
All CPAs must maintain their license by earning CPE, and to meet the Iowa CPA CPE requirements, you must complete at least 120 hours of credit during the three-year licensing period. This includes:
- Four hours of ethics CPE within the period
- A maximum of 60 hours can be earned in professional development courses like communication, marketing, inter personal management, and similar topics.
The rest of your CPE hours must be in technical accounting topics, such as accounting, auditing, assurance, taxation, and specialized knowledge
For new CPAs, no CPE is required during your first year. However,in your second year, you must report 40 hours of CPE before December 31, and anadditional 40 hours the third year. After the third year, you are required toearn 120 CPE hours during each three-year period.
All CPAs must maintain their license by earning CPE, and to meet the Iowa CPA CPE requirements, you must complete at least 120 hours of credit during the three-year licensing period. This includes:
- Four hours of ethics CPE within the period
- A maximum of 60 hours can be earned in professional development courses like communication, marketing, inter personal management, and similar topics.
The rest of your CPE hours must be in technical accounting topics, such as accounting, auditing, assurance, taxation, and specialized knowledge
For new CPAs, no CPE is required during your first year. However,in your second year, you must report 40 hours of CPE before December 31, and anadditional 40 hours the third year. After the third year, you are required toearn 120 CPE hours during each three-year period.