Iowa

Iowa CPE Requirements:

Iowa licenses expire annually on June 30th.

During the three-year look-back period prior to the renewal, the licensee shall have completed 120 hours of acceptable CPE. Licensees can self-define their CPE look-back period as three years ending 6/30 or 12/31. 

Special Requirements/Limitations:

CPAs who are responsible for supervising compilation services or who signs or authorizes someone to sign the accountant's compilation report on the financial statements on behalf of a firm shall complete, as a condition of certificate or license renewal, a minimum of 8 hours of continuing education devoted to financial statement presentation, such as courses covering the statements on standards for accounting and review services (SSARS) and accounting and auditing updates. When required, the financial statement presentation continuing education shall be completed within the three-year period preceding the application for certificate or license renewal.

CPAs must also complete a minimum of 4 hours of continuing education devoted to ethics and rules of professional conduct during the three-year period ending December 31, prior to the July 1 annual renewal date. The four-hour ethics requirement can be met by taking our Iowa Ethics course or by taking any of our hour-appropriate general ethics courses. Follow the ethics link on our homepage to access these courses.

Registrants may claim up to 50% of their required CPE for formal self-study programs.

Do AEG courses qualify for credit in Iowa?

Yes. Iowa does not pre-approve continuing education programs or sponsors and they do not have sponsorship agreements. They will however accept courses from members of the National Association of State Boards of Accountancy (NASBA) Registry and QAS sponsor approval programs. As members of both programs, our courses are accepted for credit in Iowa.

How are our recommended CPE hours determined?

As a member of the NASBA Registry and QAS sponsor approval programs, we are required to conform to the measurement standards contained in the Statement on Standards of Continuing Professional Education (CPE) Programs developed jointly by NASBA and the AICPA. Under these Standards our credits are based upon 1 CPE credit for every 50-minutes of study time, as determined by the average test results of CPAs pre-testing the material prior to publication.

Board contact information:

Iowa Accountancy Examining Board 
200 E Grand, Ste 350
Des Moines, IA 50309
Phone: (515) 725-9022
Fax: (515) 725-9032
Website: https://plb.iowa.gov/board/accountants