Iowa CPA Exam Requirements

For Candidates in Iowa that have not Taken the Uniform CPA Exam

The Iowa Board of Accountancy is made up of six licensed accountants and two public members that are appointed by the Governor. All members serve three-year terms. The Board is responsible for the licensing and oversight of all CPAs in the state to maintain the highest standards of quality and ethics in practice.

CPA Exam applicants in Iowa apply directly through the National Association of State Boards of Accountancy (NASBA).

Education Requirements

CPA Exam applicants in Iowa are NOT required to earn 150 semester hours of college credit before taking the exam.

Featured Programs:

Sponsored School(s)

Grand Canyon University

Featured Program: Bachelor's and Master's in Accounting

Request Info

Southern New Hampshire University

Featured Program: A.S. in Accounting, B.S. in Accounting, and M.S. in Accounting

Request Info

Liberty University

Featured Program: Bachelor of Science in Accounting - ACBSP-Accredited

Request Info

There are four ways to fulfill Iowa’s education requirements to sit for the CPA Exam:

• Complete a graduate degree with a concentration in accounting from an accredited college or university

OR

• Complete a graduate degree in business from an accredited college or university
• Must complete a minimum of 24 semester hours of accounting courses, taking at least one course in each of the following subjects:  
• Taxation
• Auditing
• Financial accounting
• Management accounting

OR

• Complete a bachelor’s degree in either accounting or business from an accredited college or university
• Must complete a minimum of 24 semester hours of accounting courses, taking at least one course in each of the following subjects:
• Taxation
• Auditing
• Financial accounting
• Management accounting

OR

• Complete a bachelor’s degree from an accredited college or university
• Must complete a minimum of 24 semester hours of accounting courses, taking at least one course in each of the following subjects:
• Auditing  
• Taxation
• Management accounting
• Financial accounting
• Must complete a minimum of 24 semester hours of business courses such as:
• Finance
• Management
• Marketing
• Economics
• Business law

General Requirements

• Applicants must submit official transcripts from each college or university attended to the NASBA CPA Examination Services (CPAES) (Must be issued by the Registrar and include applicant’s final degree earned)
• There is no residency or citizenship requirement to take the CPA exam in Iowa 
• The minimum passing score for all four sections of the exam is a 75

Fee Requirements

The following fees must be paid when submitting the exam application:

• Application fee – $145
• Registration fees
• All four examination sections – $115
• Three examination sections – $100
• Two examination sections – $85
• One examination section – $70
• Examination fees
• Auditing and Attestation (AUD) – $192.03
• Financial Accounting and Reporting (FAR) – $192.03
• Business Environment and Concepts (BEC) – $172.51
• Regulation (REG) – $172.51

Prometric testing centers in the state of Iowa are located in the following cities:

• West Des Moines
• Coralville
• Bettendorf
• Sioux City

Already passed the CPA Exam and looking for additional licensing requirements in Iowa? – Click Here