For Candidates in Iowa who have Passed the Uniform CPA Exam
Experience Requirement
Iowa’s CPA license applicants must complete at least one year of work experience under a licensed CPA in any of the following areas:
- Academia
- Governmental accounting
- Private accounting
- Public accounting
Education Requirement
If an applicant does not earn a total of 150 semester hours of college credit before taking the exam, they must do so before they can become a licensed CPA in the state of Iowa. This typically involves 30 semester hours beyond a standard 120-hour bachelor’s program.
Ethics Exam Requirement
Applicants must pass the AICPA ethics exam with a minimum grade of 90.
Additional Requirements
- There is an initial licensure fee of $100
- CPA License renewal must be completed by June 30 every year
- The annual renewal fee is $100
- License renewal is completed online
Continuing Professional Education Requirements
CPA licenses are valid for three calendar years in the state of Iowa. In order to renew a license, the following CPE requirements must be met:
- Completion of at least 120 CPE hours over the three-year cycle ending on December 31
- A minimum of four CPE hours must cover ethics
- A maximum of 60 CPE hours may be in the self-study category
- CPE is reported when applicants complete their online renewal
- If an applicant has been licensed for less than 12 months before the first renewal, no CPE is required
- If an applicant has been licensed for more than 12, but less than 24 months by the first renewal date, 40 CPE hours are required
- If an applicant has been licensed for more than 24, but less than 36 months by the first renewal date, 80 CPE hours are required