CPA Licensing Requirements in Iowa

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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