Iowa CPE Requirements
/The Iowa Accountancy Examining Board CPE requirements are noted below.
What is the Iowa License Renewal Deadline?
Related Courses
Annually, by June 30
What is the Iowa CPE Reporting Period?
From January 1 to December 31 in the three years preceding the renewal date, or from July 1 to June 30 in the three years preceding the renewal date
What are the Iowa CPE Requirements?
120 hours are required every three years.
Eight hours of CPE are required relating to financial statement presentation, if the CPA is responsible for supervising compilation services.
Up to 50% of the CPE requirement can be earned in non-technical subjects.
Up to 50% of the CPE requirement can be earned through self-study courses.
Up to 25% of the CPE requirement can come from the preparation of published articles and books.
The credit for service as a lecturer is limited to 50% of the hours required.
What is the Iowa Ethics Requirement?
Four hours of ethics and rules of professional conduct during the three-year period.
Note: The AccountingTools Ethics for Iowa course fulfills these requirements.
What Areas of Study are Allowed for Iowa CPAs?
The Board states in its rules, “The overriding consideration in determining whether a specific program qualifies as acceptable continuing education is that it be a formal program of learning which contributes directly to the professional competence of an individual certified or licensed in this state. It will be left to each individual certificate holder or license holder to determine the technical or nontechnical professional skills courses of study to be pursued. Thus, the auditor may study accounting and auditing, the tax practitioner may study taxes, and the management advisory services practitioner may study subjects related to such practice.”
Allowable Iowa Course Providers
The Board accepts courses from NASBA sponsors. AccountingTools is a registered sponsor with NASBA.
Go to AccountingTools Courses
Iowa CPE Rule Reference
193A.10
Iowa Board of Accountancy Address
6200 Park Avenue
Des Moines, IA 50321
Phone: 515-725-9022
plb.iowa.gov/board/accountants