Please note: The CPE Information provided in this section relates to CPAs only.
[Return to state selection page]
Iowa |
| Renewal Date: |
6/30 |
| Reporting Period: |
1/1 to 12/31 triennially |
| Required Hours: |
120 hours of continuing education in the three-year period ending on December 31st prior to renewal date.
For Initial Licensees, CPE is required on the following phased in basis:
a. No continuing education shall be required on the first annual renewal after initial licensure.
b. 40 hours of continuing education shall be required in the one-year period ending December 1 prior to the second July 1 annual renewal date.
c. 80 hours of continuing education shall be required in the two-year period ending December 1 prior to the third July 1 annual renewal date.
d. 120 hours of continuing education shall be required in the three-year period ending December 1 prior to the fourth and subsequent July 1 annual renewal dates. |
| Ethics Required: |
Yes. a minimum of four hours of ethics and rules of professional conduct CPE must be completed during the two–year period ending December 31, prior to renewal. The first requirement shall be completed by 12/31/07 for CPAs whose renewal is 07/01/08. CPAs renewing 07/01/09 should have 4 hours completed by 12/31/08.
Credit can be claimed for a course covering multiple topics, as long as a minimum of one-half hour is devoted to business or professional ethics; credit shall be claimed as one contact hour, or after the first one hour, one-half hour of credit for each hour or one-half hour of participation devoted to each particular topic. |
| Subject Breakdown: |
If supervising and/or signing compilation reports on financial statements, a minimum of 7 hours of Accounting and Auditing is required to be completed within the two-year period ending on the December 31 preceding the application for biennial or annual certificate or license renewal. |
| Credit Limits: |
The maximum credit for instructors is 60 hours.
The maximum credit for authorship is 30 hours.
The maximum credit for self study is 60 hours.
Half credits are allowed after the first hour. |
| Other State Policies: |
Credit may be allowed for interactive self–study programs on the basis of one hour of credit for each 50 minutes spent on the interactive study program, sponsor must be approved by either the national continuing professional education registry or by the NASBA continuing education registry. |
| Contact Info: |
Iowa Accountancy Examining Board
1920 S.E. Hulsizer Avenue
Ankeny, Iowa 50021-3941
USA
Phone: (515) 281-5910
Fax: 515-281-7411
|
| Web address: |
http://www.state.ia.us/government/com/prof/account/home.html |
|
