Do you want to become a Certified Public Accountant (CPA) in Iowa? The first step is to understand the state-specific CPA Exam and license requirements. This guide will walk you through everything you need to know about the requirements and application process to become a CPA in Iowa.
Understanding Iowa CPA Requirements
The Iowa Accountancy Examining Board has set specific guidelines and prerequisites for CPA candidates. They include completing your education, passing the CPA Exam, obtaining work experience, and passing the ethics exam for CPA licensure. There are also additional requirements, such as providing your social security number, citizenship information, and residency details.
Below, we’ll go over Iowa’s exact set of CPA requirements.
| Social Security Requirements | Yes |
| Age, Citizenship, and Residency Requirements |
|
| Good Moral Character | Yes |
| Education Requirement for Licensure | 150 hours* (including bachelor’s degree) |
| Exam Passing Score | Score 75 in each CPA Exam section |
| Work Experience | 1 year (2,000 hours) of experience |
| Ethics Exam Requirements | American Institute of Certified Public Accountants (AICPA®) Ethics Exam |
| International CPA Examination Program | Participant |
*Legislative Update: HF778 (Effective July 1, 2026)
Starting July 1, 2026, Iowa will offer an alternative pathway to licensure, requiring only a bachelor’s degree and 2 years of experience.
Educational Requirements
To sit for the CPA Exam in Iowa, candidates must meet 1 of the 4 following education requirements:
- Earn a graduate degree with a major in accounting from an accredited institution recognized by the Iowa Accountancy Examining Board.
- Earn a graduate degree in business from an institution recognized by the state board, consisting of at least 24 semester hours in accounting.
- Required accounting courses include financial accounting, auditing, taxation, and management accounting above the elementary level.
- Earn a bachelor’s degree in business or accounting from an institution recognized by the board with at least 24 semester hours in accounting.
- Required accounting courses include financial accounting, auditing, taxation, and management accounting above the elementary level.
- Earn a bachelor's or higher degree from an institution recognized by the board with at least 24 semester hours each in accounting and business-related courses.
- Required accounting courses include financial accounting, auditing, taxation, and management accounting above the elementary level.
- Elementary accounting hours that do not fulfill the accounting requirement may apply to the business-related course requirement.
Candidates must obtain at least 150 semester hours of education with a bachelor's degree or higher for CPA licensure.
Effective July 1, 2026, applicants must complete either 150 or 120 semester hours of college education, including a concentration in accounting.
Work Experience Requirements
Iowa CPA candidates must gain 1 year of experience (2,000 hours), either full-time or part-time, within a period of no more than 3 years. You can gain experience through 1 or more employment opportunities that provide any service or advice using accounting, attest (CPA), management advisory, compilation, tax, financial advisory, or consulting skills. A licensed CPA must verify the experience gained in government, academia, industry, or public practice. Exceptions include:
- If the experience is academic, you must teach at least 24 semester hours of accounting courses in higher education. To qualify, candidates must receive credit on an official transcript.
- To qualify as an attest CPA, you must gain 2 years (4,000 hours) of experience, 2,000 hours of which must provide attest services under a qualified CPA.
Effective July 1, 2026, applicants who have 150 semester hours of college education, including a concentration in accounting, must have at least 1 year of experience. Those who have 120 semester hours of college education, including a concentration in accounting, must have at least 2 years of experience.
Ethical Exam Requirements
CPA licensees must uphold the ethical framework of their profession. Iowa requires its CPA candidates to complete and pass the AICPA Professional Ethics Exam for CPAs. It is an 11-hour self-study ethics exam that must be taken after passing the CPA Exam. You must score at least 90 to pass the exam and print your certificate for your CPA license application.
Iowa CPA Exam & Licensing: Cost and Fees
The education evaluation application fee for the CPA Examination in Iowa is $90, followed by a fee of $354.80 for each section. The application and examination fees are non-refundable.
| Iowa CPA Exam Fees | |
|---|---|
| Education Evaluation Application Fee | $90 |
| Exam Section Fees | $1,419.20 |
| Total: | $1,509.20 |
*Pass the 3 core sections (AUD, FAR, and REG) and 1 discipline section (BAR/ISC/TCP)
After meeting the Iowa CPA requirements for licensure, candidates must complete the online initial licensure application and mail all their paperwork and educational transcripts to the Iowa Accountancy Examining Board with an application fee of $100.
If you're seeking qualification as an attest CPA, you must fill out the Application for Attest Qualification Form and provide the required experience. The board will review your application and provide you with an initial license within 2 to 3 weeks, provided there are no questions or concerns.
License Renewal Requirements
CPA licensees from Iowa must renew their licenses annually by July 1 each year, with licenses expiring June 30 of the following year. You must renew via an electronic online application with a fee of $100 upon meeting the Continuing Professional Education (CPE) requirements for the period. The state board mails a notice to licensees in May to renew their licenses.
Continuing Education Requirements
CPE ensures that CPAs are updated with the latest information and implement best practices. Licensees must obtain 120 CPE hours every 3 years to maintain their CPA license. A licensee may choose June 30 or Dec. 31 to satisfy the CPE requirement for license renewal.
- There is no CPE requirement for the 1st renewal.
- 40 CPE hours are required for renewal in the 2nd year.
- 80 CPE hours are required for renewal in the 3rd year.
- 120 CPE hours are required every 3 years for annual renewal.
Out of the 120 CPE hours, a maximum of 24 may be in non-technical subjects, 4 must be in ethics and rules of professional conduct, and the rest must be in technical accounting subjects.
Iowa CPA Exam: Exam Dates, Score Release, and Scheduling
Iowa CPA candidates can apply for the Uniform CPA Exam after satisfying the state's educational requirements. Before applying, it’s helpful to know your target exam date, score release dates, and application process for the Iowa CPA Exam. Here’s a quick overview of these details.
Exam Dates and Score Release
Candidates must check the CPA Exam and score release dates on the AICPA website before applying for the exam. You can schedule the exam based on your preferred date and location.
Scheduling the CPA Examination
Each state has a slightly different application process. Here's a quick guide to applying for and scheduling the CPA Exam in Iowa.
You can apply for the CPA Exam by creating an Okta Account on the new CPA Portal. Enter all the required information and save the credentials for future use. Remember, the portal serves as a single point of contact to access your CPA application, check your status, and receive your Notice to Schedule (NTS) and scores.
As a participant in the International CPA Examination Program, international candidates or those who’ve completed their education outside the United States can apply for the Iowa CPA Exam.
The National Association of State Boards of Accountancy (NASBA) determines the eligibility of CPA candidates by an education evaluation application with all the candidate’s transcripts and details for a fee of $90; however, if you’ve completed your education outside of the United States, avail of any of the following services for education evaluation:
- NASBA International Evaluation Services (NIES)
- Foreign Academic Credential Service, Inc. (FACS)
- Educational Records Evaluation Service, Inc. (ERES).
Once your exam eligibility is confirmed, an Authorization to Test (ATT) is issued, allowing you to apply for the CPA Exam. The next step is to submit an exam section application for the section you wish to take and pay the fee accordingly. Remember, you can only do 1 section at a time, and a separate NTS is issued for each exam application. Along with the NTS, a Candidate Exam Section ID (CES ID) is assigned to candidates for exam scheduling.
After receiving your NTS, you can schedule your exams through Prometric. Use your NTS number and CES ID to schedule the exam for your preferred date and location. Check online for the nearest testing center. Ensure you carry a physical copy of your NTS to the testing center on the exam day.
You must pass the 4-part CPA Exam with a minimum score of 75. If you fail to pass any of the sections, you must retake that section. Also, all the sections must be passed within 30 months.
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