To become a CPA in Iowa, you need a bachelor’s degree with 150 total semester hours of college credit, passing scores on all four sections of the Uniform CPA Examination, a passing score on the AICPA Professional Ethics exam, and at least 2,000 hours of supervised accounting work verified by a licensed CPA. Once those pieces are in place, you apply to the Iowa Accountancy Examining Board for your certificate and pay a $100 fee.1Justia. Iowa Code 542.4 – Iowa Accountancy Examining Board Most candidates finish the whole process in five to seven years from the start of college.
Finish the Education Requirement
Iowa will not issue your certificate until you hold a baccalaureate degree or higher from an accredited institution and have accumulated 150 semester hours of college credit.2Iowa Administrative Code. Accountancy 193A – Chapter 3 Certification of CPAs A typical bachelor’s degree produces about 120 hours, so you need to make up the remaining 30. A master’s degree is the common route; extra undergraduate coursework also works. Credits can mix freely across accredited undergraduate and graduate programs.
Inside those 150 hours, Iowa expects a specific concentration:
- At least 24 semester hours of accounting courses above the introductory level, covering financial accounting, auditing, taxation, and management accounting. Principles-of-accounting classes and internships do not count toward this 24-hour threshold, though internship credit can still count toward the overall 150.
- At least 24 semester hours of business-related courses. Finance, economics, marketing, management, and business law all qualify. Introductory accounting hours that didn’t satisfy the upper-level requirement can be applied here. Internship and life-experience credits do not qualify for the business hours.2Iowa Administrative Code. Accountancy 193A – Chapter 3 Certification of CPAs
Iowa also recognizes shortcuts if your degree carries the right accreditation. A graduate degree with an accounting concentration from a program accredited in accounting satisfies the accounting concentration automatically. A bachelor’s in business or accounting from a program accredited in business qualifies as long as you still have the 24 upper-level accounting hours. If neither applies, you fall back on counting individual course hours as described above.2Iowa Administrative Code. Accountancy 193A – Chapter 3 Certification of CPAs
Pass the CPA Exam
You can start the exam before you finish the 150 hours. Iowa lets you sit once you reach 120 semester hours, and the board can admit you up to 120 days before you complete your bachelor’s degree requirements.3Iowa Legislature. Iowa Code Chapter 542 – Accountancy Scores are held until your degree is conferred, and the certificate itself waits until all 150 hours are in. Starting early still helps because it spreads the exam across a longer window.
Sections and Scoring
Under the CPA Evolution model that took effect in January 2024, the exam has three required core sections and one discipline section of your choice. The cores are Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), and Regulation (REG). The discipline options are Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), and Tax Compliance and Planning (TCP). Each section is scored 0 to 99, and you need a 75 to pass.4AICPA & CIMA. Learn More About CPA Exam Scoring and Pass Rates
Applications run through NASBA. You create a candidate account, submit transcripts from every college you’ve attended, and request an education evaluation. Once the board confirms eligibility, NASBA issues a Notice to Schedule and you book an appointment at a Prometric testing center.5NASBA. CPA Exam Candidate Guide
What It Costs
Iowa’s exam-related fees are:
- Education evaluation: $96 (one-time)
- Exam application: $106 per application
- Section fee: $262.64 per section
Passing all four sections on the first attempt runs about $1,570 in exam fees alone.6NASBA. Iowa CPA Exam Information Retakes mean paying the application and section fees again.
The Credit Window
Once you pass your first section, a rolling clock starts for finishing the rest. Iowa’s administrative code historically set that window at 18 months.7Iowa Legislature. ARC 4507C Accountancy Examining Board – CPA Examinations NASBA extended the window to 30 months for most jurisdictions under the 2024 framework. Confirm the current period with the Iowa board before you plan your testing schedule; losing credit on a passed section is costly.
Pass the Ethics Exam
Before Iowa issues your certificate, you need to pass the AICPA Professional Ethics examination. It is a self-study course on the AICPA Code of Professional Conduct, with independence, conflicts of interest, and confidentiality among the central topics. You buy the course through the Iowa Society of CPAs, and your score reports directly to the Iowa Accountancy Examining Board. You get up to four attempts.8Department of Inspections, Appeals, & Licensing. Accountants
Log 2,000 Hours of Qualifying Experience
Iowa requires at least 2,000 hours of qualifying work, completed over no less than one year and no more than three.9Iowa Department of Inspections & Appeals. CPA Verification of Experience Full-time and part-time both count, and you can accumulate hours across multiple employers, including internships.
Qualifying work can come from public accounting firms, private industry, government, or academia. Teaching counts only if you are employed at a college or university and teach a minimum of 24 semester hours of for-credit accounting courses; noncredit continuing education courses don’t count. Whatever the setting, the work must involve applying accounting, attest, or tax consulting skills.9Iowa Department of Inspections & Appeals. CPA Verification of Experience
An active CPA licensee who directly supervised your work has to sign the Experience Verification Form confirming your duties and hours. If your direct supervisor isn’t a licensed CPA, a different active CPA who can attest to the quality of your experience may sign instead.10Legal Information Institute. Iowa Admin Code 193A-3.12 – Experience for Certificate Keep detailed logs as you go. Reconstructing them at the end slows the application.
Submit Your Certificate Application
With education, exam, ethics, and experience complete, you apply through the My Iowa PLB portal. Uploads include your ethics exam completion certificate, the signed Experience Verification Form, and a current transcript showing at least 150 credit hours.11Department of Inspections, Appeals, & Licensing. Accountancy Forms The initial certificate fee is $100.12Iowa Legislature. Iowa Administrative Code 193A – Chapter 12 Fees
The application also asks for detailed background disclosure: felony convictions, any denial or revocation of a CPA license in another state, any disciplinary action against a professional license of any kind, and any other information the board requests to evaluate your fitness.13Legal Information Institute. Iowa Admin Code 193A-9.3 – Background and Character A criminal record doesn’t automatically disqualify you, but a nondisclosure the board later discovers will create problems. Iowa also verifies U.S. citizenship or lawful presence through the federal SAVE system.8Department of Inspections, Appeals, & Licensing. Accountants
Keep the License Active
Iowa CPAs renew every year by June 30 at $100 for active status.14Legal Information Institute. Iowa Code 193A-12.1 – Fees If you miss the deadline, the license lapses on July 31.15Iowa.gov. CPA Renewal FAQs
Continuing education runs on a three-year cycle: 120 hours per period, with at least four hours in ethics and rules of professional conduct. CPAs who supervise or sign compilation reports on financial statements need an additional eight hours on financial statement presentation. At each renewal you self-select December 31 or June 30 as the end date of your three-year window, and you can switch between the two from one cycle to the next. Hours do not carry over to the next period.16Iowa Legislature. Iowa Administrative Code 193A – Chapter 10 Continuing Education
If You Already Hold a CPA License in Another State
You don’t have to repeat the exam. Iowa certifies out-of-state CPAs under “substantial equivalency”: you qualify if your home state’s licensing standards are substantially equivalent to Iowa’s, or if your individual qualifications meet that bar.17Justia. Iowa Code 542.19 – Substantial Equivalency If neither applies, you can still qualify by showing you passed the exam with scores that would have been passing in Iowa at the time, that you have at least four years of qualifying experience within the last ten years, and that you’ve kept up with CPE. Reciprocity applications also carry a $100 fee.12Iowa Legislature. Iowa Administrative Code 193A – Chapter 12 Fees If you plan to make Iowa your principal place of business, request your Iowa certificate before establishing your practice here.