Iowa: CPE, firm permit and peer review rules for CPAs.

This page lists what the Iowa board of accountancy publishes for a CPA and a CPA firm: CPE hours and the reporting period, the ethics requirement, whether a firm permit or registration is required, whether peer review is required, the licence renewal cycle, and whether an out-of-state CPA may practise under a practice privilege.

It is built for owners of small accounting and bookkeeping firms, especially those licensed in one state and serving clients in another. Every entry is a snapshot of what the cited source published on the verification date; it is a research starting point, not licensing advice.

Iowa, field by field.

Board of accountancy

Iowa Accountancy Examining Board (Iowa Department of Inspections, Appeals, and Licensing)

CPE hours & reporting period

Not verified — source unreachable on 2026-10-14: the Iowa Legislature site (www.legis.iowa.gov), which hosts 481 IAC Chapter 1030 and Iowa Code chapter 542, did not resolve and refused TCP connections throughout this verification, so the 120-hour three-year figure, the self-selected December 31 or June 30 measurement date and the phase-in schedule for new licensees could not be checked. Official pages that did load: the Board's CPE Reporting Form (DIAL, media/5031) refers readers to 'Chapter 1030 of the Administrative Rules IAC481 on reporting CPE' and lists 'Individual self study (50% limit of CPE)', 'Teaching/discussion leader/speaker (2 hours prep/1 hour teaching – 50% limit of CPE)', 'Books and/or articles published (25% limit of CPE or 30 hours maximum)', 'SSARS-8 hrs required every 3 years for compilation services' and 'Ethics – 4 hrs required every 3 years'; it quotes 481 IAC 1030.5(5): 'A licensee is deemed to have completed continuing education under this rule if, for the period that the licensee is a resident of another state or district having a continuing professional education obligation, the licensee met the resident state's mandatory continuing professional education.' The DIAL accountants page states that continuing education is required for active renewal and that the specific requirements are set in board rules; it does not state the hours.

Ethics CPE requirement

4 hours every three years, per the Board's CPE Reporting Form (DIAL, media/5031): 'Ethics – 4 hrs required every 3 years'. The rule text (481 IAC 1030.7) and the related 8-hour financial-statement-presentation rule for licensees who supervise compilation services: Not verified — source unreachable on 2026-10-14 (www.legis.iowa.gov). Whether an Iowa-specific course is required: Not stated on the reachable Board pages.

CPA firm permit / registration

Not verified — source unreachable on 2026-10-14: Iowa Code §542.7 and 481 IAC Chapter 1027, the sources for the permit obligation, the majority-ownership rule and the June 30 annual renewal, are hosted only on www.legis.iowa.gov, which did not respond; the DIAL accountants page does not mention firm permits.

Peer review requirement

Not verified — source unreachable on 2026-10-14: Iowa Code §542.7(8) and 481 IAC Chapter 1031 could not be opened (www.legis.iowa.gov unreachable); the DIAL accountants page does not mention peer review.

Licence renewal cycle

Not verified — source unreachable on 2026-10-14 for the June 30 expiration date (481 IAC 1025.3(1) and Iowa Code §542.6(2) are hosted only on www.legis.iowa.gov). The DIAL accountants page states: 'Approximately 45 days prior to the expiration date, notice may be sent' to the email address on record; a licensee may renew to active status, renew to inactive status or let the licence lapse; 'Licensees who hold inactive licenses are prohibited from practicing in Iowa until the license has been reactivated.'; reactivating a lapsed licence requires an application, continuing education completion certificates and fees. The page does not state the renewal date.

Mobility / practice privilege

Not verified — source unreachable on 2026-10-14: Iowa Code §542.20 (practice privilege) is hosted only on www.legis.iowa.gov, which did not respond, and no reachable Board page states the practice-privilege conditions.