Iowa CPA CPE Requirements

How many CPE hours do Iowa CPAs need?

Iowa CPAs must complete 120 hours over a rolling three-year period.

Reporting period: 1/1 to 12/31 in the three years preceding the renewal date OR 7/1 to 6/30 in the three years preceding the renewal date (new for 2013 renewals and forward) • Licensees must declare which CPE date they are using when they renew • Licensees may choose a different deadline (12/31 or 6/30) for each renewal cycle.

NASBA Registry wording: 120 hours.

What is the Iowa ethics CPE requirement?

Iowa requires 4 hours of ethics every three years. A general ethics course qualifies.

NASBA Registry wording: Four (4) hours of ethics and rules of professional conduct CPE.

Does Iowa limit self-study CPE?

Iowa caps self-study at 60 of the 120 hours.

When is Iowa CPE due?

The reporting period ends on December 31 or June 30 - licensee elects, every 3 years.

License renewal: June 30 annually.

Grace period: Licensee picks the window at each renewal.

Can Iowa CPAs carry over extra CPE hours?

Excess hours do not carry over to the next reporting period.

Does Iowa require hours in particular subjects?

Subject-area requirements: 8 hours accounting and auditing if signing/supervising compilations.

NASBA Registry wording: Eight (8) hours in Accounting and Auditing if supervising and/or signing compilation reports on financial statements.

Are there other Iowa CPE limits?

• Certification Exams: Credit for successful completion of Certified Management Accountant/CMA, Certified Information Systems Auditor/CISA, Certified Financial Planner/CFP, Enrolled Agent/EA, as well as other similar examinations approved by the board can be claimed in the calendar year of the examination and is limited to 50% of the total renewal requirement.
• Dinner/Luncheon/Breakfast Meetings: Credit is limited to 25% of the total hours required and to 2 credits per instance.
• Firm Meetings: This type of CPE is not accepted.
• Instruction: Credit is limited to 50% of the hours required.
• Published Materials: Credit for authorship is limited to 25% of the hours required.
• Self Study: Credit is limited to 50% of the hours required.
• Subject areas: Non-technical subject areas are limited to 50% of the hours required.

What other Iowa CPE policies apply?

• Iowa accepts CPE credits for programs offered by National Registry sponsors.
• A CPA holding a currently valid license from their state of residency may choose to meet the Iowa CPE requirement by meeting the mandatory CPE requirement of the resident state.