Iowa CPA Requirements

Credit Requirements: Iowa CPA Exam applicants must meet one of the following criteria:

1. Earn a Business Baccalaureate degree with at least 24 credit hours in accounting covering financial accounting, auditing, management accounting, and taxation subjects. 
2. Earn a Baccalaureate degree with a concentration in Accounting (no specific credit hour requirement). 
3. Obtain 150 credit hours at a four-year educational intuition, including 24 hours in accounting courses above the elementary level and 24 hours in business-related courses. 

Minimum degree: Baccalaureate in Accounting or Business. 

Additional Requirements: None.

Minimum Age: 18 years.

Citizenship: One does not have to be an Iowa permanent resident or U.S. citizen to obtain the CPA license. 

More Requirements: None.

Iowa Board of Accountancy

200 East Grand Avenue, Suite 350

Des Moines, Iowa 50309

(515) 725-9022 x.2

[email protected]

Initial application fee: $170

Registration fee: $90

Re-examination fees: an application, registration, and Board fee for any retaken exam sections are required from all re-examination applicants. 

AUD: $238.15

FAR: $238.15

REG: $238.15

BEC: $238.15

Total: $1,212.60

All fees are non-refundable unless the refund is requested due to special circumstances.

Iowa CPA licensees must renew their permit to practice every three years on June 30.

To renew their license, Iowa CPAs must complete 120 CPE hours in three years, including four hours of accounting ethics study.

To learn more about Iowa’s CPA policy, visit the Iowa Society of Certified Public Accountants or the Iowa Board of Accountancy page. 

A comprehensive guide on Iowa’s CPA examination and licensing requirements can be found in IACPA’s brochure. 

Note: Read Chapter 542, Public Accountants of Iowa Statutes for a better understanding of the state’s CPA licensing policies.