To become a CPA in Iowa, you’ll need to meet the following requirements:
- Education: A bachelor’s degree with 24 accounting hours and 24 business hours to sit for the exam; Iowa introduced three licensure pathways effective 1 July 2026, with options at 120, 150, and graduate-level education
- Exam: Pass all four sections of the Uniform CPA Exam through NASBA’s CPA Examination Services, within a 30-month rolling credit window
- Experience: 1 year and 2,000 hours for standard CPA certification (or 2 years and 4,000 hours, including 2,000 hours of attest services, for attest CPA qualification)
- Ethics: Pass the AICPA Professional Ethics exam with a 90% minimum score
- International candidates: No residency or SSN required for the exam; US citizenship or lawful presence required for the licence; foreign credentials evaluated by NIES or FACS only
- Licensure and CPE: Apply through the Iowa Accountancy Examining Board; renew annually by 1 July with 120 CPE hours per rolling 3-year period
Iowa introduced three CPA licensure pathways effective 1 July 2026.
Signed into law by Governor Reynolds on 1 May 2025 and backed by a unanimous vote in both legislative chambers, the legislation adds a bachelor’s degree pathway (120 hours) alongside the existing two routes – the traditional 150-hour pathway and the bachelor’s plus master’s pathway.
Under the new 120-hour route, candidates need two years of experience rather than one. The legislation also modernised Iowa’s practice mobility rules, allowing licensed CPAs in good standing from other jurisdictions to practise in Iowa without obtaining a separate Iowa certificate.
The sections below cover education, the exam itself, experience, ethics, international candidates, ongoing CPE, and answers to frequently asked questions in detail.
Iowa CPA requirements: quick summary
| CPA requirement | Iowa |
|---|---|
| Education to sit | Bachelor’s degree + 24 accounting hours + 24 business hours |
| Education to license (from 1 Jul 2026) | Pathway 1: 120 hours; Pathway 2: 150 hours; Pathway 3: bachelor’s + master’s |
| CPA exam | Pass all 4 sections (AUD, FAR, REG + 1 discipline) |
| Work experience | 1 year / 2,000 hours (standard); 2 years / 4,000 hours (attest qualification) |
| Ethics requirement | AICPA Professional Ethics exam, 90% score |
| Credit window | 30 months, rolling from score release date |
| CPE | 120 hours per rolling 3-year period, 4 hours ethics |
| Tier system | One-tier (with separate attest qualification) |
| Minimum age | None |
| Residency/SSN | Not required for exam; lawful US presence required for licence |
Iowa distinguishes between standard CPA certification and attest CPA qualification.
All candidates must meet the standard 1-year experience requirement to receive a CPA certificate. CPAs who intend to perform attest services – audits, reviews, and agreed-upon procedures – must separately qualify for attest status by completing 2 years of experience totalling 4,000 hours, at least 2,000 of which must be providing attest services under a qualified CPA at a firm holding a permit to practice.
Attest qualification requires a separate application and a separate $100 fee.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPA education requirements in Iowa?
Iowa uses the same accounting and business coursework thresholds for sitting the exam and for licensure – the difference between the three pathways is in total credit hours and experience duration.
Requirements to sit for the exam
To be eligible to apply for the CPA Exam as an Iowa candidate, you must hold a qualifying degree from a Board-recognised accredited institution and have completed the required accounting and business coursework. Iowa offers four qualifying options to sit:
- A graduate degree with a concentration in accounting from a Board-recognised accredited programme
- A graduate degree in business from a Board-recognised accredited programme, plus 24 semester hours of accounting covering at least one course in each of: financial accounting, auditing, taxation, and management accounting (excluding elementary, principles, internship, and life experience courses)
- A bachelor’s degree in business or accounting from a Board-recognised accredited programme, plus 24 semester hours of accounting (same subject coverage, same exclusions)
- A bachelor’s degree or higher from any Board-recognised accredited institution, plus 24 semester hours of accounting (same requirements) and 24 semester hours of business-related courses such as finance, management, marketing, economics, and business law (internship and life experience courses excluded)
Iowa allows early examination: candidates who have not yet completed all degree requirements may apply with a Certificate of Enrollment, certifying that all courses and graduation requirements will be completed within 120 days of their first test section. The final official transcript confirming degree conferral must reach CPAES within those 120 days, or exam scores will not be released.
Three licensure pathways
| Iowa licensure | Pathway 1 (new, from 1 Jul 2026) | Pathway 2 (existing) | Pathway 3 (existing) |
|---|---|---|---|
| Education | Bachelor’s degree, 120 total semester hours, required accounting coursework | Bachelor’s degree plus 30 additional semester hours (150 total), required accounting coursework | Bachelor’s degree plus a master’s degree, required accounting coursework |
| Experience | 2 years (4,000 hours) | 1 year (2,000 hours) | 1 year (2,000 hours) |
| Business coursework | 24 hours required if no accounting or business major | Not separately required | Not separately required |
All three pathways require passing all four exam sections (grade 75) and the AICPA Professional Ethics exam (grade 90).
For a full breakdown of total CPA exam costs including study materials, see our CPA exam cost guide. For help choosing a CPA review course, our guide covers all major providers.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPA exam requirements in Iowa?
Iowa’s CPA Exam is administered through NASBA’s CPA Examination Services. Candidates apply via the NASBA CPA Portal. Only one section may be applied for per application, and candidates should apply only when ready to sit within the next six months.
| Detail | Iowa |
|---|---|
| Education evaluation fee (one-time) | $96.00 |
| Exam application fee per section | $106.00 |
| Exam section fee | $268.59 |
| Total exam fees, 4 sections | $1,594.36 ($96 eval + $374.59 × 4) |
| NTS validity | 6 months |
| Credit window | 30 months, rolling from score release date |
| Residency required | No |
| SSN required | No (exam stage only) |
| Minimum age | None |
Iowa’s per-section exam application fee is $106 – confirmed from the NASBA Iowa primary source – higher than the $96 standard used by most states. The education evaluation fee of $96 is standard.
Official transcripts must be sent directly from each institution to CPAES – transfer credits shown on another school’s transcript are not accepted; a separate transcript from each institution is required. Electronic transcripts are acceptable provided they are submitted directly from the institution’s registrar office. Photocopies are not acceptable. Transcripts kept on file before application are destroyed after one year if no application is received.
Iowa Prometric test centres are in Cedar Rapids, Clive (Des Moines area), and Iowa City. Candidates may also sit at any approved Prometric centre outside Iowa.
For a full breakdown of total CPA exam costs, see our CPA exam cost guide.
What are the CPA experience requirements in Iowa?
Iowa distinguishes between standard CPA certification and attest qualification. Both are applied for through the Iowa Accountancy Examining Board, but they have different requirements and separate application fees.
Standard CPA certification experience
| Detail | Iowa |
|---|---|
| Duration | 1 year minimum |
| Hours | 2,000 hours minimum |
| Time window | No less than 1 year, no more than 3 years |
| Acceptable services | Accounting, attest (CPA), compilation, management advisory, financial advisory, tax, or consulting |
| Acceptable settings | Government, industry, academia, or public practice |
| Verifier | Licensed CPA with direct supervisory control, or a CPA who can attest the experience meets Iowa Code requirements |
| Teaching experience | Must include at least 24 semester hours of credit-bearing accounting courses at a higher education institution (non-credit CPE courses do not qualify) |
| Experience spanning employers | Permitted; may be gained in more than one employment situation including an internship |
Under Pathway 1 (120-hour education), the experience requirement increases to 2 years and 4,000 hours. Under Pathways 2 and 3 (150 hours and master’s), the standard 1-year / 2,000-hour requirement applies.
Attest CPA qualification (separate application)
CPAs who intend to supervise, perform, or sign off on attest engagements – audits, reviews, agreed-upon procedures, or examinations of prospective financial information – must hold an attest qualification in addition to the standard certificate.
| Detail | Attest qualification |
|---|---|
| Duration | 2 years minimum |
| Total hours | 4,000 hours minimum |
| Attest hours | At least 2,000 hours must be providing attest services |
| Time window | No less than 2 years, no more than 4 years |
| Supervision | Under one or more CPAs responsible for supervising attest services at a firm holding a permit to practice |
| Application fee | $100 (separate from standard CPA certificate) |
The attest qualification may be applied for at the same time as the standard certificate or later, once the additional attest experience has been completed. Non-attest CPAs in Iowa may practise public accounting, provide compilations, and offer tax and advisory services without attest qualification – they may not, however, supervise, perform, or sign off on attest engagements.
Licence fees
| Fee | Amount |
|---|---|
| Initial CPA certificate (by examination, includes wall certificate) | $100.00 |
| Original issuance of attest qualification | $100.00 |
| Annual renewal – active status | $100.00 |
| Annual renewal – inactive status | $50.00 |
| Late renewal within 30-day grace period (1-30 July) – active | $25.00 additional |
| Late renewal within 30-day grace period (1-30 July) – inactive | $10.00 additional |
| Annual firm permit (initial) | $100.00 |
| Annual firm permit (renewal) | $100.00 |
| Reinstatement of lapsed certificate | $100.00 + renewal fee + $25.00 per month lapsed (maximum $1,000) |
Iowa certificates and licences are not prorated – new certificate holders pay the full $100 annual fee regardless of when in the year their certificate is issued.
What are the CPA ethics requirements in Iowa?
Iowa requires the AICPA Professional Ethics exam as a condition of CPA certification.
| Detail | Iowa |
|---|---|
| Exam required | AICPA Professional Ethics: The AICPA’s Comprehensive Course (for Licensure) |
| Minimum passing score | 90% |
| Timing | Must be completed and presented with the CPA certification application |
The ethics exam is taken after passing the CPA Exam and must be submitted with the certification application to the Iowa Board. Print the certificate of completion from the AICPA – this document is required for the application.
What are the CPA requirements for international candidates in Iowa?
| Detail | Iowa |
|---|---|
| US citizenship required | No |
| Residency required | No |
| SSN required for exam | No |
| SSN required for licence | Yes (Iowa Code §542.4(7) and federal law) |
| Lawful US presence required for licence | Yes (SAVE verification, added February 2026) |
| Foreign credential evaluation | NIES or Foreign Academic Credentials Service (FACS) only |
Iowa imposes no citizenship, residency, or SSN requirement to sit for the exam. The NASBA Iowa page explicitly confirms no SSN and no residency requirement for exam applications.
However, the licence application is different: Iowa law requires SSN disclosure on all professional licence applications, and the Iowa Board added SAVE lawful presence verification for all licence applications from February 2026.
For candidates with education completed outside the United States, Iowa accepts credential evaluations from exactly two services:
No other evaluation services are accepted – including other NACES member organisations. The evaluation must include an equivalency summary, credential analysis, course-by-course listing, and course credit analysis. Original evaluations must be submitted directly from the evaluation service to CPAES at the time of application – photocopies are not accepted.
Coursework completed as part of a Chartered Accountant or similar professional qualification programme is treated as professional training and is not accepted toward the academic requirements. Credits earned outside the US for a school located in the US must be transcribed by the US campus registrar; transcripts from the non-US campus are not accepted.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPE requirements for CPAs in Iowa?
Iowa uses a 3-year rolling CPE cycle rather than the biennial standard used by most states. CPAs choose their own CPE deadline – either 31 December or 30 June – and that choice determines the 3-year window against which compliance is measured.
| CPE requirement | Detail |
|---|---|
| Hours per 3-year period | 120 hours |
| Ethics minimum | 4 hours per 3-year period |
| Financial statement presentation | 8 hours per 3-year period (for CPAs performing attest or compilation services) |
| CPE deadline options | 31 December or 30 June – licensee’s choice; may vary between renewal cycles |
| Annual renewal date | 1 July |
| Grace period | 30 days (1-30 July; $25 penalty for active status) |
| Lapse date | 31 July if not renewed |
| Records retention | Required; audit conducted by Board |
The rolling 3-year window means that at any annual renewal date, the licensee must be able to show 120 qualifying hours earned within the 3 years immediately preceding the chosen deadline (December 31 or June 30). The deadline can be changed between renewal cycles, allowing some flexibility in the reporting window.
The 8-hour financial statement presentation requirement applies to CPAs who perform or supervise attest or compilation services. These hours must cover areas such as SSARS, GAAS application, or other recognised financial presentation standards.
New licensee CPE ramp-up
Iowa does not require CPE at the first annual renewal following initial licensure – the Board recognises that new licensees often hold their certificate for fewer than 12 months before that first July 1 renewal. After that, the following schedule applies:
| Renewal after initial licence | CPE required |
|---|---|
| First renewal (<12 months from initial) | None |
| Second renewal (12-24 months from initial) | 40 hours |
| Third renewal (24-36 months from initial) | 80 hours |
| Fourth renewal and beyond | 120 hours per 3-year period |
Inactive status: CPAs who are not engaged in the practice of public accounting in Iowa may renew in inactive status at the reduced annual fee of $50.
Inactive CPAs may not perform attest or compilation services, may not use the CPA title in connection with public accounting services in Iowa, and must renew annually regardless. Reactivation from inactive to active status requires payment of the active renewal fee.
FAQs
Not necessarily, from 1 July 2026. Iowa’s legislature added a third pathway under which candidates with 120 semester hours and the required accounting coursework can qualify for a CPA licence with two years of experience rather than one.
The existing 150-hour pathway (one year of experience) and the bachelor’s plus master’s pathway (one year of experience) continue unchanged alongside the new 120-hour route. Iowa has not eliminated the 150-hour pathway – all three options remain available.
Most candidates take 5 to 7 years.
Under Pathways 2 and 3 (150 hours or master’s), the timeline involves 4 to 5 years of education, 6 to 18 months to pass all four exam sections within the 30-month window, and 1 year of qualifying experience.
Under the new Pathway 1 (120 hours), the education phase is shorter but the experience requirement doubles to 2 years, making total timelines broadly comparable.
Candidates intending to perform attest services should plan for the additional 2-year attest qualification on top of the standard certificate.
Yes – CPAs licensed in other US jurisdictions may apply for an Iowa CPA certificate by reciprocity or substantial equivalency, with an application fee of $100.
As of 1 July 2026, Iowa also operates individual-based practice mobility: licensed CPAs in good standing from other jurisdictions can practise in Iowa without obtaining a separate Iowa certificate, provided they meet Iowa’s education requirements and hold an active licence in their principal place of business. Use the NASBA Mobility Tool to verify your eligibility.
Iowa CPA salaries reflect the state’s diversified economy, with notable demand across insurance, financial services, agriculture, manufacturing, and government sectors.
Des Moines has one of the highest concentrations of insurance company headquarters per capita in the US, creating consistent demand for CPAs in financial reporting, compliance, and advisory roles. Cedar Rapids and the Quad Cities contribute significant manufacturing and logistics sector work. For detailed salary benchmarks by experience level and sector, see our CPA salary guide.
No. Iowa does not require US citizenship at any stage. There is also no residency or SSN requirement to sit for the exam.
For the licence application, however, Iowa law requires SSN disclosure, and from February 2026 the Board requires SAVE lawful presence verification for all applicants. International candidates with foreign education must have credentials evaluated by NIES or FACS only – no other evaluation services are accepted in Iowa.
Yes, in most cases. Iowa is recognised as substantially equivalent under NASBA’s mobility framework, meaning an Iowa CPA in good standing can generally practise in other states without a separate licence, provided Iowa remains their principal place of business.
Candidates who certify under the new 120-hour Pathway 1 should verify education requirements in target states before providing services there, as many states still require 150 credit hours for reciprocal licensure. Use the NASBA Mobility Tool to check specific states.
For the most current requirements and application forms, visit the Iowa Accountancy Examining Board.
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