CONTINUING EDUCATION FOR TAX & FINANCIAL PROFESSIONALS

Iowa

State CPE Requirements

State Board Website:

https://plb.iowa.gov/board/accountants

License Renewal Deadline:

6/30 annually

CPE 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*

Total CPE Hours Required:

120 hours

Ethics Requirements:

Four (4) hours of ethics and rules of professional conduct CPE

Credit Limitations:

• 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.
• Fields of Study: This jurisdiction has a rule(s) placing limitations on certain subject areas or requiring a certain number of credits within a certain subject area or group of subject areas. Confirmation with the Board of the impact of the changes included in the new Fields of Study document, which went into effect September 1, 2016, is included in this analysis.

Other Subject Area Requirements:

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

Other State Policies:

• Non-Residency Licensees Requirement: 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.
• Iowa accepts CPE credits for programs offered by NASBA sponsors.

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