Iowa CPA Requirements

Iowa Requirements & Education Options

General Requirement

Applicants must be of good moral character.

Residency Requirement: Iowa residency is not required to sit for the CPA Exam or to apply for licensure. U.S. citizenship is not required.

An examination candidate who passes all sections of the CPA Exam must meet Iowa’s education and experience requirements before applying for licensure.

Education/Experience Requirement

An applicant must complete at least 120 semester hours of college education, including a bachelor’s degree from an accredited institution recognized by the Iowa Accountancy Examining Board. The education must include an accounting concentration or equivalent consisting of at least 24 semester hours in accounting courses and 24 semester hours in business-related courses.

Applicants must meet 1 of the following options:

Option 1 (150-Hour Pathway): Earn a bachelor’s degree or higher from an accredited institution and complete 150 semester hours of college education, including the required accounting and business coursework, and complete at least 1 year of acceptable full-time accounting experience (or the equivalent) under the supervision of a licensed CPA.

Option 2 (120-Hour Pathway – Effective July 1, 2026): Earn a bachelor’s degree with 120 semester hours of college education, including the required accounting coursework, pass the Uniform CPA Examination, and complete at least 2 years of acceptable full-time accounting experience (or the equivalent) under the supervision of a licensed CPA.

Legislative Update: Iowa Alternative Licensure Pathway

Beginning July 1, 2026, Iowa will adopt an alternative pathway to CPA licensure, allowing candidates to apply for CPA licensure with 120 semester hours, provided they meet the accounting education requirements, pass the CPA Exam, and complete the required 2 years of professional experience.

A transcript from a post-secondary educational institution located outside the United States shall be certified by the National Association of State Boards of Accountancy’s (NASBA) International Evaluation Service (NIES) or a credentialing agency that is a member of the National Association of Credential Evaluation Services, Inc.