Iowa CPA Requirements

Are you looking to take the CPA Exam as an exam candidate for Iowa? Each state or region in the United States has a different set of requirements in order to sit for the test. If you are considering Iowa, you should first understand if you meet all of the necessary qualifications including education, residency, and age requirements. Below you will find the appropriate prerequisites, test center locations, exam fees, resources, and contact information to help you better understand all Iowa CPA requirements. For example, did you know Iowa candidates that have a graduate degree in business with at least 24 semester hours in non-elementary accounting courses, are eligible to sit for the exam?

Please note that obtaining a CPA license in IA may require additional qualifications including continuing education or work experience.

The data on this page was last reviewed and updated in November 2017.


CPA Exam Requirements in Iowa

Education

  • B.A. or within 120 days of B.A.
  • 150 semester hours is required to sit for the CPA exam.
  • 1 of 3 educational options must be met. See full education requirements on the Iowa Board of Accountancy website.

View Other Iowa Education Requirements.

Iowa State Requirements & Education Options

Eligibility for Examination

As a first-time applicant, you must be of good moral character and reputation and meet ONE of the following degree and accounting concentration requirements:

  1. Earned a graduate degree with a concentration in accounting from a program that is accredited by an accrediting agency recognized by the Board.

  2. Earned a graduate degree in business from a program that is accredited by an accrediting agency recognized by the Board, and:
    • Completed at least 24 semester hours in accounting with at least one course in each of the following: financial accounting, auditing, taxation, and management accounting – excluding elementary or principles level courses. Courses in internship or life experience are not acceptable.
  3. Earned a baccalaureate degree in business or accounting from a program that is accredited by an accrediting agency recognized by the Board, and:
    • Completed at least 24 semester hours in accounting with at least one course in each of the following: financial accounting, auditing, taxation, and management accounting – excluding elementary or principles level courses. Courses in internship or life experience are not acceptable.
  4. Earned a baccalaureate or higher degree and completed the following hours from an accredited institution recognized by the Board, and:
    • Completed at least 24 semester hours in accounting with at least one course in each of the following courses: financial accounting, auditing, taxation, and management accounting – excluding elementary or principles level courses. Courses in internship or life experience are not acceptable. And,
    • Completed at least 24 semester hours in business-related courses, such as: finance, management, marketing, economics, and business law. Courses in internships or life experiences are not acceptable.

Residency

US citizenship is not required.
Iowa residency is not required.

Age

NO Age Minimum.

Find CPA Test Centers

Visit prometric.com to find a CPA test center in Iowa near you.


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Exam Fees:
Initial Application Fee: $145.00
Audit: $208.40
Financial: $208.40
Regulation: $208.40
Business: $208.40
Total: $978.60

*Registration fee for re-examination depends on the number of parts you are retaking.

Contact Information:
Iowa Accountancy Examining Board
Email: AccountancyBoard@iowa.gov
Phone: 515-725-9025
Address:

200 E. Grand, Suite #350,
Des Moines, IA 50309

CPA License Requirements in Iowa

Education

Continuing education is required.

Work Experience

Work experience is required.

Other Qualification

Social Security Number is required.
Pass the AICPA Ethics Exam.

Getting your CPA license in Iowa can mean that additional requirements must be met. Since fees, requirements, and rules may change on a frequent basis, we highly recommend contacting the Iowa State Board of Accountancy for complete licensing information.


Links and Resources:

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