IACPA Requirements 2026Updated February 20, 2026
Iowa CPA Requirements
Everything you need to become a CPA in Iowa
120/150
Credit Hours*
1
Year Experience
$100
License Fee
120
CPE Hours/Year
Key Facts
- ✓120-credit pathway enacted, effective July 1, 2026 (HF 778)
- ✓150 credit hours currently required for licensure
- ✓Can sit for exam with 120 credits
- ✓120 hours of CPE required every 3 years (reporting period differs from renewal)
*Iowa offers a 120-credit pathway (HF 778) with additional experience requirements. Effective July 1, 2026. See Licensure Pathways below for details.
Education & Experience Requirements
Verify Before Applying: Requirements shown are for informational purposes and may have changed. Always confirm current requirements with the official state board before beginning your application.
Education Requirements
Degree RequiredBachelor's degree
Total Credit Hours150
Accounting Credits24
Business Credits24
Additional Requirements:
- •Must include auditing course
- •24 credits in accounting (introductory/principles courses do not count)
Iowa offers alternative pathways. See Licensure Pathways below.
Experience Requirements
Total Experience12 months (1 year)
SupervisionLicensed CPA
Acceptable Experience Types:
- ✓Public accounting
- ✓Private industry
- ✓Government
Exam Eligibility
Education to Sit120 credits with accounting concentration
Minimum AgeNone
Residency RequiredNo
SSN RequiredYes
Licensing & CPE
Initial License Fee$100
Renewal Fee$100
Renewal Period1 year
CPE Hours Required120 per year
Ethics CPE RequiredYes
Licensure Pathways
Active
Traditional 150-Credit Pathway
150
Credits
1
Year Exp.
- •150 semester hours
- •24 hours accounting (non-introductory), 24 hours business
- •1 year of experience
EnactedHF 778
120-Credit + Experience Pathway
120
Credits
2
Years Exp.
Effective: July 1, 2026
- •Bachelor's degree (120 credits)
- •24 hours accounting (non-introductory)
- •2 years of professional experience
- •Passed unanimously in both chambers
- •Mobility provisions for out-of-state CPAs
EnactedHF 778
Bachelor's + Master's Pathway
150
Credits
1
Year Exp.
Effective: July 1, 2026
- •Bachelor's + master's degree
- •1 year of experience
Iowa State Board of Accountancy
Iowa Accountancy Examining Board
Application Tips
- 1.Verify current requirements on the official state board website before applying
- 2.Have official transcripts sent directly from your educational institution
- 3.Allow 4-6 weeks for application processing
- 4.Keep copies of all submitted documents for your records
Disclaimer: Requirements may change. Always verify current requirements with the Iowa State Board of Accountancy before beginning your application. Last updated: 2026-02-20.
Iowa CPE & License Renewal
120
CPE Hours Per Period
1 Year
Renewal Cycle
~120
Hours Per Year
Required
Ethics CPE
Initial License Fee
$100
Renewal Fee
$100 every 1 year
Frequently Asked Questions
Yes, Iowa allows candidates to sit for the CPA exam with 120 semester hours.
Education Programs for Iowa
2 programs meet CPA education requirements in Iowa. Browse by category to find the right fit.
150-Hour Pathways
1Related Resources
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