CPE requirements
Continuing professional education is a requirement of licensure. ISCPA is a membership association and does not oversee the licensure of CPAs or manage CPA certificate information. Licensure is a function of the Iowa Accountancy Examining Board (IAEB).
Iowa Accountancy Examining Board (IAEB)
IAEB contact information: 515-725-9021 or accountancyBoard@iowa.gov
IAEB administrative rules on continuing education requirements for CPAs in Iowa.
View FAQs about CPE for CPAs in Iowa.
193A-10.7 (542) Mandatory education required
Financial Statement Presentation [rule 10.7.(1)]
Ethics [rule 10.7(2)]
IAEB administrative rule on self study CPE - refer to 10.8(5)
American Institute of CPAs (AICPA)
AICPA requires that CPAs have continuing education to be a member. View AICPA membership CPE requirements.
CPE for other professional credentials
To help members fulfill continuing education requirements for other professional credentials, certain ISCPA classroom courses qualify for continuing education for other professional designations. Use the “course search” function to find approved courses. Approved courses will also have a notation on the individual course detail in the online CPE catalog.
Iowa continuing legal education (CLE)
Some ISCPA programs may already be approved for CLE. Members may request ISCPA to submit seminars for approval for CLE credit. Please notify the CPE department of your request at least 10 days prior to the program date. View the Iowa rules on CLE.
Iowa insurance continuing education
Some ISCPA programs may already be approved for Iowa insurance continuing education. Members may request ISCPA to submit seminars for approval for insurance continuing education. Please notify the CPE department of your request at least 60 days prior to the program date. View the Iowa Insurance Division CPE rules.
Yellow book
Auditors engaged in GAGAS engagements must comply with the Government Accountability Office (GAO) Yellow Book continuing education requirements:
At least 80 hours of acceptable CPE every two years with a minimum of 20 hours each year. At least 24 of the 80 hours should be in subjects directly related to governmental auditing, the governmental environment, or the specific or unique environment in which the audited entity operates. View the Guidance on GAGAS Requirements for CPE.