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About the Board

Only CPAs licensed by a state board of accountancy may practice public accountancy in the United States. The state board is the only body that can revoke a license to practice. State boards are not affiliated with any trade association. Board members, both drawn from the accounting profession and others, are appointed to serve by the Governor. State boards of accountancy have disciplinary and enforcement powers over licensees and operate on a complaint-based system.

To become licensed, an individual must meet education, examination and experience requirements. To maintain a CPA license, continuing education requirements also must be fulfilled. In more than half the states a quality review is mandated for renewal of a firm's permit to practice.


Board Meeting Schedule, Agendas and Minutes



Allen Kockler, LPA
1st Term Expires April 30, 2022

Courtney DeRonde, CPA, Vice-Chair
1st Term Expires: April 30, 2022

Michelle O'Neill, CPA
1st Term Expires April 30, 2022

Bradley Hauge, CPA

Cedar Rapids

2nd Term Expires, April 30, 2024

Rudolfo Reyes, Chair
2nd Term Expires: April 30, 2024

S. James Smith, CPA
2nd Term Expires: April 30, 2023

Public Members

Lesley Bartholomew
Sioux City
2nd Term Expires: April 30, 2024