Only CPAs licensed by a state board of accountancy may practice public accountancy in the United States. Iowa’s Accountancy Board is the only body with the ability to revoke a license to practice in the State of Iowa. Here, we house information about licensure, resources, and disciplinary action for accountants in Iowa.
View the Disciplinary Index
Disciplinary action against non-licensees and discipline against licensees can be found in our online index. Search the index to locate information about a specific action.
|Fee / License Type||Associated Costs|
|CPA Firm Registration||$100.00|
|LPA Firm Registration||$100.00|
|Reciprocal-Substantial Equivalency Registration||$100.00|
|Reciprocal-Substantial Equivalency Certificate suitable for framing||$50.00|
|Duplicate CPA certificate suitable for framing||$50.00|
|Application to Register Foreign License||$100.00|
|Annual Registration and Renewal of Active CPA License||$100.00|
|Annual Registration and Renewal of Inactive CPA License||$50.00|
|Annual Registration and Renewal of Active LPA License||$100.00|
|Annual Registration and Renewal of Inactive LPA License||$50.00|
|Initial registration fee - CPA exam candidates to licensee status||$100.00|
|License verification fee for forms from other jurisdictions||$25.00|
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.
Jessica Richter, CPA
1st Term Expires April 30, 2025
Bradley Hauge, CPA
2nd Term Expires, April 30, 2024
Allen Kockler, LPA, Vice-Chair
2nd Term Expires April 30, 2025
Michelle O'Neill, CPA, Chair
2nd Term Expires April 30, 2025
S. James Smith, CPA
2nd Term Expires: April 30, 2023
2nd Term Expires: April 30, 2024
1st Term Expires, April 30, 2023
- Administrative Rules 193A - Iowa Accountancy Examining Board
- Iowa Code Chapter 542 - Iowa Accountancy Examining Board
- Iowa Code Chapter 17A - Iowa Administrative Procedure Act
- Iowa Code Chapter 272C - Continuing Education and Regulation - Professional and Occupational
- Iowa Administrative Rules: 193 - Professional Licensing Bureau
- AICPA Code of Professional Conduct
- List of Criminal Offenses Directly Relating to the Profession of Accountancy
Agency Rules Administrator
The Agency Rules Administrator is the official responsible for the administration of the agency rulemaking process. If you have any questions about current or pending agency rules for the Board, contact the Agency Rules Administrator:
The Iowa Legislature has tools available in order to keep up-to-date with the rulemaking process.
- Administrative Rules Agency Changes Subscription: To subscribe to receive a notice of any rule changes from an agency, visit https://www.legis.iowa.gov/subscribe/agencyChanges and select the agency (or agencies) from which you want to get notices.
- Rules Tracker: To track the progress of each rule-making document, visit https://www.legis.iowa.gov/law/administrativeRules/tracker.
- To learn more about the rule-making process, visit https://www.legis.iowa.gov/law/administrativeRules/howDoRulesWork.
Paper applications are no longer accepted. To submit an online application, new and returning users should log into My Iowa PLB.
Supplemental CPA Forms
- Accountancy CPA CPE Reporting Form - to be used when CPE is required with initial CPA application.
- Accountancy CPA Attest Qualification Application - to be used to verify attest experience.
- Accountancy CPA Experience Record - use to verify experience
- Accountancy LPA Experience Record - use to verify experience