What is the Iowa CPA license renewal period?

Iowa licenses renew annually. CPE is reported on a 3-year cycle with 120 hours required, including ethics.

HF 778, signed May 1, 2025, creates two pathways effective July 1, 2026: 150 credit hours plus a degree with 1 year of experience, or 120 credit hours plus a degree with 2 years of experience. Introductory/principles-level accounting courses do not count toward the 24-credit requirement. It also includes mobility provisions for out-of-state CPAs.

IACPA Requirements 2026Updated July 27, 2026

Iowa CPA Requirements

Everything you need to become a CPA in Iowa

120/150

Credit Hours*

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. See Licensure Pathways below for details.

International Candidates: Iowa does not require a Social Security Number (SSN), making it a popular choice for international CPA candidates.

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

Accounting Credits to Sit24

Business Credits to Sit24

These figures depend on your degree

The 24 accounting and 24 business hours apply to the bachelor's route. A graduate degree with an accounting concentration qualifies on its own, and a graduate business degree needs the 24 accounting hours but no separate business figure.

Minimum AgeNone

Residency RequiredNo

SSN RequiredNo

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

Year Exp.

•150 semester hours
•24 hours accounting (non-introductory), 24 hours business
•1 year of experience

ActiveHF 778

120-Credit + Experience Pathway

120

Credits

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

Iowa State Board of Accountancy

Iowa Accountancy Examining Board

Visit Official Website

(515) 725-9022

accountancyboard@iowa.gov

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: 2026-07-27.