Iowa

Iowa Accountancy Examining Board
dial.iowa.gov/about/boards/accountancy

Iowa Administrative Code 193A—3.3 sets a 150-semester-hour educational requirement (Iowa Code §542.5) via any one of four paths: (a) a graduate degree with an accredited accounting concentration; (b) a graduate business degree plus at least 24 semester hours of accounting (financial accounting, auditing, taxation, management accounting; excluding elementary/principles courses); (c) a baccalaureate degree in business or accounting plus the same 24 accounting hours; or (d) any baccalaureate-or-higher degree plus 24 semester hours of accounting and 24 semester hours of business-related courses. A candidate "may apply for the examination before the educational requirements are met" per Iowa Code §542.5(9) and rule 193A—3.4(2) — i.e., Iowa allows sitting before finishing the full 150-hour requirement. Multiple secondary sources describe a new law effective July 1, 2026 adding a 120-semester-hour-plus-2-years-experience pathway, but the current administrative rule text CARE reviewed (as codified January 7, 2026) still states only the 150-hour standard, without that alternative — CARE could not independently confirm the new pathway's current status in the primary rule text.

1 year of experience (193A—3.12): full- or part-time employment over no less than 1 and no more than 3 years, including no fewer than 2,000 hours of qualifying services, verified by a supervising licensee (or a licensee who can attest the experience qualifies, if unsupervised). An applicant seeking attest-CPA qualification needs a minimum of 2 years.

Yes, a separate ethics exam/course is required.

Yes — candidates can typically sit for the Exam before finishing all coursework required for full licensure (e.g. at 120 semester hours, finishing the rest before licensure).

Multiple secondary sources (including the Iowa Society of CPAs) describe Iowa adding a 120-hour-plus-2-years pathway effective July 1, 2026 (signed into law in 2025); the currently codified administrative rule (193A—Chapter 3, January 2026 publication) does not yet reflect this change in the text CARE reviewed. Confirm the pathway's current status directly with the Board before relying on it. Rule 193A—3.13 requires passing "an examination covering the code of ethical conduct" prior to certificate issuance.

https://www.legis.iowa.gov/docs/iac/chapter/01-07-2026.193A.3.pdf — accessed 2026-09-30