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IA HF778
Bill
Status
5/1/2025
Primary Sponsor
State Government
Click for details
AI Summary
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Establishes two alternative pathways for CPA certification: either 150 semester hours of college education with a degree and one year of experience, or 120 semester hours with a degree and two years of experience
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Requires the degree to be at least a baccalaureate from a board-recognized institution with a concentration in accounting or substantially equivalent area of study
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Qualifying experience must include providing accounting, attest, compilation, management advisory, financial advisory, tax, or consulting services in government, industry, academia, or public sector settings
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Allows out-of-state CPAs to practice in Iowa without separate licensure if they hold a valid license in good standing from their principal place of business that is substantially equivalent to Iowa's requirements
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Takes effect July 1, 2026
Legislative Description
A bill for an act relating to qualifications for a certificate as a certified public accountant and including effective date provisions. (Formerly HSB 177.) Effective date: 07/01/2026.
Last Action
Signed by Governor. H.J. 1084.
5/1/2025