Loading chat...

IA HF778

Bill

Status

Passed

5/1/2025

Primary Sponsor

State Government

Click for details

Origin

House of Representatives

91st General Assembly

AI Summary

  • 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

  • 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

  • Qualifying experience must include providing accounting, attest, compilation, management advisory, financial advisory, tax, or consulting services in government, industry, academia, or public sector settings

  • 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

  • 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

Full Bill Text

No bill text available