How much continuing professional education a Iowa CPA actually needs — sourced the same way every fact on this site is: a board page plus the codified rule itself, never a guess.
120 CPE hours over a 3-year period ending on a self-selected December 31 or June 30 date preceding the July 1 renewal (licensees choose which year-end date to track against, and may switch between renewal cycles), including at least 4 hours devoted to ethics and rules of professional conduct within that same 3-year window (rule 193A-10.7(2)) -- general, non-Iowa-specific ethics content qualifies as long as the course description clearly covers professional/business ethics. There is no fixed annual minimum, but new licensees phase in gradually: 0 hours due at the first renewal (under 12 months since initial licensure), 40 hours if 12-24 months, 80 hours if 24-36 months, before the full 120-hour/3-year cycle applies. CPAs who supervise or sign compilation reports must separately complete 8 hours in financial statement presentation within the same 3-year period. Self-study and non-technical hours are each capped at 50% of the total requirement.
What does it cost to reinstate a lapsed Iowa license? →