120 hours per triennial period · Annual renewal by June 30 · Flexible Jan–Dec or Jul–Jun reporting window
Iowa Accountancy Examining Board (IAEB)| Requirement | Details |
|---|---|
| Governing body | Iowa Accountancy Examining Board (IAEB) |
| Renewal frequency | Annual — every June 30 |
| CPE period | 3-year lookback (choose Jan–Dec or Jul–Jun basis) |
| Total hours | 120 hours per triennial period |
| Ethics | 4 hours (any NASBA-approved ethics provider) |
| A&A requirement | 8 hours if you supervise/sign compilation reports |
| Self-study cap | 50% (60 hours maximum) |
| Non-technical cap | 24 hours maximum |
| Published articles cap | 25% (30 hours maximum) |
| Lecturer credit cap | 50% (60 hours maximum) |
| Carryover | Not permitted between triennial periods |
| Approved providers | NASBA National Registry sponsors (no Iowa-specific pre-approval) |
| Record retention | 5+ years recommended (audit protection) |
| Out-of-state reciprocity | Home state CPE rules apply if substantially equivalent to Iowa's |
Iowa stands out from most states by offering CPAs a choice of CPE reporting period at each annual renewal. Most states lock you into a fixed calendar year (Jan 1–Dec 31) or fiscal year (Jul 1–Jun 30). Iowa lets you pick one of these two three-year windows each time you renew — and you can choose differently for each renewal cycle.
This flexibility is particularly useful for CPAs who hold licenses in multiple states. If your other state uses a July-June fiscal year (like Minnesota), you can align Iowa's reporting to the same window to simplify record-keeping. If your other state uses a calendar year, you can match that instead.
Iowa requires 4 hours of ethics and rules of professional conduct CPE per triennial period. Iowa's ethics requirements are relatively straightforward compared to some states:
This contrasts with states like Florida (4 hours FL-specific ethics under Chapters 455 & 473 required) or Tennessee (2 hours TN-specific ethics covering state statutes only). Iowa's general ethics standard is more flexible.
Iowa's 8-hour A&A requirement is targeted: it applies specifically to CPAs who supervise and/or sign compilation reports on financial statements — those performing compilation services under SSARS standards.
Compare to Georgia (16 hours A&A required for ALL licensees regardless of services performed) and Indiana (12 hours A&A), Iowa's targeted compilation-only A&A rule is more moderate and easier to comply with for CPAs in tax, advisory, or industry roles.
| Category | Limit | Max Hours (of 120) |
|---|---|---|
| Self-study courses | 50% of total required | 60 hours |
| Non-technical subjects | 24-hour cap | 24 hours |
| Published articles / books | 25% of total required | 30 hours |
| Lecturer / instruction credit | 50% of total required | 60 hours |
The 50% self-study cap means Iowa CPAs working entirely through online self-paced courses need to source at least 60 hours from live or interactive formats — live seminars, live webinars with real-time interaction, or group study events. Iowa accepts self-study courses from any NASBA National Registry sponsor without additional state-level approval.
Iowa has a graduated CPE schedule for newly licensed CPAs that phases in the full requirement over the first three years:
| Year After Initial Licensure | CPE Required | Deadline |
|---|---|---|
| Year 1 (first renewal) | None — full exemption | June 30 |
| Year 2 (second renewal) | 40 hours | December 31 of that year |
| Year 3 (third renewal) | 40 hours | December 31 of that year |
| Year 4+ (ongoing) | 120 hours per triennial lookback | June 30 annually |
The year 2 and year 3 deadlines of December 31 (not June 30) are specific to the new licensee transition period. Once you enter the standard triennial cycle, your deadline reverts to June 30 annually.
Iowa does not maintain its own list of pre-approved CPE sponsors. Instead, the IAEB recognizes courses from providers listed on the NASBA National Registry of CPE Sponsors. Any sponsor carrying a current NASBA National Registry number is eligible. Major providers that qualify include:
If a provider is NOT on the NASBA National Registry, contact the IAEB at [email protected] before taking the course to confirm it will count toward your requirement.
| State | Renewal | Total Hours | Ethics | A&A | Self-Study Cap |
|---|---|---|---|---|---|
| Iowa (IA) | June 30 annual | 120 / 3 yrs | 4 hrs (general) | 8 hrs (compilation only) | 50% (60 hrs) |
| Minnesota (MN) | June 30 triennial | 120 rolling 3 yrs (20/yr min) | 8 hrs (general) | None mandated | No stated cap |
| Wisconsin (WI) | Dec 14 biennial (odd yrs) | 80 hrs / 2 yrs (20/yr min) | 3 hrs (formal activity only) | None mandated | 50% (40 hrs) — formal learning 50% min |
| Illinois (IL) | Sep 30 triennial | 120 hrs / 3 yrs | 4 hrs + 1hr harassment (separate) | None mandated | Tiered: 80hrs or 60hrs |
| Missouri (MO) | Dec 31 biennial | 80 hrs / 2 yrs | 2 hrs (general) | 4 hrs (attest only) | No stated cap |
Iowa's moderate 4-hour ethics requirement and compilation-specific (not attest-broad) A&A requirement make it one of the more compliance-friendly states for CPAs not in public accounting. The dual-period option — unique among states — provides genuine scheduling flexibility.
120 hours per three-year lookback period. At least 4 hours must be ethics; no more than 60 hours may be self-study; no more than 24 hours may be non-technical subjects. Compilation CPAs need an additional 8 hours A&A (within the 120-hour total).
Iowa CPA licenses renew annually by June 30. Iowa is not a December 31 deadline state. However, within the triennial lookback, CPE can be measured on either a Jan 1–Dec 31 or Jul 1–Jun 30 basis — you choose at renewal.
Yes. Iowa allows you to choose either the calendar year basis (Jan–Dec) or the fiscal year basis (Jul–Jun) at each annual renewal. You are not locked into the same option year after year. Declare your choice on your renewal application.
No. Iowa does not require Iowa-specific ethics topics. General professional ethics, AICPA ethics, or any NASBA-approved ethics course satisfies Iowa's 4-hour ethics requirement.
No — only CPAs who supervise and/or sign compilation reports on financial statements. If you work in tax, advisory, or industry without performing compilation or attest services, the 8-hour A&A requirement does not apply to you.
Up to 50% — a maximum of 60 hours out of your required 120 may come from self-study courses. The remaining 60+ hours must come from live or interactive learning formats (live seminars, live webinars with real-time interaction, group study events).
Yes — no more than 24 hours of your triennial 120 may be in non-technical subjects. Non-technical includes personal development, communication, leadership, and management courses that don't directly relate to CPA professional competence. At least 96 hours must be in technical areas.
Zero — year 1 is fully exempt. Year 2 requires 40 hours completed by December 31. Year 3 requires another 40 hours by December 31. From year 4 onward, the standard 120-hour triennial cycle applies with June 30 annual renewal.
Iowa accepts courses from NASBA National Registry sponsors. Iowa does not maintain its own state approval list — NASBA National Registry status is the standard. Courses from providers not on the NASBA National Registry should be verified with the IAEB before taking.
If your home state's CPE requirements are substantially equivalent to Iowa's 120-hour triennial standard, you may satisfy Iowa by meeting your home state's rules. Contact the IAEB to confirm reciprocity applies for your specific home state.
Retain records for at least five years — covering more than one full triennial period. The IAEB conducts random compliance audits. Keep completion certificates, course outlines, provider details, credit hours, and dates for every CPE activity.
Failure to complete the required 120 hours by your renewal date can result in license suspension or non-renewal. If you discover a shortfall, contact the IAEB proactively at [email protected] or (515) 725-9022 before the deadline to discuss your options.
Get free reminders when your Iowa CPE window is approaching — before June 30 each year.
Last updated: June 28, 2026. CPE requirements change periodically — always verify current rules directly with the Iowa Accountancy Examining Board at plb.iowa.gov before making compliance decisions.
← Back to CPETrack — All States