Iowa Accountancy Examining Board · IAC 193A
Iowa CPAs must complete 120 hours of continuing professional education during the three years preceding renewal, including 4 hours in ethics and rules of professional conduct. Licenses renew annually on June 30. Licensees choose which three-year measurement basis to use — January 1 to December 31, or July 1 to June 30 — and declare that choice at renewal.
That self-declared reporting basis is unusual: you may choose a different basis at each renewal, which gives you a second look-back window if one period falls short. CPAs who supervise or sign off on compilation reports need 8 hours in accounting and auditing.
One square equals one CPE hour in the three-year reporting period.
| Total CPE hours | 120 hours during the three years preceding renewal |
|---|---|
| Reporting period | Licensee's choice: January 1 to December 31 in the three years preceding renewal, or July 1 to June 30 in the three years preceding renewal |
| Declaring the basis | Licensees must declare which date basis they are using at renewal, and may choose a different basis for each renewal cycle |
| License renewal | June 30, annually |
| Annual minimum | None. Iowa does not impose the kind of annual minimum used by many other states. |
| Ethics requirement | 4 hours in ethics and rules of professional conduct during the three-year period. No specific Board approval is required and general ethics qualifies. |
| Compilation supervisors | 8 hours in accounting and auditing for licensees who supervise or sign off on compilation reports for financial statements |
| Self-study cap | Limited to 50% of the hours required — 60 hours |
| Non-technical cap | 50% of the total requirement — 60 hours in professional development subjects such as communication, marketing, and interpersonal management |
| Instruction and authorship | Instruction capped at 50% of total hours; authorship at 25% |
| Certification exams | Credit limited to 50% of the total renewal requirement |
| Meetings | Breakfast, lunch, or dinner meetings limited to 25% of total hours and 2 credits per instance |
| Nano learning | Not accepted toward Iowa CPE requirements |
| Carryover | Hours exceeding the number required for the current renewal period may not be carried forward |
| Non-resident licensees | May meet Iowa's requirements by fulfilling their resident state's mandatory CPE requirements, provided those rules align with Iowa's |
Not thinking about which reporting basis to declare. Iowa lets you pick between a December 31 or June 30 three-year look-back at each renewal, and you can switch year to year. If one window leaves you short, the other may not — but if you declare the June 30 basis, your CPE must be fully complete on or before the day you submit the renewal application.
Satisfies the four-hour ethics and rules of professional conduct requirement for the Iowa three-year period. No specific state board approval is required, and general ethics content can be used to fulfil the requirement.
#111907
Iowa limits self-study to 50% of the requirement, so at least 60 hours must come from other formats
Group Live; Group Internet Based; QAS Self-Study
CPE Solutions, LLC dba Professionals Publishing Group
Iowa renews annually but measures CPE over three years, and lets you decide which three years count.
No annual minimum applies, so hours may be distributed across the three years in any pattern.
Either the three prior years ending December 31, or the three prior years ending June 30. You may choose a different basis at each renewal.
If you declare the June 30 basis, CPE must be fully completed on or before the day you submit the renewal application.
Licensees who renew with penalty during the 30-day grace period following June 30 must still declare either December 31 or June 30, and may not extend the deadline after June 30.
Including the 4 ethics hours, and 8 accounting and auditing hours for licensees supervising compilations.
Iowa's self-declared reporting basis is the state's most distinctive feature, and worth a worked example.
120 hours of CPE during the three years preceding renewal, including 4 hours in ethics and rules of professional conduct.
Iowa does not impose the kind of annual minimum used by many other states, so hours may be spread across the three years in any pattern.
Three years preceding renewal, on one of two bases the licensee chooses: January 1 to December 31, or July 1 to June 30.
Licensees must declare which date basis they are using at renewal, and may choose a different basis for each renewal cycle.
Each year at renewal you self-define the three-year window as either the three prior years ending December 31, or the three prior years ending June 30.
A CPA renewing June 30, 2026 who claims the December 31 basis is measured on January 1, 2023 to December 31, 2025. The following year, claiming the June 30 basis, the window would be July 1, 2024 to June 30, 2027.
Annually, on June 30.
When declaring the June 30 basis, CPE must be fully completed on or prior to the day the renewal application is submitted.
Four hours in ethics and rules of professional conduct during the three-year period.
No specific state board approval is required, and general ethics content can be used to fulfil the requirement.
No. Iowa does not use the kind of annual minimum described in many other states' rules.
The requirement is measured entirely across the chosen three-year window.
Licensees who supervise or sign off on compilation reports for financial statements.
The requirement does not apply to licensees who do not perform that work.
Self-study is limited to 50% of the hours required, which is 60 hours of the 120.
Nano learning is not accepted toward Iowa CPE requirements at all.
Yes. Non-technical subjects are capped at 50% of the total requirement, which is 60 hours.
This covers professional development topics such as communication, marketing, and interpersonal management.
Instruction is capped at 50% of total hours, authorship at 25%, and certification exam credit at 50% of the total renewal requirement.
Breakfast, lunch, or dinner meetings are limited to 25% of total hours and 2 credits per instance.
No. Hours that exceed the number required for the current renewal period may not be carried forward to a subsequent period.
The ability to switch reporting bases provides some of the flexibility that carryover would otherwise offer.
No CPE is required during the first year. In the second year, 40 hours must be reported before December 31, with an additional 40 hours in the third year.
After the third year, the standard 120-hour requirement applies for each three-year period.
Yes. A non-resident may meet Iowa's requirements by fulfilling their resident state's mandatory CPE requirements, provided the home state's rules align with Iowa's.
Confirm with the Board whether your home state's rules are treated as aligned before relying on this.
| Agency | Iowa Accountancy Examining Board, Professional Licensing Bureau |
|---|---|
| Address | 6200 Park Avenue, Suite 100, Des Moines, IA 50321 |
| Phone | (515) 725-9022 |
| Website | plb.iowa.gov — Accountancy |
| State society | Iowa Society of CPAs |
This page summarizes Iowa CPE rules for general informational purposes and is reviewed against the Iowa Accountancy Examining Board's published guidance. Rules change. Confirm your specific obligations with the Board before relying on any summary, including this one. Last reviewed August 2026 by CPE Solutions, LLC dba Professionals Publishing Group, NASBA Registry ID #111907.
Copyright © 2026 CPE Credit. All Rights Reserved.
