Iowa Administrative Code
Agency 193A - Accountancy Examining Board
Chapter 10 - Continuing Education
Rule 193A-10.9 - Controls and Reporting

Universal Citation: IA Admin Code 193A-10.9

Current through Register Vol. 47, No. 13, December 25, 2024

(1) An applicant for renewal may be requested to provide, in such manner, including but not limited to the online renewal process, and at such time as set forth by the board, verification and documentation setting forth the continuing professional education in which the licensee has participated. The board may allow for attestation that the licensee has completed continuing education in lieu of providing a listing. If the applicant for renewal is requested to provide a listing of the continuing professional education completed, the documentation will include:

a. School, firm or organization conducting the course and contact information.

b. Location of course.

c. Title of course or description of content.

d. Principal instructor.

e. Dates attended.

f. Hours claimed.

g. Certificate of completion.

h. Name of participant.

i. Course field of study.

j. Type of instruction or delivery method.

k. Amount of CPE recommended.

l. Verification by CPE program sponsor representative.

Canceled checks and registration forms are not proof of attendance.

(2) The board may request sponsors of courses to furnish an attendance record, a certification of completion or any other information the board deems essential for administration of these continuing professional education rules.

(3) The board will verify, on a test basis, information submitted by licensees. If an application for renewal is not approved, the applicant will be so notified and may be granted a period of time by the board in which to correct the deficiencies noted.

(4) Primary responsibilities for documenting the continuing education compliance is with the licensee, and such documentation has to be retained for a period of three years subsequent to submission of the report claiming the credit. (More information can be found in 193A-subrule 14.3(1) and Iowa Code section 542.10(1) "a," which provides for permanent revocation based on fraud or deceit in procuring a license.) Satisfaction of the obligations, including retention of attendance records, certification of completion records, and written outlines, may be accomplished as follows:

a. For courses taken for scholastic credit in accredited universities and colleges (state, community, or private) or high school districts, evidence of satisfactory completion of the course will be sufficient; for noncredit courses taken, a statement of the hours of attendance, signed by the instructor, will be obtained by the licensee.

b. For correspondence and formal independent self-study courses, written evidence or a certificate of completion from the sponsor or course provider will be obtained by the licensee.

c. In all other instances, the licensee will maintain a record of the information as listed in subrule 10.8(3).

Disclaimer: These regulations may not be the most recent version. Iowa may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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