Iowa Administrative Code
Agency 193A - Accountancy Examining Board
Chapter 13 - Rules of Professional Ethics and Conduct
Rule 193A-13.5 - Compilation

Universal Citation: IA Admin Code 193A-13.5

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

(1) Who can perform. Only a CPA licensed under Iowa Code section 542.6 or 542.19, or any other applicable law or rule; an LPA licensed under Iowa Code section 542.8, or any other applicable law or rule; or a CPA exercising a practice privilege under Iowa Code section 542.20 may issue a report in standard form upon a compilation of financial information or otherwise provide compilation services in Iowa orfora client with a home office in Iowa. (More information can be found in rule 193A-6.4 (542).)

(2) Peer review. All individuals described in 193A-subrule 6.4(1) will satisfy peer review obligations, individually or through a peer review of a CPA or an LPA firm holding a permit to practice pursuant to Iowa Code section 542.7 or 542.8 or a CPA firm exercising a practice privilege under Iowa Code section 542.20.

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