Iowa Administrative Code
Agency 193A - Accountancy Examining Board
Chapter 20 - Practice Privilege for Out-of-state Certified Public Accountants
Rule 193A-20.5 - Attest and Compilation Services
Universal Citation: IA Admin Code 193A-20.5
Current through Register Vol. 47, No. 6, September 18, 2024
Individuals providing compilation services in Iowa or for a client with a home office in Iowa need to comply with the peer review provisions of Iowa Code section 542.6(6) or provide such services through a CPA or LPA firm, or a substantially equivalent firm that holds a valid license in the firm's principal place of business and that complies with the peer review and ownership provisions of Iowa Code section 542.7 or 542.8.
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