Iowa Administrative Code
Agency 193A - Accountancy Examining Board
Chapter 21 - Practice Privilege for Out-of-state Certified Public Accounting Firms
Rule 193A-21.5 - Attest and Compilation Services
Universal Citation: IA Admin Code 193A-21.5
Current through Register Vol. 47, No. 6, September 18, 2024
Unless otherwise obligated by rule 193A-21.3 (542), attest and compilation services may be performed by an out-of-state CPA firm exercising a practice privilege as long as the out-of-state firm is validly licensed in the state of its principal place of business, complies with Iowa Code section 542.20(5) and 542.20(6) and associated rules, and complies with the peer review and ownership provisions of Iowa Code section 542.7.
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.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
