Iowa Administrative Code
Agency 193A - ACCOUNTANCY EXAMINING BOARD
Chapter 3 - CERTIFICATION OF CPAs
Rule 193A-3.1 - Qualifications for a certificate as a certified public accountant
Universal Citation: IA Admin Code 193A-3.1
Current through Register Vol. 46, No. 19, March 20, 2024
(1) A person of good moral character who makes application pursuant to Iowa Code section 542.6 may be granted a certificate as a certified public accountant if the person satisfies all of the following qualifications:
a. Satisfactory completion of the educational
requirements of Iowa Code section
542.5(7)
and rule
193A-3.2 (542);
b. No less than one year of verified
experience including the types of services described in Iowa Code section
542.5(12)
and rule
193A-3.12 (542); and
c. Successful completion of the examination
described in Iowa Code section
542.5(8)
and rule
193A-3.5 (542) and the ethics
course and examination outlined in
193A-3.13 (542).
(2) An application may be denied if the applicant:
a. Subject to the
limitations and processes set forth at Iowa Code section
272C.15
and corresponding implementing rules located at 193-Chapter 15, has been
convicted of a crime described in Iowa Code section
542.5(2);
b. Has had a professional license of any kind
revoked in this or any other jurisdiction, as provided in Iowa Code section
542.5(3);
c. Makes a false statement of material fact
on an application for a certificate or is otherwise implicated in the
submission of a false application as provided in Iowa Code section
542.5(4);
d. Has violated a provision of Iowa Code
section
542.20 or has
been assessed penalties pursuant to Iowa Code section
542.14
or 193A-Chapter 17;
e. Is the
subject of a notice of noncompliance as provided in 193-Chapter 8;
f. Demonstrates a lack of moral character in
a manner which the board reasonably believes will impair the applicant's
ability to practice public accountancy in full compliance with the public
interest and state policies described in Iowa Code section
542.2. While
it is not possible to itemize all actions or behaviors which may demonstrate a
lack of moral character, the following nonexclusive list of factors will guide
the board in making its determination. However, the board shall not deny an
application on the basis of an arrest that was not followed by a conviction
based on a finding that because of that arrest the applicant lacks moral
character.
(1) A pattern and practice of
making false or deceptive representations, or of omitting material facts, while
providing the public any of the services described in Iowa Code section
542.3(20);
(2) Fraud or dishonesty while advertising or
selling goods or services to the public;
(3) Willful or repeated failure to timely
file tax returns or other mandatory submittals due a governmental
body;
(4) Fiscally irresponsible
behavior in the absence of mitigating circumstances;
g. Is subject to discipline on any ground
that would form the basis for discipline against a licensee; or
h. Has had a practice privilege revoked in
this or another jurisdiction.
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