Iowa Administrative Code
Agency 193A - Accountancy Examining Board
Chapter 3 - Certification of Cpas
Rule 193A-3.14 - Obtaining the Certificate

Universal Citation: IA Admin Code 193A-3.14

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

(1) A candidate who successfully passes the examination, completes the ethics course and examination and meets the obligations of rule 193A-3.1 (542) needs to apply for the certificate on the board's website. An applicant for a certificate may be denied the certificate for reasons outlined in subrule 3.4(3) regardless of when the incident occurred.

(2) If the candidate does not file an application for a certificate within three years of passing the examination, the candidate needs to comply with the basic continuing education obligations outlined in rule 193A-10.5 (542) prior to filing an application. The continuing education hours need to include a minimum of eight hours of continuing education every three years devoted to financial statement presentation, such as courses covering the statements on standards for accounting and review services (SSARS) and accounting and auditing updates.

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