Iowa Administrative Code
Agency 193A - ACCOUNTANCY EXAMINING BOARD
Chapter 4 - LICENSURE OF LPAs
Rule 193A-4.1 - Qualifications for a license as a licensed public accountant

a. Satisfactory completion of the educational requirements of Iowa Code section 542.8(1) and rule 193A-4.2 (542);

b. No less than one year of verified experience including the types of services described in Iowa Code section 542.8(8) and rule 193A-4.12 (542); and

c. Successful completion of the examination described in Iowa Code section 542.8(3) and rule 193A-4.7 (542) and the ethics course and examination outlined in 193A-4.13 (542).

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;

b. Has had a professional license of any kind revoked in this or any other jurisdiction;

c. Makes a false statement of material fact on an application for a license or is otherwise implicated in the submission of a false application;

d. 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 that 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.

g. Is subject to discipline on any ground that would form the basis for discipline against a licensee.