Iowa Administrative Code
Agency 193A - Accountancy Examining Board
Chapter 9 - Reciprocity and Substantial Equivalency
Rule 193A-9.3 - Background and Character
Universal Citation: IA Admin Code 193A-9.3
Current through Register Vol. 47, No. 6, September 18, 2024
(1) An applicant for a CPA certificate under this chapter will disclose on the application all background and character information requested by the board including, but not limited to:
a. All states or foreign
jurisdictions in which the applicant has applied for or holds aCPA certificate or
license, or a substantially equivalent designation from a foreign
country;
b. Any past denial,
revocation, suspension, or refusal to renew a CPA certificate, license or permit
to practice, or voluntary surrender of a CPA certificate, license or permit to
resolve or avoid disciplinary action, or similar actions concerning a
substantially equivalent foreign designation;
c. Any other form of discipline imposed against
the holder of a CPA certificate, license or permit, or a substantially equivalent
foreign designation;
d. The
conviction of any felony or any crime described in Iowa Code section
542.5(2);
e. The revocation of a
professional license of any kind in this or any other jurisdiction; and
f. Such additional information as the board may
request to determine if grounds exist to deny certification under 193A-subrule
3.1(2).
(2) The board may deny an application based on prior discipline imposed against the holder of a CPA certificate, license or permit, or a substantially equivalent foreign designation, or on any of the grounds listed in 193A-subrule 3.1(2).
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