Iowa Administrative Code
Agency 193A - Accountancy Examining Board
Chapter 9 - Reciprocity and Substantial Equivalency
Rule 193A-9.4 - Verification of State Licensure

An applicant holding a CPA certificate or license from another state or states will submit verification that the applicant's CPA certificate or license is valid and in good standing in the state in which the applicant's principal place of business is located. An applicant applying for a CPA certificate under the substantial equivalency provisions of Iowa Code section 542.19(1)"a" and paragraph 9.5(1)"a" may attach a letter of good standing to the application. Such letter of good standing will be prepared by the state in which the applicant's principal place of business is located and be dated within six months of the date of the application. To expedite the application process, the board will accept verification from another state's board by facsimile or email. The board reserves the right to request an original verification document directly from another state board.