State & Territory Requirements
|Social Security # Requirement||Yes|
|Education Requirement for Licensure||150 hours (including B.A.)|
|Participates in International Examination Program||Yes|
|Hours in Accounting:||24 semester hours or equivalent quarter hours in accounting above elementary level accounting or principles of accounting|
|Exam sitting requirements:||B.A. or within 120 days of B.A.|
|Experience Requirements:||1 year experience in more than one employment situation (includes internships) in government industry, academia or public accounting. 2 years experience for attest CPA which includes 1 year of attest and year of general experience.|
|Ethics Exam:||Must pass AICPA Professional Ethics Exam for initial licensure|
Iowa Society of Certified Public Accountants
1415 28th St.
West Des Moines, IA
Iowa Accountancy Examining Board
200 E. Grand Ave.
Des Moines, IA
Information for first-time applicants - CPA Examination Services
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