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State Requirements


State & Territory Requirements

Last Updated 6/26/2020


Age Requirement No
Citizenship Requirement No
Residency Requirement No
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
State Society

Iowa Society of Certified Public Accountants

Lindsey Haley


1415 28th St.

Ste. 450

West Des Moines, IA



State Board

Iowa Accountancy Examining Board


200 E. Grand Ave.

Ste. 350

Des Moines, IA


Information for first-time applicants - CPA Examination Services

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