4 hours of ethics CPE, per 3-yr period, for CPAs licensed in Iowa.
| Ethics hours required | 4 |
|---|---|
| Reporting cycle | Per 3-yr period |
| State-specific content | Not required |
| Self-study accepted | Yes — NASBA QAS Self-Study |
| Our sponsor status | NASBA Registry #111907 |
Four hours of ethics and rules of professional conduct.
Four hours of ethics and rules of professional conduct during the three-year reporting period.
No. No specific state board approval is required and a general ethics course satisfies the requirement.
Renewal is 30 June annually, and you may choose your own three-year measurement window: either the three years ending 31 December before renewal, or the three years ending 30 June of the renewal year. You may pick a different basis from one year to the next.
You choose. At each renewal you may define your reporting period as either the three years ending 31 December before renewal, or the three years ending 30 June of the renewal year — and you may pick a different basis from one year to the next.
Yes. Self-study is capped at 50% of the required hours. Non-technical subjects are also capped at 50%, instruction at 50% and authorship at 25%.
No CPE is required at the first renewal. At the second renewal you need at least 40 hours completed after initial licensure, and at the third at least 80 hours.
Iowa Accountancy Examining Board
NASBA Registry requirement summary ↗
State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Requirements change; confirm current rules with your Board before completing coursework.