Bills › 91st General Assembly
Relating to qualifications for a certificate as a certified public accountant and including effective date provisions
Sponsored by the House State Government Committee
Topics:State government
Where it is now
- Done: IntroducedFebruary 13, 2025
- Done: SubcommitteeFebruary 13, 2025
- Done: House committeeFebruary 26, 2025
- Done: Passes the HouseMarch 17, 202596–0
- Done: Senate committeeApril 3, 2025
- Done: Passes the SenateApril 8, 202547–0
- Done: To the GovernorMay 1, 2025
- Done: Signed into lawMay 1, 2025
Signed into law What’s a funnel?
What’s in it
This bill relates to the qualifications for a certificate as a certified public accountant and the practice of public accounting, and includes effective date provisions. Under the bill, an applicant for initial issuance of a certificate as a certified public accountant (CPA) shall have completed at least 150 semester hours of college education, a degree, and no less than one year of experience, or shall have completed at least 120 semester hours of college education, a degree, and no less than two years of experience.
Read the full explanation
A degree required by the bill must be at least a baccalaureate degree and be conferred by a college or university recognized by the board, and the degree program must include a concentration in accounting or another area of study that the board determines to be substantially equivalent. The experience required by the bill shall include providing any type of service or advice involving the use of accounting, attest, compilation, management advisory, financial advisory, tax, or consulting, as verified by an applicant, that meets the requirements prescribed by the board by rule. The experience may be in the government, industry, academia, or public sector.
From the explanation printed with the bill as introduced, written by the Legislative Services Agency. Amendments adopted later aren’t reflected. Full bill text · What changed before it passed
House subcommittee
Named February 13, 2025 (as HSB 177). On February 25, 2025 it recommended passage.
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Iowa Code it changes
Read from the bill as introduced. Each links to every bill touching that chapter of the Iowa Code. How the Code works
Lobbying
2 for · 0 against · 2 undecided · Who →
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Where this legislation came from and where it went: earlier tries, the versions it moved through this Assembly, and later bills built on it.
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91st General Assembly
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