Bills › 91st General Assembly
Relating to qualifications for a certificate as a certified public accountant and including effective date provisions
Topics:State government
Where it is now
- Done: IntroducedFebruary 18, 2025
- Done: SubcommitteeFebruary 18, 2025
- Done: Senate committeeFebruary 26, 2025
- Done: Passes the SenateApril 8, 202547–0
- Skipped: House committeeSkipped
- Done: Passes the HouseMarch 17, 202596–0
- Done: To the GovernorMay 1, 2025
- Done: Signed into lawMay 1, 2025
Became SF 477 → Its progress continues under the new number. Go to SF 477 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
Senate subcommittee
Named February 18, 2025. On March 3, 2025 it recommended passage.
Three legislators hear a bill first and recommend what the committee should do; it’s the best time to weigh in. How to take part
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 →
Family tree
Where this legislation came from and where it went: earlier tries, the versions it moved through this Assembly, and later bills built on it.
Study bill
91st General Assembly
Earlier and later bills are matched by wording or an identical title; check the text to be sure it’s the same idea.