reglab/statecodes huggingface dataset:
Iowa Administrative Code › Agency 193 - Professional Licensing and Regulation Bureau › Chapter 15 - Use of Criminal Convictions in Eligibility Determinations and Initial Licensing Decisions › Rule 193-15.3 - Eligibility Determination

Current through Register Vol. 47, No. 3, July 24, 2024
(1) An individual who has not yet submitted a
			 completed license application may petition the board for a determination of
			 whether one or more of the individual's convictions are disqualifying offenses
			 that would render the individual ineligible for licensure. An individual with a
			 conviction is not required to petition the board for an eligibility
			 determination prior to applying for licensure.
(2) To petition the board for an eligibility
			 determination of whether one or more of the petitioner's convictions are
			 disqualifying offenses, a petitioner shall submit all of the following:
a. A completed petition for eligibility
			 determination form;
b. The complete
			 criminal record for each of the petitioner's convictions;
c. A personal statement regarding whether
			 each conviction directly relates to the duties and responsibilities of the
			 profession and why the board should find the petitioner
			 rehabilitated;
d. All evidence of
			 rehabilitation that the petitioner wishes to be considered by the board;
			 and
e. Payment of a nonrefundable
			 fee of $25.
Iowa Administrative Code › Agency 193 - Professional Licensing and Regulation Bureau › Chapter 15 - Use of Criminal Convictions in Eligibility Determinations and Initial Licensing Decisions › Rule 193-15.3 - Eligibility Determination

Current through Register Vol. 47, No. 3, July 24, 2024
(1) An individual who has not yet submitted a
			 completed license application may petition the board for a determination of
			 whether one or more of the individual's convictions are disqualifying offenses
			 that would render the individual ineligible for licensure. An individual with a
			 conviction is not required to petition the board for an eligibility
			 determination prior to applying for licensure.
(2) To petition the board for an eligibility
			 determination of whether one or more of the petitioner's convictions are
			 disqualifying offenses, a petitioner will submit all of the following:
a. A completed petition for eligibility
			 determination form;
b. The complete
			 criminal record for each of the petitioner's convictions;
c. A personal statement regarding whether
			 each conviction directly relates to the duties and responsibilities of the
			 profession and why the board should find the petitioner
			 rehabilitated;
d. All evidence of
			 rehabilitation that the petitioner wishes to be considered by the board;
			 and
e. Payment of a nonrefundable
			 fee of $25.
Iowa Administrative Code › Agency 193 - Professional Licensing and Regulation Bureau › Chapter 15 - Use of Criminal Convictions in Eligibility Determinations and Initial Licensing Decisions › Rule 193-15.4 - Appeal

Current through Register Vol. 47, No. 3, July 24, 2024
A petitioner deemed ineligible or an applicant denied a license
				because of a disqualifying offense may appeal the decision in the manner and
				time frame set forth in the board's written decision. A timely appeal will
				initiate a nondisciplinary contested case proceeding. The board's rules
				governing contested case proceedings will apply unless otherwise specified in
				this rule. If the petitioner or applicant fails to timely appeal, the board's
				written decision will become a final order.
(1) An administrative law judge will serve as
			 the presiding officer of the nondisciplinary contested case proceeding, unless
			 the board elects to serve as the presiding officer. When an administrative law
			 judge serves as the presiding officer, the decision rendered shall be a
			 proposed decision.
(2) The
			 contested case hearing shall be closed to the public and the board's review of
			 a proposed decision shall occur in closed session.
(3) The office of the attorney general shall
			 represent the board's initial ineligibility determination or license denial and
			 shall have the burden of proof to establish that the petitioner or applicant's
			 convictions include at least one disqualifying offense. Upon satisfaction of
			 this burden by a preponderance of the evidence by the office of the attorney
			 general, the burden of proof shall shift to the petitioner or applicant to
			 establish rehabilitation by clear and convincing evidence.
(4) A petitioner or applicant must appeal an
			 ineligibility determination or license denial in order to exhaust
			 administrative remedies. A petitioner or applicant may only seek judicial
			 review of an ineligibility determination or license denial after the issuance
			 of a final order following a contested case proceeding. Judicial review of the
			 final order following a contested case proceeding shall be in accordance with
			 Iowa Code chapter 17A.
Iowa Administrative Code › Agency 193 - Professional Licensing and Regulation Bureau › Chapter 15 - Use of Criminal Convictions in Eligibility Determinations and Initial Licensing Decisions › Rule 193-15.4 - Appeal

Current through Register Vol. 47, No. 3, July 24, 2024
A petitioner deemed ineligible or an applicant denied a license
				because of a disqualifying offense may appeal the decision in the manner and
				time frame set forth in the board's written decision. A timely appeal will
				initiate a nondisciplinary contested case proceeding. The board's rules
				governing contested case proceedings will apply unless otherwise specified in
				this rule. If the petitioner or applicant fails to timely appeal, the board's
				written decision will become a final order.
(1) An administrative law judge will serve as
			 the presiding officer of the nondisciplinary contested case proceeding, unless
			 the board elects to serve as the presiding officer. When an administrative law
			 judge serves as the presiding officer, the decision rendered is a proposed
			 decision.
(2) The contested case
			 hearing is closed to the public and the board's review of a proposed decision
			 occurs in closed session.
(3) The
			 office of the attorney general will represent the board's initial ineligibility
			 determination or license denial and will have the burden of proof to establish
			 that the petitioner or applicant's convictions include at least one
			 disqualifying offense. Upon satisfaction of this burden by a preponderance of
			 the evidence by the office of the attorney general, the burden of proof will
			 shift to the petitioner or applicant to establish rehabilitation by clear and
			 convincing evidence.
(4) A
			 petitioner or applicant will need to appeal an ineligibility determination or
			 license denial in order to exhaust administrative remedies. A petitioner or
			 applicant may only seek judicial review of an ineligibility determination or
			 license denial after the issuance of a final order following a contested case
			 proceeding. Judicial review of the final order following a contested case
			 proceeding will be in accordance with Iowa Code chapter 17A.
Iowa Administrative Code › Agency 193 - Professional Licensing and Regulation Bureau › Chapter 15 - Use of Criminal Convictions in Eligibility Determinations and Initial Licensing Decisions › Rule 193-15.5 - Future Petitions or Applications

Current through Register Vol. 47, No. 3, July 24, 2024
If a final order determines a petitioner is ineligible, the
				petitioner may not submit a subsequent petition for eligibility determination
				or a license application prior to the date specified in the final order. If a
				final order denies a license application, the applicant may not submit a
				subsequent license application or a petition for eligibility determination
				prior to the date specified in the final order.
Iowa Administrative Code › Agency 193A - Accountancy Examining Board › Chapter 2 - Organization and Administration › Rule 193A-2.1 - Description

Current through Register Vol. 47, No. 3, July 24, 2024
(1) The accountancy examining board administers
			 and enforces the provisions of Iowa Code chapter 542 with regard to the practice
			 of accountancy in the state.
(2) The
			 primary mission of the board is to protect the public interest.
Iowa Administrative Code › Agency 193A - Accountancy Examining Board › Chapter 2 - Organization and Administration › Rule 193A-2.3 - Annual Meeting

Current through Register Vol. 47, No. 3, July 24, 2024
At the first board meeting scheduled after April 30 of each year
				(the annual meeting), the board will elect a chair and vice-chair to serve until
				their successors are elected.
Iowa Administrative Code › Agency 193A - Accountancy Examining Board › Chapter 2 - Organization and Administration › Rule 193A-2.5 - Board Administrator's Duties

Current through Register Vol. 47, No. 3, July 24, 2024
The board administrator's duties include the following:
(1) Ensuring that complete records are kept of
			 all applications for examination and registration; all certificates, licenses and
			 permits granted; and all necessary information in regard thereto. The board
			 administrator is the lawful custodian of the board records.
(2) Determining when the prerequisites for
			 licensure have been satisfied with regard to issuance of certificates, licenses
			 or registrations.
(3) Submitting to
			 the board any questionable application.
(4) Keeping accurate minutes of board
			 meetings.
(5) Keeping a list of
			 persons issued certificates as certified public accountants, persons issued
			 licenses as licensed public accountants, and all firms issued permits to
			 practice.
(6) Performing such
			 additional administrative duties as assigned.
Iowa Administrative Code › Agency 193A - Accountancy Examining Board › Chapter 2 - Organization and Administration › Rule 193A-2.6 - Disclosure of Confidential Information

Current through Register Vol. 47, No. 3, July 24, 2024
(1) Persons who take
			 the examination may consent to the publication of their names on a list of
			 passing candidates.
(2) Information
			 relating to the examination results, including the specific grades by subject
			 matter, may only be given to the person who took the examination, except that the
			 board may:
a. Disclose the specific grades by
			 subject matter to the regulatory authority of any other state or foreign country
			 in connection with the candidate's application for a reciprocal certificate or
			 license from the other state or foreign country, but only if requested by the
			 applicant.
b. Disclose the specific
			 grades by subject matter to educational institutions, professional organizations,
			 or others, provided the names of the persons taking the examination are not
			 provided in conjunction with the scores.
Iowa Administrative Code › Agency 193A - Accountancy Examining Board › Chapter 3 - Certification of Cpas › Rule 193A-3.1 - Qualifications for a Certificate as a Certified Public Accountant

Current through Register Vol. 47, No. 3, July 24, 2024
(1) A person who meets the qualifications of
			 Iowa Code section 542.5 and this chapter and applies pursuant to Iowa Code
			 section 542.6 may be granted a certificate as a certified public
			 accountant.
(2) An application may be
			 denied if the applicant is in violation of any of the requirements of Iowa Code
			 chapter 542, prior enforcement proceedings under 193A-Chapter 17, or Iowa Code
			 section 272C.15.
Iowa Administrative Code › Agency 193A - Accountancy Examining Board › Chapter 3 - Certification of Cpas › Rule 193A-3.2 - Colleges or Universities Recognized by the Board

Current through Register Vol. 47, No. 3, July 24, 2024
Pursuant to Iowa Code section 542.5(7), the board recognizes
				educational institutions accredited by the Association to Advance Collegiate
				Schools of Business and the regional accrediting bodies listed in the Accredited
				Institutions of Postsecondary Education as published on January 1, 2024.
This rule is intended to implement Iowa Code section
				542.5.
Iowa Administrative Code › Agency 193A - Accountancy Examining Board › Chapter 3 - Certification of Cpas › Rule 193A-3.3 - Accounting Concentration

Current through Register Vol. 47, No. 3, July 24, 2024
(1) A candidate will
			 be deemed to have met the educational requirement if, as part of the 150 semester
			 hours of education as outlined in Iowa Code section 542.5, the candidate has met
			 one of the following four conditions:
a. Earned
			 a graduate degree with a concentration in accounting from a program that is
			 accredited in accounting by an accrediting agency recognized by the
			 board.
b. Earned a graduate degree in
			 business from a program that is accredited in business by an accrediting agency
			 recognized by the board and completed at least 24 semester hours in accounting,
			 including courses covering the subjects of financial accounting, auditing,
			 taxation, and management accounting. Such accounting hours exclude elementary
			 accounting or principles of accounting, internships or life experience.
c. Earned a baccalaureate degree in business or
			 accounting from a program that is accredited in business by an accrediting agency
			 recognized by the board and completed at least 24 semester hours in accounting
			 courses covering the subjects of financial accounting, auditing, taxation, and
			 management accounting. Such accounting hours exclude elementary accounting or
			 principles of accounting, internships or life experience.
d. Earned a baccalaureate or higher degree and
			 completed the following hours from an accredited institution recognized by the
			 board:
(1) At least 24 semester hours in
			 accounting courses above elementary accounting or principles of accounting
			 covering the subjects of financial accounting, auditing, taxation, and management
			 accounting, not including internships or life experience; and
(2) At least 24 additional semester hours in
			 business-related courses, not including internships or life experience.
			 Elementary accounting hours that do not qualify under subparagraph
			 3.3(1)
"d"
(1) may apply toward business-related courses.
Quarter hours will be accepted in lieu of semester hours at a 3:2
				ratio; that is, three quarter hours are equivalent to two semester hours.
				Internships and life experience hours may apply toward the total required 150
				hours.
Iowa Administrative Code › Agency 193A - Accountancy Examining Board › Chapter 3 - Certification of Cpas › Rule 193A-3.4 - Examination Applications

Current through Register Vol. 47, No. 3, July 24, 2024
(1) An individual
			 desiring to take the certified public accountant examination as an initial
			 candidate should apply to the board's test administrator. Only a complete
			 application will be considered. A complete application includes a completed
			 application form, the designated fee, and all applicable college
			 transcripts.
(2) To be eligible to
			 apply for the examination, a candidate needs to fulfill the requirements of rule
			 193A-3.3 (542). A candidate may apply for the examination before the educational
			 requirements are met pursuant to Iowa Code section 542.5(9).
(3) A candidate whose application is denied
			 under subrule 3.1(2) may be denied admittance to the examination by the
			 board.
(4) A candidate may be
			 considered as a reexamination applicant regardless of whether or not the
			 candidate sat for the examination once initially approved. Reexamination
			 applicants may apply to the board's test administrator.
(5) A nonrefundable proctoring fee will be
			 collected from a candidate who wishes tobe proctored in Iowa.
Iowa Administrative Code › Agency 193A - Accountancy Examining Board › Chapter 3 - Certification of Cpas › Rule 193A-3.5 - Content and Grading of the Examination

Current through Register Vol. 47, No. 3, July 24, 2024
(1) The board may use
			 the Uniform Certified Public Accountant Examination prepared by the American
			 Institute of Certified Public Accountants or another nationally recognized
			 organization under a plan of cooperation with the boards of all states and
			 territories of the United States.
(2)
			 The board may also make use of the advisory grading service provided by the
			 American Institute of Certified Public Accountants or another nationally
			 recognized organization under a plan of cooperation with the boards of all states
			 and territories of the United States.
Iowa Administrative Code › Agency 193A - Accountancy Examining Board › Chapter 3 - Certification of Cpas › Rule 193A-3.6 - Conditional Requirements

Current through Register Vol. 47, No. 3, July 24, 2024
(1) Effective with
			 the implementation of the computer-based examination, a candidate may take the
			 test subjects individually and in any order. Except as provided in rule
			 193A-3.7 (542), credit for any subjects passed will be valid for 30 months from
			 the actual date initial credit is earned, without the candidate having to attain
			 a minimum score on any failed subject(s) and without regard to whether the
			 candidate sat for any other subjects. The candidate needs to pass all four
			 subjects of the examination within a rolling 30-month period that begins on the
			 date initial credit is earned, which is calculated on the date the examination
			 administrator provides scores to the boards, the candidate, or both. If all four
			 subjects are not passed within the 30-month period, credit for any subject taken
			 outside the 30-month period will expire.
(2) A candidate will be deemed to have passed
			 the examination once the candidate holds, at the same time, valid credit for
			 passing each of the four subjects of the examination. For purposes of this rule,
			 credit for passing a subject of the examination is valid from the actual date of
			 the testing event for that subject, regardless of the date the candidate actually
			 received notice of the passing score.
This rule is intended to implement Iowa Code section
				542.5.
Iowa Administrative Code › Agency 193A - Accountancy Examining Board › Chapter 3 - Certification of Cpas › Rule 193A-3.7 - Extension of Conditional Status

Current through Register Vol. 47, No. 3, July 24, 2024
(1) The time limit
			 within which a candidate needs to pass all subjects under these rules will not
			 include any period during which the candidate was serving in the armed forces of
			 the United States. This exception does not apply if the candidate takes an
			 examination while so serving. The board may extend the time limit in particular
			 instances on a case-by-case basis.
(2) The time limit within which a candidate
			 needs to pass all subjects under these rules may be extended for hardship cases,
			 such as when the applicant for the examination is prevented from attending for
			 such reasons as unexpected illness, verified by a medical doctor, or a death in
			 the family, verified in writing.
(3)
			 The time limit within which a candidate needs to pass all subjects under these
			 rules may be extended if circumstances occur that prevent the score from an
			 examination from reaching the candidate in a reasonable period of time. Such
			 circumstances would allow the candidate the opportunity to retake a failed
			 subject.
Iowa Administrative Code › Agency 193A - Accountancy Examining Board › Chapter 3 - Certification of Cpas › Rule 193A-3.8 - Transfer of Credit From Another Jurisdiction

Current through Register Vol. 47, No. 3, July 24, 2024
A candidate requesting transfer of grades from any other
				jurisdiction will be subject to the same provisions of these rules as an Iowa
				candidate, provided that the examination given by the licensing authority in the
				other state was an examination approved by the Iowa board.
Iowa Administrative Code › Agency 193A - Accountancy Examining Board › Chapter 3 - Certification of Cpas › Rule 193A-3.10 - Conduct of the Examination

Current through Register Vol. 47, No. 3, July 24, 2024
(1) Any individual
			 who subverts or attempts to subvert the examination process may, at the
			 discretion of the board, have the individual's examination scores declared
			 invalid for the purpose of certification in Iowa, be barred from accountancy
			 licensing and certification examinations in Iowa, or be subject to the imposition
			 of other sanctions the board deems appropriate.
(2) Individuals are subject to the conduct
			 rules and regulations of the examination administrator.
(3) Any examination candidate who wishes to
			 appeal a decision of the board under this rule may request a contested case
			 hearing. The request for hearing needs to be in writing, briefly describe the
			 basis for the appeal, and be filed in the board's office within 30 days of the
			 date of the board decision being appealed. Any hearing requested under this
			 subrule will be governed by the rules applicable to contested case hearings under
			 193-Chapter 7.
Iowa Administrative Code › Agency 193A - Accountancy Examining Board › Chapter 3 - Certification of Cpas › Rule 193A-3.11 - Refunding of Examination Fees

Current through Register Vol. 47, No. 3, July 24, 2024
Examination fees will not be refunded except in hardship cases,
				such as when the candidate for the examination is prevented from attending for
				such reasons as unexpected illness, verified by a medical doctor, a death in the
				family, or a call to active military service, in which case 50 percent of the fee
				may be returned. Written documentation including evidence of the hardship will be
				provided to the board's test administrator.
Iowa Administrative Code › Agency 193A - Accountancy Examining Board › Chapter 3 - Certification of Cpas › Rule 193A-3.12 - Experience for Certificate

Current through Register Vol. 47, No. 3, July 24, 2024
(1) One year of
			 experience will consist of full- or part-time employment that extends over a
			 period of no less than one year and no more than three years and includes no
			 fewer than 2,000 hours of performance of services outlined in Iowa Code section
			 542.5(12). Experience may be gained in more than one employment situation,
			 including an internship.
(2) An
			 applicant seeking qualification as an attest CPA will have, at a minimum, two
			 years of experience, as described in 193A-subrule 6.2(1).
(3) All experience will be verified by a
			 licensee with direct supervisory control over the applicant orby a licensee who
			 can attest that the experience gained by the applicant meets the requirements of
			 Iowa Code section 542.5(12)  if the applicant is not supervised by a
			 licensee.
(4) Teaching experience will
			 be in the employment ofan institution of higher education and will include
			 teaching a minimum of 24 semester hours of accounting courses for which the
			 course participants receive credit on an official transcript. Teaching of
			 noncredit continuing education courses will not qualify under this
			 rule.
Iowa Administrative Code › Agency 193A - Accountancy Examining Board › Chapter 3 - Certification of Cpas › Rule 193A-3.14 - Obtaining the Certificate

Current through Register Vol. 47, No. 3, July 24, 2024
(1) A candidate who
			 successfully passes the examination, completes the ethics course and examination
			 and meets the obligations of rule 193A-3.1 (542) needs to apply for the
			 certificate on the board's website. An applicant for a certificate may be denied
			 the certificate for reasons outlined in subrule 3.4(3) regardless of when the
			 incident occurred.
(2) If the
			 candidate does not file an application for a certificate within three years of
			 passing the examination, the candidate needs to comply with the basic continuing
			 education obligations outlined in rule 193A-10.5 (542) prior to filing an
			 application. The continuing education hours need to include a minimum of eight
			 hours of continuing education every three years devoted to financial statement
			 presentation, such as courses covering the statements on standards for accounting
			 and review services (SSARS) and accounting and auditing
			 updates.
Iowa Administrative Code › Agency 193A - Accountancy Examining Board › Chapter 3 - Certification of Cpas › Rule 193A-3.15 - Use of Title

Current through Register Vol. 47, No. 3, July 24, 2024
(1) Only a person who
			 holds an active, unexpired certificate and who complies with the requirements of
			 193A-Chapters 5 and 10 or a person lawfully exercising a practice privilege under
			 Iowa Code section 542.20 may use or assume the title "certified public
			 accountant" or the abbreviation "CPA" or any other title, designation, words,
			 letters, abbreviation, sign, card, or device tending to indicate that such person
			 is a certified public accountant.
(2)
			 Rules regarding the use of the title "CPA" in a firm name are found in the AICPA
			 Code of Professional Conduct as adopted by reference in 193A-Chapter
			 13.
Iowa Administrative Code › Agency 193A - Accountancy Examining Board › Chapter 4 - Licensure of Lpas › Rule 193A-4.1 - Qualifications for a License as a Licensed Public Accountant

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
			 A person who meets the qualifications and applies subject to Iowa Code section
			 542.8 may be granted a license as a licensed public accountant.
(2) An application may be denied if the
			 applicant is in violation of any of the requirements of Iowa Code chapter 542,
			 prior enforcement proceedings under 193A-Chapter 17, or Iowa Code section
			 272C.15.
Iowa Administrative Code › Agency 193A - Accountancy Examining Board › Chapter 4 - Licensure of Lpas › Rule 193A-4.2 - Examination Application

Current through Register Vol. 47, No. 3, July 24, 2024
(1) An individual
			 desiring to take the examination to qualify for a license as a licensed public
			 accountant should apply to the board's test administrator.
(2) To be eligible to take the examination, the
			 applicant needs to meet the conditions of Iowa Code section
			 542.8(1)
"b"
at the time of filing the application.
(3) A candidate whose application is denied
			 under subrule 4.1(2) may be denied admittance to the examination by the
			 board.
Iowa Administrative Code › Agency 193A - Accountancy Examining Board › Chapter 4 - Licensure of Lpas › Rule 193A-4.3 - Major in Accounting

Current through Register Vol. 47, No. 3, July 24, 2024
In determining whether the conditions in Iowa Code section
				542.8(1)
"b"
(2) asto a major in accounting have been met, the
				board will follow the provisions associated with a concentration in accounting
				outlined in rule 193A-3.3 (542).
Iowa Administrative Code › Agency 193A - Accountancy Examining Board › Chapter 4 - Licensure of Lpas › Rule 193A-4.4 - Transcripts Needed

Current through Register Vol. 47, No. 3, July 24, 2024
In order for an applicant's claim to college or university
				credits to be confirmed, the applicant needs to have an official transcript of
				credit issued by a recognized institution sent by the institution to the board's
				test administrator at the time of application.
Iowa Administrative Code › Agency 193A - Accountancy Examining Board › Chapter 4 - Licensure of Lpas › Rule 193A-4.6 - Content and Grading of the Examination

Current through Register Vol. 47, No. 3, July 24, 2024
(1) The board may use
			 the examination prepared by the Accreditation Council for Accountancy and
			 Taxation, without questions regarding auditing or attest functions.
(2) The board may use the grading services
			 provided by the Accreditation Council for Accountancy and Taxation.
(3) Absent a showing of good cause, the board
			 will accept the passing grade established by the Accreditation Council for
			 Accountancy and Taxation.
(4)
			 Alternatively, an applicant may satisfy the examination obligations of this rule
			 by passing the Financial Accounting and Reporting and Regulation sections of the
			 CPA examination provided by the AICPA.
Iowa Administrative Code › Agency 193A - Accountancy Examining Board › Chapter 4 - Licensure of Lpas › Rule 193A-4.7 - Conditional Requirements

Current through Register Vol. 47, No. 3, July 24, 2024
Effective with the implementation of the computer-based
				examination, a candidate may take the required test subjects individually and in
				any order. Except as provided in rule 193A-3.7 (542), credit for any subjects
				passed will be valid for 18 months from the actual date the candidate sat for the
				subject, without the candidate having to attain a minimum score on any failed
				subject(s) and without regard to whether the candidate sat for any other
				subjects. The candidate needs to pass both subjects of the examination within a
				rolling 18-month period that begins on the date that the first subject is passed.
				If both subjects are not passed within the 18-month period, credit for any
				subject taken outside the 18-month period will expire.
Iowa Administrative Code › Agency 193A - Accountancy Examining Board › Chapter 4 - Licensure of Lpas › Rule 193A-4.8 - Examination Procedures

Current through Register Vol. 47, No. 3, July 24, 2024
The examination procedures to be followed by a candidate for the
				certified public accountants' examination as outlined in rule 193A-3.8 (542) apply
				to a licensed public accountant examination candidate.
Iowa Administrative Code › Agency 193A - Accountancy Examining Board › Chapter 4 - Licensure of Lpas › Rule 193A-4.9 - Refunding of Examination Fees

Current through Register Vol. 47, No. 3, July 24, 2024
Examination fees will not be refunded except as provided by the
				rules concerning the refunding of examination fees to an examination candidate
				for a certified public accountant certificate outlined in rule
				193A-3.10(542).
Iowa Administrative Code › Agency 193A - Accountancy Examining Board › Chapter 4 - Licensure of Lpas › Rule 193A-4.10 - Credit for an Examination Taken in Another State

Current through Register Vol. 47, No. 3, July 24, 2024
A candidate who has partially passed an examination in another
				state will be given credit for the part or parts passed, provided the candidate
				meets the conditioning requirements of the board and further provided the
				examination given by the licensing authority in the other state was an
				examination that complies with rule 193A-4.7 (542).
Iowa Administrative Code › Agency 193A - Accountancy Examining Board › Chapter 4 - Licensure of Lpas › Rule 193A-4.11 - Experience for License

Current through Register Vol. 47, No. 3, July 24, 2024
(1) One year of
			 experience will consist of full- or part-time employment that extends over a
			 period of no less than one year and no more than three years and includes no
			 fewer than 2,000 hours of performance of services outlined in Iowa Code section
			 542.8(8). Experience may be gained in more than one employment situation,
			 including an internship.
(2) All
			 experience will be verified by a licensee with direct supervisory control over
			 the applicant orby a licensee who can attest that the experience gained by the
			 applicant meets the conditions of subrule 4.12(1) if the applicant is not
			 supervised by a licensee.
(3) Teaching
			 experience needs to be in the employment of an institution of higher education
			 and needs to include teaching a minimum of 24 semester hours of accounting
			 courses for which the course participants will receive credit on an official
			 transcript. Teaching of noncredit continuing education courses will not qualify
			 under this rule.
Iowa Administrative Code › Agency 193A - Accountancy Examining Board › Chapter 4 - Licensure of Lpas › Rule 193A-4.13 - Statements on Standards for Accounting and Review Services (SSARS) Education

Current through Register Vol. 47, No. 3, July 24, 2024
An LPA license applicant needs to complete a minimum of eight
				hours of continuing education devoted to statements on standards for accounting
				and review services (SSARS) prior to issuance of the license.
Iowa Administrative Code › Agency 193A - Accountancy Examining Board › Chapter 4 - Licensure of Lpas › Rule 193A-4.14 - Obtaining the License

Current through Register Vol. 47, No. 3, July 24, 2024
A candidate who successfully passes the examination and completes
				conditions outlined in rules 193A-4.12 (542), 193A-4.13 (542) and 193A-4.14 (542)
				may apply for licensure on the board's website. An applicant is obligated to list
				on the application all states in which the applicant has applied for or holds a
				certificate, license or permit and will also list any past denial, revocation,
				suspension, refusal to renew, or voluntary surrender to avoid disciplinary action
				of a certificate, license or permit. An applicant will notify the board in
				writing within 30 days after the occurrence of any issuance, denial, revocation,
				suspension, refusal to renew, or voluntary surrender to avoid disciplinary action
				of a certificate, license or permit by another state. An applicant for licensure
				may be denied the license for reasons outlined in subrule 4.1(2) regardless of
				when the incident occurred.
Iowa Administrative Code › Agency 193A - Accountancy Examining Board › Chapter 4 - Licensure of Lpas › Rule 193A-4.15 - Licensure by Reciprocity

Current through Register Vol. 47, No. 3, July 24, 2024
(1) Iowa Code section
			 542.8 examination obligations will be waived for an applicant who has passed a
			 comparable examination administered by another state if the examination was
			 prepared and graded by the Board of Examiners of the American Institute of
			 Certified Public Accountants or the Accreditation Council for Accountancy and
			 Taxation.
(2) A person desiring a
			 license as a licensed public accountant in this state on the basis of a licensed
			 public accountant license issued by another state needs to apply on the board's
			 website. The burden is on the applicant to obtain information satisfactory to the
			 board that the applicant's license in such other state is in full force and
			 effect and that the conditions for obtaining such license were substantially
			 equivalent to those of this state to obtain a license as a licensed public
			 accountant.
(3) An applicant needs to
			 list on the application all states in which the applicant has applied for or
			 holds a certificate, license or permit and needs to also list any past denial,
			 revocation, suspension, refusal to renew or voluntary surrender to avoid
			 disciplinary action of a certificate, license, or permit. An applicant needs to
			 notify the board in writing within 30 days after the occurrence of any issuance,
			 denial, revocation, suspension, refusal to renew or voluntary surrender to avoid
			 disciplinary action of a certificate, license or permit by another
			 state.
(4) An applicant needs to
			 affirm that all information provided on the form is accurate. Providing false
			 information will be considered prima facie evidence of a violation of Iowa Code
			 chapter 542. A nonrefundable application fee will be charged to each
			 applicant.
Iowa Administrative Code › Agency 193A - Accountancy Examining Board › Chapter 4 - Licensure of Lpas › Rule 193A-4.16 - Use of Title

Current through Register Vol. 47, No. 3, July 24, 2024
Only a person holding a license as a licensed public accountant
				may use or assume the title "licensed public accountant" or the abbreviation
				"LPA" or any other title, designation, words, letters, abbreviation, sign, card,
				or device tending to indicate that such person is a licensed public
				accountant.
Iowa Administrative Code › Agency 193A - Accountancy Examining Board › Chapter 5 - Licensure Status and Renewal of Certificates and Licenses › Rule 193A-5.1 - Licensure Status and Practice Privilege

Current through Register Vol. 47, No. 3, July 24, 2024
(1) Licenses issued
			 by the board pursuant to Iowa Code section 542.6, 542.8, or 542.19, or any other
			 applicable law or rule, may be in active, inactive, or lapsed status, as follows:
a. An initial license is issued in active
			 status with an expiration date. Maintaining active status is conditioned on
			 periodic renewal as provided in rule 193A-5.3 (542). Completion of sufficient
			 continuing education as provided in 193A-Chapter 10 is a prerequisite to renewal
			 in active status.
b. A license may be
			 renewed in inactive status as provided in rule 193A-5.7 (272C,542) if the licensee
			 does not satisfy the continuing education obligations for renewal in active
			 status. A renewal license issued in inactive status lapses if not timely renewed
			 pursuant to rule 193A-5.3 (542). An inactive license may be reinstated to active
			 status at any time pursuant to subrule 5.7(7).
c. An active or inactive license that is not
			 timely renewed lapses. A lapsed license may be reinstated to active or inactive
			 status at any time pursuant to subrule 5.4(3).
Iowa Administrative Code › Agency 193A - Accountancy Examining Board › Chapter 5 - Licensure Status and Renewal of Certificates and Licenses › Rule 193A-5.2 - Notices

Current through Register Vol. 47, No. 3, July 24, 2024
(1) The board typically sends, by electronic
			 means, a notice to licensees in the May preceding license expiration, but neither
			 the failure of the board to send nor a licensee's failure to receive a renewal
			 notice excuses the obligation to timely renew a license.
(2) A licensee needs to notify the board within
			 30 days of any change of address or firm affiliation.
Iowa Administrative Code › Agency 193A - Accountancy Examining Board › Chapter 5 - Licensure Status and Renewal of Certificates and Licenses › Rule 193A-5.3 - Renewal Procedures

Current through Register Vol. 47, No. 3, July 24, 2024
(1) Licenses expire
			 on June 30 of each year. Licensees will submit electronic online renewal
			 application by the deadline in the renewal year. An application is deemed filed
			 on the date of electronic renewal. An annual renewal fee will be
			 charged.
(2) Applicants for renewal
			 are obligated to disclose on the application all background and character
			 information requested by the board including, but not limited to:
a. All states or foreign jurisdictions in which
			 the applicant has applied for or holds aCPA certificate or license, an LPA
			 license, or a substantially equivalent designation from a foreign
			 country;
b. Any past denial,
			 revocation, suspension, or refusal to renew a CPA certificate, license or permit
			 to practice or LPA license; voluntary surrender of a CPA certificate, license or
			 permit or LPA license to resolve or avoid disciplinary action; or similar actions
			 concerning a substantially equivalent foreign designation;
c. Any other form of discipline or other
			 penalty imposed against a CPA certificate, license or permit, LPA license, or a
			 substantially equivalent foreign designation, or a practice privilege;
d. The conviction of any crime; and
e. The revocation of a professional license of
			 any kind in this or any other jurisdiction.
Iowa Administrative Code › Agency 193A - Accountancy Examining Board › Chapter 5 - Licensure Status and Renewal of Certificates and Licenses › Rule 193A-5.4 - Failure to Renew

Current through Register Vol. 47, No. 3, July 24, 2024
(1) A license or
			 certificate holder who fails to renew the certificate or license by the
			 expiration date, but does so within 30 days following its expiration date, will
			 be assessed a penalty as provided in rule 193A-12.1 (542).
(2) If the holder fails to renew the
			 certificate or license within the 30-day grace period, the certificate or license
			 will lapse. The licensee is not authorized to practice during the period of time
			 that the certificate or license is lapsed, including the 30-day grace
			 period.
(3) The board may reinstate a
			 lapsed certificate or license upon the applicant's submission of an application
			 to reinstate and completion of all of the following:
a. Paying a penalty as provided in rule
			 193A-12.1 (542);
b. Paying the current
			 renewal fee;
c. Providing evidence of
			 completed continuing education outlined in rule 193A-10.5 (542), if the licensee
			 wishes to reinstate to active status; and
d. Providing a written statement outlining the
			 professional activities of the applicant during the period in which the
			 applicant's license was lapsed describing all services performed that constitute
			 the practice of accounting including, but not limited to, those professional
			 practice activities described in subrule 5.9(2). The applicant will also be
			 obligated to state whether the applicant exercised a practice privilege in the
			 period during which the license was lapsed and, if so, the jurisdiction of the
			 applicant's principal place of business and status of out-of-state
			 licensure.
Iowa Administrative Code › Agency 193A - Accountancy Examining Board › Chapter 5 - Licensure Status and Renewal of Certificates and Licenses › Rule 193A-5.5 - Certificates and Licenses-property of the Board

Current through Register Vol. 47, No. 3, July 24, 2024
Every certificate or license granted by the board will, while it
				remains in the possession of the holder, be preserved by the holder but always
				remain the property of the board. In the event that the certificate or license is
				revoked or suspended, or is not renewed in the manner prescribed by Iowa Code
				chapter 542 or 272C, the licensee will, on demand, deliver the certificate or
				license by the holder to the board. However, a person is entitled to retain
				possession of a lapsed certificate or license that has not been revoked,
				suspended or voluntarily surrendered in a disciplinary action as long as the
				person complies with all provisions of Iowa Code sections 542.10 and 542.13. A
				lapsed certificate or license may be reinstated to active or inactive status at
				any time pursuant to subrule 5.4(3).
Iowa Administrative Code › Agency 193A - Accountancy Examining Board › Chapter 5 - Licensure Status and Renewal of Certificates and Licenses › Rule 193A-5.6 - Licensee's Continuing Duty to Report

Current through Register Vol. 47, No. 3, July 24, 2024
An active or inactive licensee has a duty to notify the board in
				writing of the licensee's conviction ofa crime within 30 days of the date of
				conviction. "Conviction" is defined in Iowa Code section 542.5(2). Licensees also
				have a duty to notify the board in writing within 30 days of the date of any
				issuance, denial, revocation, or suspension of a certificate, license or permit
				by another state.
Iowa Administrative Code › Agency 193A - Accountancy Examining Board › Chapter 5 - Licensure Status and Renewal of Certificates and Licenses › Rule 193A-5.7 - Inactive Status

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
General
			 purpose.
This rule establishes a procedure under which a person issued a
			 certificate as a certified public accountant or a license as a licensed public
			 accountant may apply to the board for licensure in inactive status. Inactive
			 licensure under this rule is available to a certificate or license holder who is
			 not engaged in Iowa or for a client with a home office in Iowa in any practice of
			 public accounting. A person eligible for inactive status may, as an alternative,
			 allow the person's certificate or license to lapse.
(2)
Eligibility.
A person
			 holding a lapsed or active certificate or license that has not been revoked or
			 suspended may apply to renew in inactive status through the online application
			 process if the person is not engaged in the state of Iowa or for clients with a
			 home office in Iowa in any practice regulated by the board, including:
a. Supervising or performing any attest
			 services, such as audits, reviews or agreed-upon procedures (which may only be
			 performed by a CPA within a CPA firm that holds a permit to practice);
b. Supervising or performing compilation
			 services or otherwise issuing compilation reports (which may only be performed by
			 a CPA or LPA); or
c. Performing any
			 accounting, tax, consulting, or financial or managerial advisory services for any
			 client, business, employer, government body, or other entity while holding
			 oneself out as a CPA or an LPA or otherwise using titles regulated by Iowa Code
			 section 542.13.
Iowa Administrative Code › Agency 193A - Accountancy Examining Board › Chapter 6 - Attest and Compilation Services › Rule 193A-6.1 - Who May Perform Attest Services

Current through Register Vol. 47, No. 3, July 24, 2024
(1) Only a CPA may
			 perform audit, review, or other attest services as defined in Iowa Code section
			 542.3(1).
(2) Only an actively
			 licensed attest-certified Iowa CPA or an out-of-state licensee exercising a
			 practice privilege under Iowa Code section 542.20 may perform attest services in
			 Iowa or for a client with a home office in Iowa. CPAs are cautioned, however,
			 that a government body or a client may obligate that an individual be licensed in
			 Iowa as a condition of performing attest services in Iowa or for a client with a
			 home office in Iowa, whether or not the individual may otherwise satisfy the
			 conditions for a practice privilege. Iowa licensure as a certified public
			 accountant is a precondition, for example, to perform certain audit services
			 described in Iowa Code chapter 11.
(3) CPAs performing attest services, whether
			 the CPAs are certified in Iowa or exercising a practice privilege, may only do so
			 in a CPA firm that holds a permit to practice pursuant to Iowa Code section 542.7 or in an out-of-state CPA firm exercising a practice privilege in compliance with
			 Iowa Code section 542.20(5)  and 542.20(6)  and associated rules and the peer
			 review and ownership provisions of Iowa Code section 542.7.
(4) CPAs who are responsible for supervising
			 attest services for a CPA firm or who sign or authorize someone to sign the
			 accountant's report on behalf of a CPA firm are obligated to satisfy the
			 experience or competency obligations established by nationally recognized
			 professional standards that are applicable to the attest services
			 performed.
Iowa Administrative Code › Agency 193A - Accountancy Examining Board › Chapter 6 - Attest and Compilation Services › Rule 193A-6.2 - Necessary Attest Experience

Current through Register Vol. 47, No. 3, July 24, 2024
(1) A CPA who is
			 responsible for supervising attest services or who signs or authorizes someone to
			 sign the accountant's report on behalf of a firm is obligated to have two years
			 of full-time or part-time equivalent experience that extends over a period of no
			 less than two years and includes no fewer than 4,000 hours, including at least
			 2,000 hours providing attest services under the supervision of one or more CPAs
			 responsible for supervising attest services on behalf of a CPA firm that holds a
			 permit to practice in Iowa or an equivalent form of CPA firm licensure in another
			 jurisdiction.
(2) Experience needs to
			 include all of the following:
a. Experience in
			 applying a variety of attest procedures and techniques to the usual and customary
			 financial transactions recorded in accounting records.
b. Experience in the preparation of attest
			 working papers covering the examination of the accounts usually found in
			 accounting records.
c. Experience in
			 the planning of the program of attest work, including the selection of the
			 procedures to be followed.
d.
			 Experience in the preparation of written explanations and comments on the
			 findings of the examinations and on the content of the accounting
			 records.
e. Experience in the
			 preparation and analysis of reports and financial statements together with
			 explanations and notes thereon.