CPA exam and license requirements in Iowa
Iowa requires 120 semester credit hours to sit for the CPA exam. Licensure requires 150. Administered under the Iowa Accountancy Examining Board. Last reviewed 2026-08-10.
- Credit hours to sit
- 120
- Credit hours to license
- 150
- Exam fee per section
- $262.64
- Exam credit window
- 30 months
- State ethics requirement
- See below
How many credit hours do you need to sit for the CPA exam in Iowa?
Iowa requires 120 semester credit hours to sit for the CPA exam. Candidates in Iowa sit under the rules of the Iowa Accountancy Examining Board.
How many credit hours do you need for a CPA license in Iowa?
Iowa requires 150 semester credit hours for CPA licensure. That is 30 more than the 120 needed to sit, so candidates can begin testing before completing the licensure requirement.
How much does the CPA exam cost in Iowa?
The CPA exam in Iowa costs $262.64 per section, a $106 application fee, a $96 education evaluation fee. Four sections at $262.64 is $1,050.56 in section fees alone. These are Iowa board and NASBA fees and exclude review course costs and any re-take fees.
How long do you have to pass all four CPA exam sections in Iowa?
Iowa gives candidates a 30-month window to pass all four CPA exam sections. The clock starts when the first section is passed.
Does Iowa require a CPA ethics exam?
Iowa: Complete the AICPA Professional Ethics comprehensive course with a minimum score of 90 before the certificate is issued.
What work experience is required for a CPA license in Iowa?
Iowa requires one year (minimum 2,000 hours over no more than three years) of accounting experience in public, private, government, or academia under a licensed CPA; the new 120-hour pathway requires two years.
Who regulates CPAs in Iowa?
CPAs in Iowa are regulated by the Iowa Accountancy Examining Board. Its published requirements are at https://dial.iowa.gov/about-dial/boards/accountancy.
Recent changes and notes for Iowa
- NASBA CPA Examination Services processes Iowa's exam application; the Iowa Accountancy Examining Board grants the certificate.
- 2025 Iowa Acts ch. 40 (HF778, effective July 1, 2026) added a second pathway: bachelor's + 120 hours + 2 years experience, alongside the 150-hour/1-year route.
- Board now sits under the Dept. of Inspections, Appeals and Licensing (DIAL); the former plb.iowa.gov redirects to dial.iowa.gov.
- To sit: bachelor's plus at least 24 accounting semester hours (financial, auditing, taxation, management; excludes intro/principles courses).
Studying for the CPA exam
PocketCPA covers all six CPA exam sections with 5,443 questions, each cited to the specific standard or statute it tests, and 1,012 lesson pages written from primary source text. A full-length FAR mock exam is free and needs no account.
Source: https://dial.iowa.gov/about-dial/boards/accountancy. Requirements change; confirm with the Iowa Accountancy Examining Board before applying.