Iowa CPA CPE Requirements, Explained
Last reviewed June 2026 against the official sources linked below. Requirements change — always confirm with your board before relying on them.
Total hours
120 hrs / 3 years
Measurement period
Calendar or July-June (your choice)
Ethics requirement
4 hrs ethics & professional conduct
Issued by
Iowa Accountancy Examining Board
Iowa asks for 120 hours over three years plus 4 hours of ethics - a straightforward total - but adds a genuinely useful piece of flexibility most states do not: you can measure your three years on a calendar basis (January to December) or a fiscal basis (July to June), and you can even switch which you use between renewal cycles.
CPAs call this CPE (continuing professional education), not CE. Here is how an active Iowa license actually works, in plain English.
The base requirement: 120 hours over three years
The Iowa Accountancy Examining Board requires 120 hours of CPE during each three-year reporting period. You may measure that three-year window using either January 1 to December 31 or July 1 to June 30 - and you may choose a different basis for each renewal cycle. Credits should come from programs that meet the NASBA Statement on Standards.
Ethics and the attest-specific rule
- At least 4 hours of ethics and rules of professional conduct are required over the three-year period.
- The 4 ethics hours count within the 120-hour total, not on top of it.
- A CPA who supervises compilation services or signs (or authorizes the signing of) a compilation report must complete at least 8 hours of CPE in financial statement presentation.
- Non-resident licensees can generally satisfy Iowa by meeting their home state's CPE requirements.
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Iowa CPA certificates renew annually, with a June 30 renewal date, while CPE is measured across the three years preceding renewal on whichever basis you chose. Because there is no separate per-year minimum, the practical discipline is simply pacing your 120 hours evenly so the three-year total is never a scramble.
How CredTally keeps this on autopilot
- Track the three-year 120-hour total against whichever measurement basis you picked, calendar or July-to-June.
- A dedicated ethics bucket, plus a flag for the 8-hour financial-statement requirement if you supervise or sign compilations.
- Store every completion certificate in a private vault, attached to the exact credit it proves, so a Board audit is a one-click export.
- Reminders at 90, 60, 30, and 7 days before your June 30 renewal, with remaining hours per requirement.
- Hold licenses in more than one state? Each gets its own card, deadline, and progress on a single dashboard.
Frequently asked questions
How many CPE hours does Iowa require?
120 hours over each three-year reporting period, including at least 4 hours of ethics and rules of professional conduct.
Can I choose my measurement period in Iowa?
Yes. You may measure your three years on a January-to-December or July-to-June basis, and you may choose a different basis for each renewal cycle.
Is there a special rule for compilation work?
Yes. A CPA who supervises compilation services or signs a compilation report must complete at least 8 hours of CPE in financial statement presentation.
When does my Iowa certificate renew?
Iowa CPA certificates renew annually with a June 30 renewal date, while CPE is measured across the three years preceding renewal.
Official sources
CredTally is a record-keeping tool and is not affiliated with any licensing board. This guide is general information, not legal or compliance advice.
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