All Roll Calls
Yes: 143 • No: 0
IowaHF 77891st General Assembly (2025–2026)House
A bill for an act relating to qualifications for a certificate as a certified public accountant and including effective date provisions. (Formerly HSB 177.) Effective date: 07/01/2026.
Sponsored By: COMMITTEE ON STATE GOVERNMENT
Signed by Governor
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Bill Overview
Analyzed Economic Effects
4 provisions identified: 3 benefits, 0 costs, 1 mixed.
Two routes for new Iowa accountants
Beginning July 1, 2026, new Iowa certified public accountant (CPA) applicants have two education-and-experience routes. One requires 150 college semester hours and one year of qualifying experience; the other requires 120 hours and two years. Equivalent trimester or quarter hours also count. Both require a board-recognized bachelor's degree with an accounting focus or board-approved equivalent. Experience must cover accounting, attest, compilation, management advisory, financial advisory, tax, or consulting services. It can come from government, industry, academia, or the public sector and must be verified under board rules.
New experience rules for outside accountants
Beginning July 1, 2026, applicants seeking Iowa recognition of an out-of-state CPA certificate need four years of qualifying experience. That experience must fall within the 10 years before applying and come after passing the exam supporting their credential. The board must find it substantially equivalent to Iowa's initial certification experience standard. Foreign-designated applicants have three options within the same 10-year window: equivalent experience in the issuing jurisdiction, four years of professional experience in Iowa, or board-set alternatives.
Easier Iowa access for outside accountants
Beginning July 1, 2026, qualifying accountants and firms based outside Iowa can provide public accounting services without Iowa licensure. They do not pay an Iowa practice-privilege fee or give notice to the Iowa Accountancy Board. Their main business location must be outside Iowa, with a valid, unexpired home-jurisdiction license in good standing. That license must authorize every service they offer in Iowa. They must meet Iowa's applicable license-equivalency criteria and follow Iowa accounting law and board rules.
Existing Iowa accountants keep certificate qualifications
Beginning July 1, 2026, holders of Iowa CPA certificates issued before July 1, 2025, are treated as meeting certificate requirements. The law moves the prior cutoff from July 1, 2002, to July 1, 2025. These holders do not need to requalify under the new certificate standards.
Sponsors & Cosponsors
Sponsor
COMMITTEE ON STATE GOVERNMENT
Affiliation unavailable
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
Senate vote • 4/8/2025
Passed Senate
Yes: 47 • No: 0
House vote • 3/17/2025
Passed House
Yes: 96 • No: 0
Actions Timeline
Signed by Governor.
5/1/2025HouseReported correctly enrolled, signed by Speaker and President, and sent to Governor.
5/1/2025HouseMessage from Senate.
4/9/2025HouseImmediate message.
4/8/2025SenatePassed Senate, yeas 47, nays 0.
4/8/2025SenateSubstituted for SF 477.
4/8/2025SenatePlaced on calendar under unfinished business.
4/3/2025SenateExplanation of vote.
3/24/2025HouseExplanation of vote.
3/19/2025HouseRead first time, attached to SF 477.
3/18/2025SenateMessage from House.
3/18/2025SenateImmediate message.
3/17/2025HousePassed House, yeas 96, nays 0.
3/17/2025HouseIntroduced, placed on calendar.
3/5/2025House
Bill Text
As Introduced
Enrolled
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