All Roll Calls
Yes: 143 • No: 0
IowaHF 77891st General Assembly (2025–2026)HouseWALLET
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
Your PRIA Score
Score Hidden
Personalized for You
How does this bill affect your finances?
Sign up for a PRIA Policy Scan to see your personalized alignment score for this bill and every other piece of legislation we track. We analyze your financial profile against policy provisions to show you exactly what matters to your wallet.
Bill Overview
Analyzed Economic Effects
4 provisions identified: 2 benefits, 0 costs, 2 mixed.
Two paths to become a CPA
Beginning July 1, 2026, Iowa sets two ways to qualify for a CPA certificate. Option A: at least 150 semester hours, a bachelor’s degree with an accounting concentration, and at least 1 year of qualifying experience. Option B: at least 120 semester hours, the same degree, and at least 2 years of qualifying experience. Experience can be in government, industry, academia, or public practice, and can include accounting, attest/compilation, advisory, financial, tax, or consulting work.
New reciprocity and foreign experience rules
Beginning July 1, 2026, reciprocity applicants must have at least 4 years of experience in the last 10 years, after passing the exam, and the board must find it substantially equivalent to Iowa’s experience rule. For foreign-designated accountants, you qualify if your home country’s experience rule is equivalent, or you have 4 years of Iowa experience in the last 10 years, or you meet board-set equivalents. The law also repeals the prior experience subsection and uses these substantial equivalency standards going forward.
Out-of-state CPAs can practice in Iowa
Beginning July 1, 2026, people and firms based outside Iowa can practice public accounting in Iowa without an Iowa license, under a practice privilege. You must hold a valid, unexpired home-state license in good standing that is substantially equivalent to Iowa’s, and you must be licensed there for the services you offer in Iowa. You must also meet the board’s substantial equivalency criteria and follow all Iowa rules. The board may require a fee or a notice to use the privilege.
Grandfathering protects existing Iowa CPAs
Beginning July 1, 2026, if your Iowa CPA certificate was issued before July 1, 2025, the law treats you as meeting the new section’s requirements. You do not need to re-qualify under the new education or experience rules to keep recognition.
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.
5/1/2025GovernorReported correctly enrolled, signed by Speaker and President, and sent to Governor.
5/1/2025SenateMessage from Senate.
4/9/2025SenateImmediate message.
4/8/2025legislaturePassed Senate, yeas 47, nays 0.
4/8/2025SenateSubstituted for SF 477.
4/8/2025legislaturePlaced on calendar under unfinished business.
4/3/2025legislatureExplanation of vote.
3/24/2025legislatureExplanation of vote.
3/19/2025legislatureRead first time, attached to SF 477.
3/18/2025legislatureMessage from House.
3/18/2025HouseImmediate message.
3/17/2025legislaturePassed House, yeas 96, nays 0.
3/17/2025HouseIntroduced, placed on calendar.
3/5/2025legislature
Bill Text
As Introduced
Enrolled
Related Bills
SF 2411 — A bill for an act establishing an Iowa-Ireland trade commission. (Formerly SF 2268.) Effective date: 07/01/2026.
HF 2357 — A bill for an act relating to statutory corrections that adjust language to reflect current practices, correct grammar, insert earlier omissions, delete redundancies and inaccuracies, resolve inconsistencies and conflicts, remove ambiguities, and establish Code editor directives. (Formerly HSB 615.) Effective date: 07/01/2026.
HF 2619 — A bill for an act creating the uniform family law arbitration Act. (Formerly HF 2277.) Effective date: 07/01/2026.
HF 2680 — A bill for an act relating to certified medication aides. (Formerly HSB 729.) Effective date: 07/01/2026.
HF 2227 — A bill for an act relating to land restoration following the initial construction of electric transmission lines, and including effective date and retroactive applicability provisions. (Formerly HSB 526.) Effective date: 04/16/2026. Applicability date: 07/01/2024.
HF 2500 — A bill for an act relating to contracts entered into by state agencies and including applicability provisions. (Formerly HSB 583.) Effective date: 07/01/2026. Applicability date: 07/01/2026.