# Iowa HF 778: 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. Iowa HF 778, 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., is a 91st General Assembly (2025–2026) House bill sponsored by COMMITTEE ON STATE GOVERNMENT; status signed, last action 2025-05-01 (Signed by Governor.) (as of 2026-10-19). - Canonical: https://policyrisk.com/state-bill/IA-HF778-2025-2026 - As of: 2026-10-19 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Iowa HF 778 - State: Iowa - Session: 91st General Assembly (2025–2026) - Title: 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. - Status: signed - Chamber: House - Introduced: 2025-03-05 - Last action: 2025-05-01, Signed by Governor. - Sponsor: COMMITTEE ON STATE GOVERNMENT - Cosponsors: 0 - Touches household money: no - Roll calls: 2 (143 yes, 0 no in all) - Economic provisions PRIA read: 4 ## Summary No summary available. ## Bill overview: provisions PRIA read - Two routes for new Iowa accountants: benefit, high. 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 r… - Easier Iowa access for outside accountants: benefit, low. 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, un… - Existing Iowa accountants keep certificate qualifications: benefit, low. 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. - New experience rules for outside accountants: mixed, medium. 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 eq… ## Sponsors and cosponsors - Sponsor: COMMITTEE ON STATE GOVERNMENT ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2025-04-08 | Senate | Passed Senate | pass | 47 | 0 | | | 2025-03-17 | House | Passed House | pass | 96 | 0 | | ## Actions (14) - 2025-05-01: Signed by Governor. (House) - 2025-05-01: Reported correctly enrolled, signed by Speaker and President, and sent to Governor. (House) - 2025-04-09: Message from Senate. (House) - 2025-04-08: Immediate message. (Senate) - 2025-04-08: Passed Senate, yeas 47, nays 0. (Senate) - 2025-04-08: Substituted for SF 477. (Senate) - 2025-04-03: Placed on calendar under unfinished business. (Senate) - 2025-03-24: Explanation of vote. (House) - 2025-03-19: Explanation of vote. (House) - 2025-03-18: Read first time, attached to SF 477. (Senate) - 2025-03-18: Message from House. (Senate) - 2025-03-17: Immediate message. (House) - 2025-03-17: Passed House, yeas 96, nays 0. (House) - 2025-03-05: Introduced, placed on calendar. (House) ## Bill text - As Introduced: [PDF](https://www.legis.iowa.gov/docs/publications/LGI/91/HF778.pdf) - Enrolled: [PDF](https://www.legis.iowa.gov/docs/publications/LGE/91/HF778.pdf) ## Related bills - HF 2801: A bill for an act modifying the major economic growth attraction program, and including effective date provisions. (Formerly HSB 785.) Effective date: 10/02/20… (signed) - SF 2472: A bill for an act relating to state and local government taxes, fees, financial authority, and budgets, by modifying property assessment provisions, divisions… (signed) - HF 2601: A bill for an act relating to campaign finance, including participation in ballot issue campaigns by foreign nationals and investigations of election misconduc… (signed) - SF 2471: A bill for an act relating to fees for lifetime fur harvester licenses. (Formerly SF 2317, SSB 3121.) Effective date: 07/01/2026. (signed) - SF 2399: A bill for an act relating to bail and bond amounts and conditions. (Formerly SSB 3162.) Effective date: 07/01/2026. (signed) - SF 2299: A bill for an act relating to the district-to-community college sharing or concurrent enrollment program. (Formerly SF 2176.) Vetoed 6-2-26. (vetoed) ## Sources - [As Introduced (PDF)](https://www.legis.iowa.gov/docs/publications/LGI/91/HF778.pdf) - [Enrolled (PDF)](https://www.legis.iowa.gov/docs/publications/LGE/91/HF778.pdf) ## Related - [HF 2801: A bill for an act modifying the major economic growth attraction program, and i…](https://policyrisk.com/state-bill/IA-HF2801-2025-2026) - [SF 2472: A bill for an act relating to state and local government taxes, fees, financial…](https://policyrisk.com/state-bill/IA-SF2472-2025-2026) - [HF 2601: A bill for an act relating to campaign finance, including participation in ball…](https://policyrisk.com/state-bill/IA-HF2601-2025-2026) - [SF 2471: A bill for an act relating to fees for lifetime fur harvester licenses. (Former…](https://policyrisk.com/state-bill/IA-SF2471-2025-2026) - [SF 2399: A bill for an act relating to bail and bond amounts and conditions. (Formerly S…](https://policyrisk.com/state-bill/IA-SF2399-2025-2026) - [SF 2299: A bill for an act relating to the district-to-community college sharing or conc…](https://policyrisk.com/state-bill/IA-SF2299-2025-2026) - [Iowa bills](https://policyrisk.com/states/iowa/bills) - [Iowa state hub](https://policyrisk.com/states/iowa) - [All state legislation](https://policyrisk.com/state-bills) Source: PRIA, https://policyrisk.com/state-bill/IA-HF778-2025-2026 (as of 2026-10-19).