Iowa Administrative Code

“Contact hour” means one 60-minute clock hour of educational activity of which at least 50 minutes are devoted to instructional content. Where other units of credit are stated for an educational experience (e.g., continuing education units (CEUs)), they will be credited in terms …

1003.2(1) Hours required. Completion of a minimum of ten contact hours in acceptable health, safety and welfare subjects satisfies the continuing education necessary for biennial registration renewal. All hours shall be in structured activity programs and must be acquired during …

1003.3(1) An applicant for registration renewal may be requested to provide, in such manner and at such time as prescribed by the board, a signed statement, under penalty of perjury, on forms provided by the board, setting forth the continuing education in which the registrant ha…

1003.4(1) As provided in Iowa Code section 272C.2(4), a registered interior designer is deemed to have complied with the continuing education requirements set forth in this chapter if during the continuing education compliance period the registrant: a. Has served honorably on act…

integrity and professional responsibility within the profession of registered interior design to protect the public health, life, safety, and welfare. Failure by a registrant to adhere to the provisions of Iowa Code section 272C.10 and chapter 544C and the following rules of cond…

a registered interior designer on any of the following grounds: 1. A violation of any of the rules of professional conduct set forth in 481—Chapter 1004. 2. A violation of Iowa Code section 272C.9(2) or 272C.9(3). 3. Failure to comply with an order of the board imposing disciplin…

provision of board rules in this chapter, all of the procedures set forth in 481—Chapter 506 apply to disciplinary contested cases initiated by the board. [ARC 9026C, IAB 3/19/25, effective 4/23/25; Editorial change: IAC Supplement 6/24/26]

1005.11(1) Types of sanctions. The board has authority to impose the following disciplinary sanctions: a. Revoke a registration issued by the board. b. Suspend a registration issued by the board. c. Revoke or suspend the privilege to engage in one or more areas of registered inte…

1005.12(1) The board will publish the name of each registrant disciplined by the board, along with a brief description of the underlying circumstances, regardless of the nature of the violation. 1005.12(2) The board will issue a formal press release in those instances in which a …

1005.13(1) The term “reinstatement,” as used in this rule and in rule 481—506.32(272C), includes the reinstatement of a suspended registration, the modification or removal of a practice restriction, the issuance of a registration following the denial of an application to renew a …

registrant disciplinary investigation upon the board’s receipt of information suggesting that a registrant may have violated a law or rule enforced by the board which violation, if true, would constitute grounds for registrant discipline. The board may also review the publicly av…

or if a member of the board has a conflict of interest in any disciplinary matter before the board, that member will abstain from participation in any consideration of the complaint and from participation in any disciplinary hearing that may result from the complaint. [ARC 9026C,…

email, website portal, or personal delivery. 1005.4(1) Contents of a written complaint. Written complaints may be submitted on forms provided by the board that are available from the board’s website. Written complaints should include as much of the following information as possib…

a complaint initiated by the board, all complaint files are tracked by a case numbering system. The board administrator maintains a case file log noting the date each case file was opened, whether disciplinary proceedings were initiated in the case, and the final disposition of t…

1005.6(1) Disciplinary committee. The board chairperson may annually appoint, as needed, two to three members of the board to serve on the board’s disciplinary committee to review and process disciplinary complaints. The disciplinary committee is a purely advisory body that revie…

or if requested by the affected registrant, the committee may grant the registrant an opportunity to appear before the committee for a voluntary informal discussion of the facts and circumstances of an alleged violation, subject to the provisions of this rule. 1005.7(1) An inform…

1005.8(1) Grounds for closing. Upon the recommendation of the board’s executive officer pursuant to subrule 1005.4(5), the recommendation of the disciplinary committee pursuant to rule 481—1005.6(17A,272C,544C), or on its own motion, the board may close a complaint file, with or …

initiated only by the affirmative vote of a quorum of the board at a public meeting. Board members who are disqualified shall not be included in determining whether a quorum exists. If, for example, two members of the board are disqualified, four members of the board constitute a…

and a license is issued in accordance with 481—Chapter 100. 101.1(1) A gambling license is required for each amusement concession game, with the name and description of the game attached to the application. 101.1(2) The person conducting an amusement concession, for the purposes …

[ARC 0015D, IAB 1/21/26, effective 2/25/26] These rules are intended to implement Iowa Code section 99B.31. [Filed 12/10/76, Notice 10/6/76—published 12/29/76, effective 2/2/77] [Filed 8/28/81, Notice 7/22/81—published 9/16/81, effective 10/21/81] [Filed 10/22/82, Notice 9/15/82—…

“Act” means the Accountancy Act of 2001 as amended by 2008 Iowa Acts, chapter 1106. “AICPA” means the American Institute of Certified Public Accountants. “AICPA Code of Professional Conduct” means the AICPA code of professional conduct as amended through January 1, 2024. “Attest”…

1022.1(1) The accountancy examining board administers and enforces the provisions of Iowa Code chapter 542 with regard to the practice of accountancy in the state. 1022.1(2) The primary mission of the board is to protect the public interest. [ARC 7678C, IAB 3/6/24, effective 4/10…

board members to make recommendations on matters within the board’s jurisdiction. [ARC 7678C, IAB 3/6/24, effective 4/10/24; Editorial change: IAC Supplement 6/10/26]

annual meeting), the board will elect a chair and vice-chair to serve until their successors are elected. [ARC 7678C, IAB 3/6/24, effective 4/10/24; Editorial change: IAC Supplement 6/10/26]

chairperson, by board resolution, or by a request of a majority of board members. [ARC 7678C, IAB 3/6/24, effective 4/10/24; Editorial change: IAC Supplement 6/10/26]

1022.5(1) Ensuring that complete records are kept of all applications for examination and registration; all certificates, licenses and permits granted; and all necessary information in regard thereto. The board administrator is the lawful custodian of the board records. 1022.5(2)…

1022.6(1) Persons who take the examination may consent to the publication of their names on a list of passing candidates. 1022.6(2) Information relating to the examination results, including the specific grades by subject matter, may only be given to the person who took the exami…

rules of the model rules governing professional licensing division programs 481—Chapters 500 through 507. [ARC 7678C, IAB 3/6/24, effective 4/10/24; Editorial change: IAC Supplement 6/10/26] These rules are intended to implement Iowa Code chapters 17A, 21, 22, 272C and 542. [File…

1023.1(1) A person who meets the qualifications of Iowa Code section 542.5 and this chapter and applies pursuant to Iowa Code section 542.6 may be granted a certificate as a certified public accountant. 1023.1(2) An application may be denied if the applicant is in violation of an…

1023.10(1) Any individual who subverts or attempts to subvert the examination process may, at the discretion of the board, have the individual’s examination scores declared invalid for the purpose of certification in Iowa, be barred from accountancy licensing and certification ex…

hardship cases, such as when the candidate for the examination is prevented from attending for such reasons as unexpected illness, verified by a medical doctor, a death in the family, or a call to active military service, in which case 50 percent of the fee may be returned. Writt…

1023.12(1) One year of experience will consist of full- or part-time employment that extends over a period of no less than one year and no more than three years and includes no fewer than 2,000 hours of performance of services outlined in Iowa Code section 542.5(12). Experience m…

examination covering the code of ethical conduct prior to issuance of the certificate. [ARC 7679C, IAB 3/6/24, effective 4/10/24; Editorial change: IAC Supplement 6/10/26]

1023.14(1) A candidate who successfully passes the examination, completes the ethics course and examination and meets the obligations of rule 481—1023.1(542) needs to apply for the certificate on the board’s website. An applicant for a certificate may be denied the certificate fo…

1023.15(1) Only a person who holds an active, unexpired certificate and who complies with the requirements of 481—Chapters 1025 and 1030 or a person lawfully exercising a practice privilege under Iowa Code section 542.20 may use or assume the title “certified public accountant” o…

542.5(7), the board recognizes educational institutions accredited by the Association to Advance Collegiate Schools of Business and the regional accrediting bodies listed in the Accredited Institutions of Postsecondary Education as published on January 1, 2024. This rule is inten…

1023.3(1) A candidate will be deemed to have met the educational requirement if, as part of the 150 semester hours of education as outlined in Iowa Code section 542.5, the candidate has met one of the following four conditions: a. Earned a graduate degree with a concentration in …

1023.4(1) An individual desiring to take the certified public accountant examination as an initial candidate should apply to the board’s test administrator. Only a complete application will be considered. A complete application includes a completed application form, the designate…

1023.5(1) The board may use the Uniform Certified Public Accountant Examination prepared by the American Institute of Certified Public Accountants or another nationally recognized organization under a plan of cooperation with the boards of all states and territories of the United…

1023.6(1) Effective with the implementation of the computer-based examination, a candidate may take the test subjects individually and in any order. Except as provided in rule 481—1023.7(542), credit for any subjects passed will be valid for 30 months from the actual date initial…

1023.7(1) The time limit within which a candidate needs to pass all subjects under these rules will not include any period during which the candidate was serving in the armed forces of the United States. This exception does not apply if the candidate takes an examination while so…

grades from any other jurisdiction will be subject to the same provisions of these rules as an Iowa candidate, provided that the examination given by the licensing authority in the other state was an examination approved by the Iowa board. [ARC 7679C, IAB 3/6/24, effective 4/10/2…

identification and comply with the requirements of the examination administrator. [ARC 7679C, IAB 3/6/24, effective 4/10/24; Editorial change: IAC Supplement 6/10/26]

1024.1(1) A person who meets the qualifications and applies subject to Iowa Code section 542.8 may be granted a license as a licensed public accountant. 1024.1(2) An application may be denied if the applicant is in violation of any of the requirements of Iowa Code chapter 542, pr…

passed an examination in another state will be given credit for the part or parts passed, provided the candidate meets the conditioning requirements of the board and further provided the examination given by the licensing authority in the other state was an examination that compl…

1024.11(1) One year of experience will consist of full- or part-time employment that extends over a period of no less than one year and no more than three years and includes no fewer than 2,000 hours of performance of services outlined in Iowa Code section 542.8(8). Experience ma…

examination covering the code of ethical conduct prior to issuance of the license. [ARC 7680C, IAB 3/6/24, effective 4/10/24; Editorial change: IAC Supplement 6/10/26]