Iowa Administrative Code

chapter 542 and board rules, revoke a practice privilege, and impose civil penalties by order against a firm, other entity, or individual that is not licensed by the board pursuant to Iowa Code chapter 542 based on the unlawful practices specified in Iowa Code sections 542.13 and…

Code section 542.11 to conduct such investigations as are needed to determine whether grounds exist to impose civil penalties against a nonlicensee. Such investigations will conform to the procedures outlined in 481—Chapter 1035. Complaint and investigatory files concerning nonli…

issue an order to enforce compliance with Iowa Code chapter 542 and board rules and to impose a civil penalty will be served upon the nonlicensee by certified mail, return receipt requested, or personal service in accordance with Iowa Rule of Civil Procedure 1.305. Alternatively,…

1037.4(1) Nonlicensees have 30 days to request a hearing. The 30-day time frame begins on the date the notice is mailed if served through certified mail to the last-known address, or 30 days from the date of service if service is accepted or made in accordance with Iowa Rule of C…

Iowa Code sections 542.14(8), 542.14(9) and 542.15. [ARC 7693C, 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 and 542. [Filed 4/12/02, Notice 3/6/02—published 5/1/02, effective 7/1/02] [Filed …

1038.1(1) An individual or firm licensed by the board has a duty to report under Iowa Code section 272C.9(2). The failure to perform an engagement for a client in accordance with professional standards may demonstrate a lack of qualifications by a licensee or firm. These professi…

1038.2(1) Licensees have a duty to report under Iowa Code section 272C.9(3). For the purposes of this rule, malpractice actions brought against a firm licensed by the board will be deemed to have been brought against both the firm and the firm’s owners (e.g., partners, shareholde…

within 30 days from the initial receipt of the information giving rise to the reporting obligation. [ARC 7694C, IAB 3/6/24, effective 4/10/24; Editorial change: IAC Supplement 6/10/26]

against any licensee who fails to make a timely report under this chapter. [ARC 7694C, IAB 3/6/24, effective 4/10/24; Editorial change: IAC Supplement 6/10/26] These rules are intended to implement Iowa Code chapters 272C and 542. [Filed 9/27/78, Notice 8/23/78—published 10/18/78…

principal place of business in a jurisdiction other than Iowa may practice public accounting in Iowa or for clients with a home office in Iowa without Iowa licensure if all of the conditions of Iowa Code section 542.20 and this chapter are satisfied. [ARC 7695C, IAB 3/6/24, effec…

542.20 applies to individuals who are licensed to practice as certified public accountants in the jurisdiction in which their principal place of business is located for those periods of time in which all of the following conditions are satisfied: 1039.2(1) The out-of-state licens…

1039.3(1) The auditor of state, the department of agriculture and land stewardship, another governmental official or body, or a client may mandate that an individual be licensed in Iowa as a condition of performing public accounting services in Iowa or for a client with a home of…

1039.4(1) The practice privilege described in Iowa Code section 542.20 is not applicable if: a. The individual has been convicted of a felony under the laws of any jurisdiction. b. The individual has been convicted of any crime under the laws of any jurisdiction if an element of …

or for a client with a home office in Iowa need to comply with the peer review provisions of Iowa Code section 542.6(6) or provide such services through a CPA or LPA firm, or a substantially equivalent firm that holds a valid license in the firm’s principal place of business and …

1039.6(1) Individuals who satisfy the conditions for a practice privilege may practice public accounting in Iowa or for a client with a home office in Iowa in person or by telephone, mail, or electronic means without licensure under Iowa Code chapter 542 or notice to the board. 1…

1039.7(1) Individuals purporting to practice public accounting under a practice privilege who are ineligible to exercise a practice privilege or who fail to satisfy the conditions for exercising a practice privilege are subject to all of the penalties that apply to unlicensed per…

1039.8(1) Active Iowa licensees. An Iowa licensee holding an active CPA certificate is treated for all purposes as an Iowa licensee and is not subject to the provisions of Iowa Code section 542.20. 1039.8(2) Inactive Iowa licensees. An Iowa licensee holding an inactive CPA certif…

99B.52 and the following: 104.2(1) The device will be electrical, which includes both electronic and video, or mechanical, or a combination of both. 104.2(2) The device will not be designed or adapted to issue or pay coins or currency. 104.2(3) The device may be designed or adapt…

104.3(1) The following games or devices are not permitted: a. Gambling games permitted in Iowa Code chapter 99F. b. Any machine that does not conform to the requirements in these rules or Iowa Code chapter 99B. c. Any machine designed like or resembling a machine that is normally…

use of an amusement device. 104.4(1) Merchandise with a retail value of no more than $50 per transaction may be awarded. 104.4(2) One or more free games may be awarded by the device. 104.4(3) If the device is designed or adapted to issue tickets or tokens, the following shall app…

section 99B.53. Registration is required if chance plays a role equal to or greater than the players’ skill or knowledge in determining the outcome of the game. Additional licenses or registrations under Iowa Code chapter 99B are not required. [ARC 0016D, IAB 1/21/26, effective 2…

104.6(1) Failure to comply with the limitations imposed on the use and possession of amusement devices in Iowa Code chapter 99B constitutes unlawful gambling, which may result in the following consequences: a. Conviction for illegal gambling under the provisions of Iowa Code chap…

7—Chapter 2503, parties seeking a declaratory order shall file with their petition a written evaluation of the game by an independent gaming laboratory approved by the department. 104.7(1) Approved by the department. “Approved by the department” means that the gaming laboratory h…

principal place of business in a jurisdiction other than Iowa may practice public accounting in Iowa or for clients with a home office in Iowa without Iowa licensure if all of the conditions of Iowa Code section 542.20 and this chapter are satisfied. [ARC 7696C, IAB 3/6/24, effec…

542.20 applies to certified public accounting firms that are licensed to practice as certified public accounting firms in the jurisdiction in which their principal place of business is located for those periods of time in which all of the following conditions are satisfied: 1040.…

1040.3(1) The auditor of state, the department of agriculture and land stewardship, another governmental official or body, or a client may mandate that a firm be licensed in Iowa as a condition of performing public accounting services in Iowa or for a client with a home office in…

1040.4(1) The board may revoke the practice privilege in accordance with Iowa Code section 542.20. 1040.4(2) Firms precluded from exercising a practice privilege under this rule may apply for licensure in Iowa if otherwise qualified. The board will determine when an application i…

481—1040.3(542), attest and compilation services may be performed by an out-of-state CPA firm exercising a practice privilege as long as the out-of-state firm is validly licensed in the state of its principal place of business, complies with Iowa Code section 542.20(5) and 542.20…

1040.6(1) CPA firms that satisfy the conditions for a practice privilege may practice public accounting in Iowa or for a client with a home office in Iowa in person, or by telephone, mail, or electronic means without licensure under Iowa Code chapter 542 or notice to the board. 1…

1040.7(1) Firms purporting to practice public accounting under a practice privilege that are ineligible to exercise a practice privilege or that fail to satisfy the conditions for exercising a practice privilege are subject to all of the penalties that apply to unlicensed firms, …

1040.8(1) Active Iowa licensees. An Iowa CPA firm holding an active permit to practice under Iowa Code section 542.7 will be treated for all purposes as an Iowa licensee and is not subject to the provisions of Iowa Code section 542.20. 1040.8(2) Lapsed Iowa licensees. An Iowa CPA…

health, and property of the people in Iowa. The engineering and land surveying examining board’s principal mandate is the protection of the public interest. 1045.1(1) Administration. Administration of the board has not been separated into panels, divisions, or departments. While …

“Accredited” means a program accredited by the Accreditation Board for Engineering Technology, Inc. (ABET) or the Canadian Engineering Accreditation Board (CEAB) or another accrediting body accepted by the National Council of Examiners for Engineering and Surveying (NCEES). “Boar…

the uniform rules for the division of professional licensing and regulation at 7—Chapter 2503. [ARC 7664C, IAB 3/6/24, effective 4/10/24; Editorial change: IAC Supplement 6/24/26]

1045.4(1) The board’s rules regarding waivers can be found in the uniform rules for the division of professional licensing and regulation at 7—Chapter 2504. 1045.4(2) Interim rulings. The board chairperson, or vice chairperson if the chairperson is not available, may rule on a pe…

1045.5(1) Purpose. This rule is intended to provide guidance to licensed professional engineers, other design professionals, unlicensed persons engaged in various aspects of building construction, building officials, owners, and others on when the services of a licensed professio…

administering board responsibilities. Fees are charged in accordance with the following table: Type of fee Amount Renewal Active license renewal $100 Inactive license renewal $40 Reinstatement of lapsed license $100 (In addition to the reinstatement fee, the applicant for reinsta…

Fundamentals of Engineering examination, the Fundamentals of Land Surveying examination, the Principles and Practice of Engineering examination, the Principles and Practice of Land Surveying examination, comity licensure, or renewal of licensure are not refundable for any reason.…

professional land surveyor shall submit a completed, standardized application form, which may be obtained electronically from the board’s Internet web page. 1047.1(1) Application expiration. On the examination and comity applications due date, the applications are considered curr…

1047.2(1) Fundamentals of Engineering examination. Applications for the Fundamentals of Engineering examination are submitted directly to the examination service selected by the board to administer the examinations. 1047.2(2) Fundamentals of Land Surveying examination application…

1047.3(1) The components of a comity application include the completed application form, the ethics questionnaire, references, transcripts, and verification of examinations, as appropriate. Comity applicants may submit the NCEES record in lieu of providing references, verificatio…

1047.4(1) Expiration dates. Certificates of licensure expire biennially on December 31. Certificates that were initially issued in even-numbered years expire in odd-numbered years and certificates that were initially issued in odd-numbered years expire in even-numbered years. In …

1047.5(1) To reinstate a license that has lapsed for one year or more, the applicant for reinstatement must pay the fee under rule 481—1046.1(542B) and satisfy one of the following: a. Provide documentation of 45 professional development hours achieved within the current and prev…

applicant satisfies the provisions of Iowa Code section 542B.14 as follows: 1048.1(1) An applicant is eligible for the Engineer in Training certificate by meeting one of the following educational standards: a. The applicant graduates from an engineering program of four years or m…

to engage in the practice of engineering issued by a proper authority of a jurisdiction or possession of the United States, the District of Columbia, or any foreign country, based on requirements that do not conflict with the provisions of Iowa Code section 542B.14 and who has me…

an active certificate of licensure to engage in the practice of engineering issued by the state of Iowa may, upon written request and payment of the application and examination fees, take additional examinations in other branches of engineering without submitting a formal applica…

licensing in Iowa are established in Iowa Code section 542B.14, and it is the board’s intention to issue initial licensure only when those requirements are satisfied chronologically as set forth in the statute. 1049.1(1) The applicant for initial licensure in Iowa must satisfy th…