Title XIII, COMMERCE (Ch. 505 - 554I)

1. Only a certified public accountant may issue a report on financial statements of a person, firm, organization, or governmental unit, or offer to render or render any attest service. Only a certified public accountant or licensed public accountant may render compilation service…

1. If, as a result of an investigation under section 542.11 or otherwise, the board believes that a person or firm has engaged, or is about to engage, in an act or practice which constitutes or will constitute a violation of section 542.13 or 542.20 , the board may make applicati…

1. A person who violates a provision of section 542.13 is guilty of a serious misdemeanor. 2. If the board has reason to believe that a person has committed a violation subject to subsection 1 , the board may certify the facts to the attorney general of this state, or to the coun…

In an action brought under section 542.14 or 542.15 , evidence of the commission of a single act prohibited by this chapter is sufficient to justify a penalty, injunction, restraining order, or conviction, without evidence of a general course of conduct. 2001 Acts, ch 55, §16, 38…

1. A licensee shall not voluntarily disclose information communicated to the licensee by a client relating to and in connection with services rendered to the client by the licensee, except with the permission of the client, or an heir, successor, or personal representative of the…

1. Subject to section 542.17 , all statements, records, schedules, working papers, and memoranda made by a licensee or a partner, shareholder, officer, director, member, manager, or employee of a licensee, incident to, or in the course of, rendering services to a client, except r…

1. An individual whose principal place of business is not in this state shall be granted a certificate to practice as a certified public accountant in this state if the board determines that the individual holds in good standing a valid certificate or license to practice as a cer…

It is the policy of this state, and the purpose of this chapter , to promote the reliability of information that is used for guidance in financial transactions or for accounting for or assessing the financial status or performance of commercial, noncommercial, and governmental en…

1. This section authorizes a person or firm whose principal place of business is not in this state to practice public accounting in Iowa in person, or by telephone, mail, or electronic means without licensure under this chapter or notice to the board under the conditions describe…

As used in this chapter , unless the context otherwise requires: 1. a. “Attest” or “attest service” means providing any of the following services: (1) An audit or other engagement to be performed in accordance with the statements on auditing standards. (2) A review of a financial…

1. An Iowa accountancy examining board is created within the department of inspections, appeals, and licensing to administer and enforce this chapter . a. The board shall consist of five members, appointed by the governor and subject to senate confirmation, all of whom shall be r…

1. A certificate as a certified public accountant may be granted to a person of good moral character who makes application pursuant to section 542.6 and who satisfies the education, experience, and examination requirements of this section and rules adopted pursuant to this sectio…

1. a. The board shall issue a certificate to a person who makes application on a form prescribed and furnished by the board and who demonstrates either of the following: (1) That the person’s qualifications, including where applicable the qualifications prescribed by section 542.…

1. The board shall issue or renew a permit to practice to a certified public accounting firm that makes application and demonstrates the qualifications set forth in this section . A person or firm holding a permit to practice issued by this state prior to July 1, 2002, is deemed …

1. The office of auditor of state shall qualify as a certified public accounting firm subject to the requirements of sections 11.31 , 11.31A , and 542.7 . 2. For purposes of section 542.7 , the auditor of state shall be deemed to be the owner of the office of auditor of state and…

1. The license of a licensed public accountant shall be granted by the board to any person who meets one of the following requirements: a. The applicant holds a license as an accounting practitioner issued under the laws of this state in full force and effect on July 1, 2002, and…

Application for a certificate under section 542.6 , a license under section 542.8 , a permit to practice under section 542.7 , or a certificate under section 542.19 by a person or a firm not a resident of this state constitutes appointment of the secretary of state as the applica…