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

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…

A person shall not engage in the practice of engineering or land surveying in the state unless the person is a licensed professional engineer or a licensed professional land surveyor as provided in this chapter , except as permitted by section 542B.26 . [C24, 27, 31, 35, 39, § 18…

The staff shall keep on file a record of all certificates of licensure granted and shall make annual revisions of the record as necessary. [C24, 27, 31, 35, 39, § 1864; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §114.11 ] 84 Acts, ch 1104, §1 ; 85 Acts, ch 68, §1 ; 90 Acts,…

The staff shall collect and account for all fees provided for by this chapter and pay the fees to the treasurer of state who shall deposit the fees in the licensing and regulation fund created in section 10A.507 . [C24, 27, 31, 35, 39, § 1865; C46, 50, 54, 58, 62, 66, 71, 73, 75,…

Applications for licensure shall be on forms prescribed and furnished by the board, shall contain statements made under oath, showing the applicant’s education and a detailed summary of the applicant’s technical work, and the board shall not require that a recent photograph of th…

1. Each applicant for licensure as a professional engineer or professional land surveyor shall have all of the following requirements, respectively, to wit: a. As a professional engineer: (1) (a) Graduation from a course in engineering of four years or more in a school or college…

Examinations for licensure shall be given as often as deemed necessary by the department of inspections, appeals, and licensing, but no less than one time per year. The scope of the examinations and the methods of procedure shall be prescribed by the board. The identity of the pe…

1. Each licensee, upon licensure, shall obtain a seal of a design approved by the board, bearing the licensee’s name, Iowa license number, and the words “professional engineer” or “professional land surveyor” or both, as the case may be. A legible rubber stamp or other facsimile …

The board shall issue a certificate of licensure as a professional engineer to an applicant who has passed the examination as a professional engineer and who has paid an additional fee. The certificate shall be signed by the chairperson and secretary of the board under the seal o…

Certificates of licensure shall expire in intervals as determined by the board. Renewal may be effected by the payment of a fee the amount of which shall be determined by the board. The failure on the part of any licensee to renew a certificate in the month of expiration as requi…

To any applicant who shall have passed the examination as a professional land surveyor and who shall have paid an additional fee as set by the board, the board shall issue a certificate of licensure signed by its chairperson and secretary under the seal of the board, which certif…

As used in the chapter, unless the context otherwise requires: 1. “Board” means the engineering and land surveying examining board provided by this chapter . 2. “Design coordination” includes the review and coordination of technical submissions prepared by others, including as ap…

Repealed by 2024 Acts, ch 1170, §41 . Licenses issued prior to July 1, 2024, to continue in full force and effect until expiration, suspension, or revocation; 2024 Acts, ch 1170, §42

The board shall have the power by a five-sevenths vote of the entire board to suspend for a period not exceeding two years, or to revoke the certificate of licensure of, or to reprimand any licensee who is found guilty of the following acts or offenses: 1. Fraud in procuring a ce…

Proceedings for any action under section 542B.21 shall be begun by filing with the board written charges against the accused. Upon the filing of charges, the board may request the department of inspections, appeals, and licensing to conduct an investigation into the charges. The …

Any person who is not legally authorized to practice in this state according to the provisions of this chapter , and shall practice, or shall in connection with the person’s name use any designation tending to imply or designate the person as a professional engineer or profession…

Any person who violates such permanent injunction or presents or attempts to file as the person’s own the certificate of licensure of another, or who shall give false or forged evidence of any kind to the board, or to any member thereof, in obtaining a certificate of licensure, o…

1. a. This chapter shall not apply to any full-time employee of any corporation while doing work for that corporation, except in the case of corporations offering their services to the public as professional engineers or professional land surveyors. b. Corporations engaged in des…

1. In addition to any other penalties provided for in this chapter , the board may by order impose a civil penalty upon a person who is not licensed under this chapter as a professional engineer or a professional land surveyor and who does any of the following: a. Engages in or o…

An engineering and land surveying examining board is created within the department of inspections, appeals, and licensing. The board consists of three members who are licensed professional engineers, two members who are licensed professional land surveyors, and two members who ar…

The board shall set the fees for application, licensure, and renewal of licensure based upon the administrative costs of sustaining the board. The fees shall include, but shall not be limited to, the costs for: 1. Per diem, expenses, and travel for board members. 2. Office facili…

The public members of the board shall be allowed to participate in administrative, clerical, or ministerial functions incident to giving the examination, but shall not determine the content of the examination or determine the correctness of the answers. [C75, 77, 79, 81, §114.31 …

1. The board shall not disclose information relating to the following: a. The contents of the examination. b. The examination results other than final score except for information about the results of an examination which is given to the person who took the examination. 2. A memb…

1. “Real property inspection report” means a report stating whether, after visual examination, a parcel of real property which is being collateralized is materially impaired. 2. A real property inspection report is not a property survey or an engineering document and is exempt fr…

Appointments shall be for three-year terms and shall commence and end as provided by section 69.19 . Vacancies shall be filled for the unexpired term by appointment of the governor and shall be subject to senate confirmation. Members shall serve no more than three terms or nine y…

The board shall adopt and have an official seal which shall be affixed to all certificates of licensure granted and may make all bylaws and rules, not inconsistent with law, necessary for the proper performance of its duty. [C24, 27, 31, 35, 39, § 1859; C46, 50, 54, 58, 62, 66, 7…

Such board, or any committee thereof, shall be entitled to the counsel and to the services of the attorney general, and shall have power to compel the attendance of witnesses, pay witness fees and mileage, and may take testimony and proofs and may administer oaths concerning any …

Members of the board are entitled to receive all actual expenses incurred in the discharge of their duties within the limits of funds appropriated to the board. Each member of the board may also be eligible to receive compensation as provided in section 7E.6 . [C24, 27, 31, 35, 3…

The board shall elect annually from its members a chairperson and a vice chairperson. The director of the department of inspections, appeals, and licensing shall hire and provide staff to assist the board in implementing this chapter . Meetings shall be called by the director or …

A person shall not, directly or indirectly, with the intention or upon the promise of receiving any valuable consideration, offer, attempt, agree to perform, or perform any single act as a real estate broker whether as a part of a transaction or as an entire transaction, or repre…

Members of the real estate commission are entitled to be reimbursed for their actual expenses in the performance of duties pertaining to their office within the limits of the funds appropriated to the commission. Each member of the commission may also be eligible to receive compe…

The real estate commission shall adopt a seal with such design as the commission may prescribe engraved thereon, by which it shall authenticate its proceedings. Copies of all records and papers in the office of the commission, duly certified and authenticated by the seal of said …

All fees and charges collected by the real estate commission under this chapter shall be deposited in the licensing and regulation fund created in section 10A.507 . Of the moneys deposited in the fund, twenty-five dollars from each real estate salesperson’s license fee and each b…

1. Except as provided in section 543B.20 an applicant for a real estate broker’s or salesperson’s license must be a person whose application has not been rejected for licensure in this or any other state within twelve months prior to the date of application, and whose real estate…

1. Every applicant for a license shall apply in writing upon blanks prepared or furnished by the real estate commission. The real estate commission shall not require that a recent photograph of the applicant be attached to the application. The real estate commission shall only re…