state eligibility guide
Iowa CPA exam requirements
Iowa requires Eligibility depends on one of Iowa's four degree-and-coursework pathways for CPA exam eligibility. NASBA CPA Examination Services (CPAES) makes the final eligibility decision.
Published by Kesler CPA Review, a commercial CPA exam preparation company. This page is educational, not legal advice. The Board or application authority makes the final eligibility decision.
- Minimum education to sit
- Eligibility depends on one of Iowa's four degree-and-coursework pathways
- Degree rule
- bachelor's or graduate degree required to sit
- Passed-section credit window
- 30-month passed-section credit window
Education requirements to sit
- Degree: bachelor's or graduate degree required to sit
- Minimum education to sit: Eligibility depends on one of Iowa's four degree-and-coursework pathways
- Accounting coursework: 24 semester hours
- Business coursework: 24 semester hours
- Accreditation: Degree and coursework must be from an accredited or Board-recognized institution.
Qualifying education pathways
- Graduate accounting degree: Graduate degree with an accounting concentration from a recognized accredited program.
- Graduate business degree: Graduate business degree plus 24 accounting hours in the specified subjects.
- Business or accounting bachelor's degree: Bachelor's degree in business or accounting plus 24 accounting hours in the specified subjects.
- General degree route: Bachelor's degree or higher plus 24 accounting and 24 business-related hours.
Iowa provides alternative degree routes, including accounting and business graduate-degree pathways with specified accounting coursework.
Personal eligibility rules
- Citizenship: U.S. citizenship is not listed as an absolute requirement; review any lawful-presence rule
- U.S. residency: No U.S. residency requirement is listed
- Jurisdiction residency: No jurisdiction-residency requirement is listed
- Social Security number: An SSN is not required to apply
- Character review before sitting: A character requirement applies before sitting
How to apply
Apply through NASBA CPA Examination Services (CPAES) online through NASBA CPA Portal.
Documents commonly required for this application
- Official transcripts
- Completed CPA Portal application
- Foreign evaluation when applicable
Published exam fees
- Education evaluation application: $96.00 Charged once for a first-time candidate.
- Exam section application: $106.00 per section Charged for each exam section selected.
- CPA exam section fee: $268.59 per section Charged for each exam section selected.
Before you pay: These figures were verified on 2026-08-09, but fee schedules can change. Confirm the current official fee schedule.
Can you apply or sit before graduation?
- Apply before the degree is awarded: Yes, subject to the conditions below
- Sit before the degree is awarded: Yes, subject to the conditions below
- Days before graduation: 120 days
- Final transcript deadline: Within 120 days after taking the first exam section
A Certificate of Enrollment may be used when all courses and graduation requirements will be completed within 120 days after the first exam section.
Foreign education
- Foreign education accepted: Yes, with the jurisdiction's conditions
- Credential evaluation: A credential evaluation is required
- NIES: Not confirmed in the current official sources
- Certified translation: A certified translation is required when applicable
Published evaluation services
- NASBA International Evaluation Services (NIES)
NTS and passed-section credit
- NTS issuer: NASBA
- NTS validity: 6 months
- Passed-section credit: 30-month passed-section credit window
- Continuous testing: Available subject to current AICPA scheduling windows
- Discipline sections follow AICPA testing windows.
Sitting for the exam is not the same as licensure
These examination rules answer whether you can apply and sit. A CPA license can require additional education, experience, ethics, and administrative steps.
- Experience: Experience is required
- Ethics exam: Required
- Alternative pathway: adopted and effective
Published licensure pathways
- Baccalaureate degree with the required accounting concentration plus two years of qualifying experience. Effective 2026-07-01.
- Baccalaureate degree plus 30 additional semester hours with the required accounting concentration plus one year of qualifying experience. Effective 2026-07-01.
- Post-baccalaureate degree with the required accounting concentration plus one year of qualifying experience. Effective 2026-07-01.
Traditional licensure comparison only.
Official sources used
- Iowa CPA Exam — National Association of State Boards of Accountancy (accessed 2026-08-09)
- 2026 Iowa Acts chapter 40 — Iowa Legislature (accessed 2026-08-09)
- Implementing Candidate Fee Changes — National Association of State Boards of Accountancy (accessed 2026-08-09)
Before you apply: Confirm the current application, fees, NTS terms, and testing availability with the Board. This guide only includes details we could verify from published sources, and the licensing section is a starting point—not a complete licensing checklist.
Your application plan
Turn this page into a checklist
Check off each research step as you complete it. This is a planning aid; finishing the checklist does not mean the Board has approved your eligibility.