All jurisdictions / IA
Iowa: CPA ethics CPE requirement
Iowa Accountancy Examining Board · board website
Overtime Education courses are designed to the NASBA/AICPA Statement on Standards for Continuing Professional Education (CPE) Programs. An application to the National Registry of CPE Sponsors is pending. Courses are not offered for CPE credit until that application is approved.
| Ethics required | 4 hours every 3 year(s) |
|---|---|
| Cycle notes | 120 hours per 3 years with 4 hours of ethics and rules of professional conduct (193A IAC ch. 10). |
| Field of study accepted | Regulatory Ethics or Behavioral Ethics |
| Self-study permitted for ethics | Yes |
| Accepts National Registry sponsors | Yes |
| Board course approval required | No |
| Separate sponsor registration | No |
| Minimum passing score | 70% |
| Notes | Accepts National Registry sponsors; self-study limited to 50% of hours and credit must be based on field tests. |
| Sources | |
| Verified | 2026-09-09 (partial) |
Courses for Iowa
No course is available for this jurisdiction yet.