Ethics CPE requirement

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.
Verified
2026-09-09 (partial)

Courses for Iowa

No course is available for this jurisdiction yet.