Iowa CPA CPE Requirements (2026): 120 Hours Every 3 Years

Requirements Overview

Iowa requires 120 hours of continuing professional education per three-year licensing period, with at least 4 hours in ethics and rules of professional conduct. CPAs have the unique option to self-select their reporting period end date as either December 31 or June 30, which allows alignment with their preferred planning cycle. License renewal is annual on June 30, but CPE is measured over the full three-year window.

Self-study courses are capped at 50% of the requirement (60 hours), and non-technical subjects are similarly limited to 50%. Published articles and books can provide up to 25% (30 hours), and lecturer credit is capped at 50% of required hours. CPAs supervising compilation services or authorizing compilation reports must complete an additional 8 hours in financial statement presentation covering SSARS and auditing updates.

Newly licensed CPAs have no CPE requirement for their first renewal. The second year requires 40 hours, and the third year requires 80 cumulative hours. After the third year, the standard 120 hours per three-year period applies. Retired CPAs who do not offer services to third parties are automatically exempt and may use the title "CPA, retired."

Mandatory Topics

Renewal Pathways

Exemptions

• ✓
  Retired Status — Retired individuals who do not offer services to third parties are automatically exempt from CPE requirements. May use title 'CPA, retired'.

  Cannot offer services to third parties

  Must not expect to return to workforce in capacity requiring active certificate
• ✓
  Inactive Status — CPAs who do not meet CPE may renew as inactive. Annual renewal with fee, no CPE required.

  Cannot practice as active CPA

  Must provide evidence of CPE and written statement of activities to reinstate to active

How You Can Complete Your CE

Iowa CPE Rules & Limits

Details specific to Iowa that generic CE guides tend to miss:

• Carry-over — No explicit carry-over provision is documented. Iowa CPAs select a fixed three-year reporting period (ending either December 31 or June 30) and must complete 120 hours within that window.
• CPAs may self-select reporting period end date: December 31 or June 30.
• Self-study capped at 50% (60 hours) of the 120-hour requirement.
• Non-technical subjects capped at 50% (60 hours).
• Published articles and books: up to 25% (30 hours) of requirement.
• Lecturer credit limited to 50% of hours required.
• 1 CPE credit per 50 minutes of study time.
• Yellow Book (GAGAS) CPAs: 80 hours every 2 years, minimum 20/year, with 24 hours in governmental subjects.
• License renewal is annual (June 30), but CPE is measured over 3-year period.
• ISCPA is a membership association separate from the licensing board (IAEB).

Provider Requirements

Iowa accepts courses from NASBA-registered sponsors. No pre-approval or sponsorship agreements are required. The Iowa Society of CPAs (ISCPA) is a membership association and does not manage licensure — that function belongs to the Iowa Accountancy Examining Board.

Tips for Iowa CPAs

• Choose your reporting period end date strategically — December 31 or June 30 — based on when your workload is lightest.
• The 50% self-study cap means at least 60 hours must come from group programs, lectures, or other non-self-study formats.
• New CPAs ramp up gradually: 0 hours first renewal, 40 hours second year, 80 cumulative third year, then full 120-hour cycles.
• Yellow Book (GAGAS) CPAs have a separate overlay: 80 hours every 2 years with 24 in governmental subjects — plan both sets of requirements together.

Sources

CPA Requirements in Nearby States

Other Professions in Iowa

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