120 hours over the 3 year period (50% self-study max.)

• CPA Ethics: 4 hours of ethics CPE
• SSARS: Minimum 8 hours devoted to financial statement presentation, if supervising and/or signing compilation reports on financial statements
• Non-Technical Subjects: Maximum 60 hours

1/1 to 12/31 in the three years preceding the renewal date
or
7/1 to 6/30 in the three years preceding the renewal date

• Licensees must declare which CPE date they are using when they renew
• Licensees may choose a different deadline (12/31 or 6/30) for each renewal cycle

Courses cannot be taken for credit more than once in a 3-year license term.

• Self-Study: Maximum 60 hours
• Non-Technical Subjects: Maximum 60 hours
• Instruction: Maximum 60 hours
• Published Materials: Maximum 30 hours
• Certification Exams: Maximum 60 hours credit for successful completion of qualified and approved professional exams
• Dinner/Luncheon/Breakfast: Maximum 30 hours

Excess hours earned in a CPE cycle may not be carried forward to a subsequent CPE cycle.

Licensees must renew online on or before 6/30 annually. Licenses not renewed annually will lapse automatically on 7/31. At renewal, CPAs will attest they met the required hours. If selected for an audit, CPAs must provide documentation to support CPE completion.

Online Renewal

• WebCE courses are NASBA QAS self-study with non-monitored open-book final exams. Students should read through course material then complete exam.
• Passing score: 70%
• If the final exam is not passed on the first attempt, students have an unlimited number of retakes.

12 months from the original date of purchase, unless otherwise posted on the course description page and student dashboard. Due to regulatory guidelines, access to courses CANNOT BE EXTENDED past 12 months from the original date of purchase.

WebCE does not report CPE course completions to the Iowa Board of Accountancy.

Online PDF Certificates of completion are available to print immediately after the final exam is passed. CPAs should maintain written evidence of completion for a period of 5 years following the completion of each reporting activity.

A CPA holding a currently valid license from their state of residency may choose to meet the Iowa CPE requirement by meeting the mandatory CPE requirement of the resident state.

The Board may exempt a licensee from continuing education requirements for reason of individual hardship including:

• Health
• Military Service
• Foreign Residence
• Retirement or other good cause

No exceptions shall be made solely because of age. Applicants entitled to a full or partial exception under the provisions of Iowa Code section 272C.2(4) for active military service or government service outside of the United States may request an exception by submitting acceptable documentation as applicable to the exception requested. Applicants seeking an exception on other grounds of undue hardship must submit an application for waiver.