Iowa CPA CPE Requirements 2026: 120 Hours Every Three Years

Iowa CPAs must complete 120 hours of CPE in each three-year period, including at least four hours of ethics and rules of professional conduct. Licenses expire annually on June 30, and you choose whether your three-year period ends on December 31 or June 30. The rules now sit in 481 Iowa Administrative Code chapter 1030, which replaced the older 193A chapter 10 numbering. This guide explains the rule, the caps and the phase-in for new licensees. For a comparison across states see our CPA CPE requirements guide.

Iowa CPE requirements at a glance

The three-year period

Iowa measures 120 hours over three years rather than year by year. We found no annual minimum in the current rule. You pick the deadline for each cycle, either December 31 or June 30 before the July 1 renewal date, and you may switch between cycles, but the deadline cannot go past June 30 even during the grace period. Because licenses expire annually on June 30, you still renew every year while your CPE is reported over the three-year window.

Ethics

At least four hours must be in ethics and rules of professional conduct within the three-year period. The course description must clearly identify professional or business ethics, and a multi-topic course needs at least one hour on ethics. The rule lists qualifying topics and does not require Iowa-specific content or Board pre-approval. Our overview of ethics CPE for CPAs explains how ethics credit works in other states.

Compilation and non-technical hours

If you supervise compilation services or sign compilation reports, you need eight hours on financial statement presentation, which the rule describes as SSARS and accounting and auditing updates. A multi-topic course needs at least one hour on this subject. Non-technical skills credit is capped at 50 percent of the total obligation.

Caps on other activities

Self-study may not exceed 50 percent of the obligation, so up to 60 of the 120 hours, and it must be approved by a national or NASBA registry. Instructor credit allows two hours of preparation per teaching hour, with preparation and teaching together capped at 50 percent. Articles and books can be self-declared up to 25 percent. Professional exams earn five times the exam length, capped at 50 percent, and business meals are capped at 25 percent when each meeting is no more than two hours. College courses count 15 contact hours per semester hour and 10 per quarter hour, and we found no cap on them. We found no rule on nano-learning.

New licensees

A new licensee needs no CPE if the first July 1 renewal is less than 12 months after the initial application. If the renewal is 12 to under 24 months after, the requirement is 40 hours, and at 24 to under 36 months it is 80 hours.

Reinstatement and inactive status

To reinstate, you pay the penalty and the current renewal fee, show 120 hours of CPE earned in the three years before the application, including the required ethics hours, and submit a written statement of professional activities during the lapse. Rule 481 IAC 1030.5 adjusts the 120 hours for the phase-in schedule where it applies. Inactive status needs no CPE, and reactivating requires paying the active fee and showing CPE and peer review compliance.

Records and programs

Keep records for three years after you submit the report claiming credit. The rule says the Board reserves the right to approve or deny credit. A qualifying program needs an advance written outline, at least 50 minutes, a qualified instructor and attendance records. Our explainer on what NASBA does describes the registry that Iowa self-study must come from.

Renewal dates and exemptions

Licenses expire on June 30, with a 30-day grace period that carries a penalty before the license lapses. The next expiration is June 30, 2027. Exceptions exist for inactive status, for licensees who comply with another state's mandatory CPE while living there, and for hardship such as health, military service or foreign residency. Age alone is not enough.

What we could not confirm

We did not find a carryover rule, but could not confirm that none exists. The Board's older FAQ cites the former 193A numbering and gives online renewal dates that we could not confirm as current. This guide rests on the administrative code. The state's licensing page and CPA renewal FAQ match the 120 hours over three years, the June 30 renewal, the 30-day grace period and the 50 percent self-study cap. Check the exact wording of the sponsor-category rules before relying on them.

Frequently asked questions

How many CPE hours do Iowa CPAs need?

120 hours in a three-year period.

How many ethics hours are required?

At least four hours in ethics and rules of professional conduct.

Is there a cap on self-study?

Yes, 50 percent of the obligation.

When do Iowa licenses expire?

June 30 each year, with the next expiration on June 30, 2027.

Finding CPE that counts

Learnsignal publishes accounting, tax, audit, ethics and finance courses in its CPD and CPE library. Before you buy any course for credit, check that the provider is listed as an approved sponsor with your board or on the NASBA registry, and keep the certificate. Our page on NASBA CPE sponsor information explains what we publish about sponsor status. For a wider comparison read our guide to online CPE providers.

Other states: Texas California New York Florida Illinois.

Source: 481 Iowa Administrative Code chapters 1025 and 1030 (legis.iowa.gov, IAC dated September 30, 2026), checked October 2026.