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Update on Iowa's additional licensure pathway rules and implementation

August 06, 2026

HF 778, Iowa’s alternative licensure pathway bill, became effective on July 1— an important step toward expanding ways to enter the CPA profession while maintaining the strength and integrity of Iowa’s licensure framework. This means that the 120-hour bachelor degree plus two years of work experience and passing the CPA exam option for licensure is now available to anyone wishing to become a CPA in Iowa.

With the public comment period on the proposed draft rules closed as of July 28, the process now moves toward review, possible revisions and final adoption. Iowa’s rulemaking process includes additional filing, publication and legislative review steps before the rules are incorporated into the Iowa Administrative Code.

Throughout this process, ISCPA is actively collaborating with the Iowa Accountancy Examining Board to help ensure the final rules reflect the spirit and intent of HF 778. Our priorities include preserving CPA license mobility, protecting Iowa licensees’ ability to practice across state lines and maintaining the two original pathways to licensure alongside the new alternative pathway.

This work is about more than implementing a new law. It is about creating a modern, flexible and durable licensure system that supports the future of the profession without compromising public trust.

ISCPA will continue advocating for our members and sharing updates as the rules move through final adoption and implementation.