Iowa Administrative Code Agency 193A - Accountancy Examining Board
Here’s a refined overview of Iowa Administrative Code – Agency 193A (Accountancy Examining Board), current as of June 25, 2025:
📘 Chapters Summary
The Code is organized into 21 chapters covering all aspects of CPA and LPA licensure, including:
Definitions
Organization & Administration
Certification of CPAs
Licensure of LPAs
Renewal of Certificates & Licenses
Attest & Compilation Services
Certified Public Accounting Firms
Licensed Public Accounting Firms
Reciprocity & Substantial Equivalency
Continuing Education
Peer Review
Fees
Professional Ethics & Conduct
Disciplinary Authority & Grounds
Disciplinary Investigations
Disciplinary Proceedings
Enforcement Against Nonlicensees
Licensees’ Reporting Duties
Transition Rules
Practice Privilege for Out‑of‑State CPAs
Practice Privilege for Out‑of‑State CPA Firms (law.cornell.edu)
⚖️ Key Provisions
Board Mission & Authority
The board enforces Iowa Code Chapter 542, administering the CPA/LPA licenses and ensuring public protection (law.cornell.edu).
CPA Examination Requirements (Rule 193A‑3.4):
Apply via the official test administrator with complete documentation: fee, transcripts, and form (regulations.justia.com)
Educational eligibility is verified under Rule 193A‑3.3 and Code § 542.5; candidates may apply before completing education (regulations.justia.com)
Reciprocity (Chapter 9):
Out‑of‑state or foreign CPA holders may apply for Iowa CPA certification, especially if practicing principally in Iowa (regulations.justia.com).
🔍 Additional Highlights
Rolling exam window: Iowa aligns with national standards, requiring completion of all four CPA exam sections within a rolling 30‑month period—calculated from the date the first section is passed (dsps.wi.gov).
Continuing Education: Chapter 10 outlines annual and SSARS‑focused CPE requirements.
Peer Review: Mandatory for CPA and LPA firms in Chapters 7 & 11.
Fees: Chapter 12 sets exam, license, renewal, and penalty fees.
✅ How to Access
Full versions of the rules are available in PDF or HTML at:
Iowa Legislature website (June 25, 2025 version) (legis.iowa.gov, nasba.org)
Cornell LII summary
Justia/CaseText, especially for detailed rules like 193A‑3.4 (regulations.justia.com)
Here’s a comprehensive overview of Iowa Administrative Code – Agency 193, the Professional Licensing and Regulation Bureau:
🏛️ What Is Agency 193?
Agency 193 establishes the administrative framework and rules governing several Iowa professional licensing boards. These boards serve professions such as engineering, real estate, architecture, accountancy, appraising, landscape architecture, and interior design (law.cornell.edu).
📘 Structure & Chapters
Agency 193 is organized into multiple chapters that set operational procedures, licensing standards, appeal processes, and more:
Chapter 1 – Organization & Operation
Defines purpose, scope, and administrative structure.
Clarifies the roles of the Administrator, the licensing boards, record management, application procedures, and communication policies (law.cornell.edu).
Chapter 2 – Allocation of Disciplinary Fees and Costs
Governs the handling and allocation of fees related to disciplinary proceedings (Rule 193‑2.1).
Chapter 3 – Vendor Appeals
Establishes a uniform appeal process for vendors involved in the licensing boards’ procurement procedures (regulations.justia.com).
Chapter 4 – Social Security Numbers & Legal Presence
Sets the requirement for licensees and applicants to provide SSNs and proof of legal status (casetext.com).
Chapter 6 – Investigatory Subpoenas
Authorizes investigatory subpoenas in enforcement actions (Rules 193‑6.1–6.2).
Chapter 7 – Contested Cases
Details administrative hearings and contested case processes for licensees (Rules 193‑7.1–7.45).
Chapter 11 – Sales and Leases
Regulates board-related transactions for goods and services (Rule 193‑11.1).
Chapter 12 – Impaired Licensee Review Committees
Covers support mechanisms for licensees dealing with impairment issues (Rule 193‑12.1).
Chapter 14 – Licensure by Verification or Work Experience
Establishes rules for licensure via verification of similar credentials or equivalent experience (Rules 193‑14.1–14.7).
Chapter 15 – Use of Criminal Convictions
Specifies how prior convictions are used in determining eligibility for license issuance (Rules 193‑15.1–15.5).
Note: Several chapters (5, 8–10, 13) have been rescinded.
🔍 Who Oversees Each Profession?
Under Rule 193‑1.4, Agency 193 supports these licensing bodies (casetext.com, law.cornell.edu):
Licensing Board
Profession
Engineering & Land Surveying Ex. Bd.
Engineers & Land Surveyors
Accountancy Examining Board
CPAs & Public Accountants
Real Estate Commission
Brokers, Agents, Time‑Shares
Architectural Examining Board
Registered Architects
Landscape Architectural Examining Bd.
Landscape Architects
Real Estate Appraiser Examining Bd.
Licensed Real Estate Appraisers
Interior Design Examining Board
Registered Interior Designers
Each board operates under Agency 193’s administrative umbrella but enacts profession-specific rules using separate agency numbers (e.g., 193A for accountancy, 193C for engineering, etc.) (casetext.com).
📅 Effective & Recent Updates
Major re‐adoption and amendments to Chapters 1 and 3–4 took effect on August 14, 2024 (law.cornell.edu).
The vendor appeals chapter was updated through March 19, 2025 (regulations.justia.com).
Official, up-to-date PDFs can be accessed via the Iowa Legislature site (current as of June 25, 2025) (legis.iowa.gov).
🛠️ Why It Matters
Consistency & Transparency: Ensures fair processes across multiple licensing boards.
Legal Compliance: Reflects requirements under Iowa Code Chapters 17A, 10A, and professional licensure laws.
Due Process: Provides clear rules for disciplinary actions, contested cases, vendor disputes, and licensure reviews.
📌 How to Access Full Text
For the official and latest regulations:
Download the Agency 193 PDF from the Iowa Legislature website (as of June 2025) (regulations.justia.com, law.cornell.edu, law.cornell.edu).
Explore individual chapters via Cornell LII or Justia for detailed provisions (regulations.justia.com).
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