Iowa Admin. Code r. 193A-10.11

Current through Register Vol. 47, No. 11, December 11, 2024

Rule 193A-10.11 - Alternative continuing education cycles authorized

(1)Purpose. For a variety of reasons, some CPAs and LPAs may wish to complete their continuing education on a three-year cycle ending on a date other than December 31. By way of illustration, some licensees may prefer to take courses on particular substantive topics that are not always offered at the same time each year. Some licensees may wish to schedule continuing education to comply with the differing obligations of multiple jurisdictions. This rule is intended to authorize a more flexible time frame within which continuing education may be satisfied. This rule does not alter any other requirement of this chapter.

(2)Declaration may vary by renewal cycle. A CPA or LPA applying to renew a certificate or license may declare a continuing education deadline of December 31 in one renewal cycle and a continuing education deadline of June 30 in a subsequent renewal cycle, and vice versa. Licensees are expected to maintain continuing education records in a manner that complies with the self-selected declaration in any particular renewal cycle.

ARC 0558C, IAB 1/9/2013, effective 2/13/2013

Amended by IAB January 16, 2019/Volume XLI, Number 15, effective 2/20/2019

Adopted by IAB March 6, 2024/Volume XLVI, Number 18, effective 4/10/2024