Iowa Admin. Code r. 193A-21.3

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

Rule 193A-21.3 - When Iowa licensure may be necessary

(1) The auditor of state, the department of agriculture and land stewardship, another governmental official or body, or a client may mandate that a firm be licensed in Iowa as a condition of performing public accounting services in Iowa or for a client with a home office in Iowa, whether or not the firm may otherwise satisfy the conditions for a practice privilege. Iowa licensure as a certified public accounting firm is necessary, for example, to perform certain audit services described in Iowa Code chapter 11.

(2) Iowa licensure is necessary if the firm has one or more offices in Iowa at which the firm uses the title "CPAs," "CPA firm," "certified public accountants," or "certified public accounting firm."

ARC 7715B, lAB 4/22/09, effective 7/1/09; ARC 0413C, lAB 10/31/12, effective 12/5/12

Amended by IAB October 25, 2017/Volume XL, Number 9, effective 11/29/2017

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