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IAC 8/2/17 Accountancy[193A] Analysis, p. 1
ACCOUNTANCY EXAMINING BOARD[193A]
[Prior to 7/13/88, see Accountancy, Board of[10]]
CHAPTER 1
DEFINITIONS
1.1(542) Definitions
CHAPTER 2 ORGANIZATION AND ADMINISTRATION 2.1(542) Description 2.2(542) Advisory committees 2.3(542) Annual meeting 2.4(542) Other meetings 2.5(542) Board administrator’s duties 2.6(542) Disclosure of confidential information 2.7(17A,21,22,272C,542) Uniform bureau rules
CHAPTER 3 CERTIFICATION OF CPAs 3.1(542) Qualifications for a certificate as a certified public accountant 3.2(542) Colleges or universities recognized by the board 3.3(542) Accounting concentration 3.4(542) Examination applications 3.5(542) Content and grading of the examination 3.6(542) Conditional requirements 3.7(542) Extension of conditional status 3.8(542) Transfer of credit from another jurisdiction 3.9(542) Examination procedures 3.10(542) Conduct of the examination 3.11(542) Refunding of examination fees 3.12(542) Experience for certificate 3.13(542) Ethics course and examination 3.14(542) Obtaining the certificate 3.15(542) Use of title
CHAPTER 4 LICENSURE OF LPAs 4.1(542) Qualifications for a license as a licensed public accountant 4.2(542) Examination application 4.3(542) Major in accounting 4.4(542) Transcripts required 4.5(542) Deadline for filing applications 4.6 Reserved 4.7(542) Content and grading of the examination 4.8(542) Conditioning requirements 4.9(542) Examination procedures 4.10(542) Refunding of examination fees 4.11(542) Credit for an examination taken in another state 4.12(542) Experience for license 4.13(542) Ethics course and examination 4.14(542) Statements on standards for accounting and review services (SSARS) education 4.15(542) Obtaining the license
Analysis, p. 2 Accountancy[193A] IAC 8/2/
4.16(542) Licensure by reciprocity 4.17(542) Use of title
CHAPTER 5 LICENSURE STATUS AND RENEWAL OF CERTIFICATES AND LICENSES 5.1(542) Licensure status and practice privilege 5.2 Reserved 5.3(542) License renewal 5.4(542) Notices 5.5(542) Renewal procedures 5.6(542) Failure to renew 5.7(272C,542) Certificates and licenses—property of the board 5.8(542) Licensee’s continuing duty to report 5.9(272C,542) Inactive status
CHAPTER 6 ATTEST AND COMPILATION SERVICES 6.1(542) Who may perform attest services 6.2(542) Attest experience required 6.3(542) Attest qualification 6.4(542) Compilation services
CHAPTER 7 CERTIFIED PUBLIC ACCOUNTING FIRMS 7.1(542) When licensure is required 7.2(542) Application process 7.3(542) Application contents 7.4(542) Annual renewal of permit 7.5(542) Renewal procedures 7.6(542) Failure to renew permit 7.7(542) Notices required 7.8(542) Firms not in compliance with requirements 7.9(542) Peer review required
CHAPTER 8 LICENSED PUBLIC ACCOUNTING FIRMS 8.1(542) Initial permit to practice 8.2(542) Annual renewal of permit 8.3(542) Renewal procedures 8.4(542) Failure to renew permit 8.5(542) Notices required 8.6(542) Firms not in compliance with requirements 8.7(542) Peer review required
CHAPTER 9 RECIPROCITY AND SUBSTANTIAL EQUIVALENCY 9.1(542) Iowa CPA certificate required 9.2(542) Application forms 9.3(542) Background and character 9.4(542) Verification of state licensure 9.5(542) Qualifications for a CPA certificate 9.6(542) Continuing requirements 9.7(542) Expedited application processing
Analysis, p. 4 Accountancy[193A] IAC 8/2/
15.7(272C,542) Confidentiality of complaint and investigative information 15.8(17A,272C,542) Investigation procedures 15.9(17A,272C,542) Informal discussion 15.10(17A,272C,542) Closing complaint files
CHAPTER 16 DISCIPLINARY PROCEEDINGS 16.1(17A,272C,542) Initiation of disciplinary proceedings 16.2(17A,272C,542) Disciplinary contested case procedures 16.3(272C,542) Disciplinary sanctions 16.4(272C,542) Publication of decisions 16.5(272C,542) Reinstatement
CHAPTER 17 ENFORCEMENT PROCEEDINGS AGAINST NONLICENSEES 17.1(542) Civil penalties against nonlicensees 17.2(17A,542) Investigations 17.3(17A,542) Notice of intent to impose civil penalties 17.4(17A,542) Request for hearing 17.5(542) Factors to consider 17.6(542) “Safe harbor” language 17.7(542) Enforcement options
CHAPTER 18 LICENSEES’ DUTY TO REPORT 18.1(272C,542) Reporting acts or omissions committed by licensees 18.2(272C,542) Reporting judgments and settlements alleging malpractice 18.3(272C,542) Timely reporting 18.4(272C,542) Failure to make reports 18.5(272C,542) Professional resolution encouraged
CHAPTER 19 Reserved
CHAPTER 20 PRACTICE PRIVILEGE FOR OUT-OF-STATE CERTIFIED PUBLIC ACCOUNTANTS 20.1(542) Overview and timing 20.2(542) Out-of-state licensure status 20.3(542) When Iowa licensure may be required 20.4(542) Individuals ineligible for a practice privilege 20.5(542) Attest and compilation services 20.6(542) Rights and duties 20.7(542) Penalties 20.8(542) Relationship between Iowa licensure and the exercise of a practice privilege
CHAPTER 21 PRACTICE PRIVILEGE FOR OUT-OF-STATE CERTIFIED PUBLIC ACCOUNTING FIRMS 21.1(542) Overview and timing 21.2(542) Out-of-state licensure status 21.3(542) When Iowa licensure may be required 21.4(542) CPA firms ineligible for a practice privilege 21.5(542) Attest and compilation services 21.6(542) Rights and duties
IAC 8/2/17 Accountancy[193A] Analysis, p. 5
21.7(542) Penalties 21.8(542) Relationship between Iowa licensure and the exercise of a practice privilege
