License Renewal: June 30th on an annual basis
Reporting Period: January 1st to December 31st during the 3 years preceding the renewal date or at some point in time between July 1st and June 30th of the following year during the 3 years preceding the renewal date
CPE Documentation: CPE hour submission and license renewals can take place at The Iowa Professional Licensing Bureau.
Credit Limitations:
- Certification Exams: Successful completion of examinations including but not limited to the Certified Management Accountant/CMA, Certified Information Systems Auditor/CISA, Certified Financial Planner/CFP, and Enrolled Agent/EA are permitted to be claimed for credit during the calendar year that the examination was taken (limited to 50% of total renewal requirement)
- Dinner/Luncheon/Breakfast Meetings: Credit cannot exceed 25% of the total hours required (2 credits per occurrence)
- Firm Meetings: Not accepted.
- Instruction: Credit is limited to 50% of total hours.
- Published Materials: 30 hours is maximum credit that can be earned through authorship.
- Self-Study: Credit is limited to 50% of total hours.
- Subject Areas: Non-technical subject areas cannot exceed 50% of total hours required.
Credit Calculation:
- Certification Exams: Credit will be permitted at a rate of 5x the length of a given examination.
- Instruction: Instructors will have the ability to earn credit for 2 hours of preparation for every 1 hour of official instruction.
- Partial Credit: Half credits are accepted following the first hour.
- University/College credit:
- 1 semester hour = 15 CPE hours
- 1 quarter hour = 10 CPE hours
Hours Requirements: 120 total hours, 4 hours of ethics and rules of professional conduct (Ethics Requirement)