193A—3.2(542) Colleges or universities recognized by the board. Iowa Code section 542.5, in providing for educational qualifications for a certificate as a certified public accountant, refers to colleges or universities “recognized by the board.” For such purpose, the board recognizes the following educational accrediting institutions:
	1.	Middle States Commission on Higher Education (MSCHE);
	2.	Northwest Commission on Colleges and Universities (NWCCU);
	3.	Higher Learning Commission (HLC);
	4.	New England Commission of Higher Education (NECHE);
	5.	Southern Association of Colleges and Schools and Commission on Colleges (SACSCOC);
	6.	WASC Senior College and University Commission (WSCUC).
Alternatively, applicants may provide evidence of meeting equivalent accreditation requirements of the Higher Learning Commission (HLC).
This rule is intended to implement Iowa Code section 542.5.
[ARC 2152C, IAB 9/30/15, effective 11/4/15; ARC 6123C, IAB 1/12/22, effective 2/16/22]