193A—21.4(542) CPA firms, revocation of practice privilege.
	21.4(1) The board may revoke the practice privilege in accordance with Iowa Code section 542.20.
	21.4(2) Firms precluded from exercising a practice privilege under this rule may apply for licensure in Iowa if otherwise qualified. The board will determine when an application is submitted whether the criminal or disciplinary history or other regulatory action against the firm or against any of the firm’s owners (e.g., partners, shareholders, or members) provides a ground to deny licensure.
[ARC 7696C, IAB 3/6/24, effective 4/10/24]