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Iowa Code - 2026

Title XIII - COMMERCE | Back to Title Listing
Chapter 542 - PUBLIC ACCOUNTANTS PDF Icon | Back to Chapter Listing
Code Section PDF RTF
§542.1 - Title. PDF RTF
§542.2 - Legislative intent. PDF RTF
§542.3 - Definitions. PDF RTF
§542.4 - Iowa accountancy examining board. PDF RTF
§542.5 - Qualifications for a certificate as a certified public accountant. PDF RTF
§542.6 - Issuance and renewal of certificates — maintenance of competency. PDF RTF
§542.7 - Firm permits to practice — attest experience and peer review. PDF RTF
§542.7A - Office of auditor of state. PDF RTF
§542.8 - Qualifications for and issuance of a license as a licensed public accountant — renewal of license — firm registration — peer review. PDF RTF
§542.9 - Appointment of secretary of state as agent. PDF RTF
§542.10 - Enforcement against a holder of a certificate, permit, or license. PDF RTF
§542.11 - Investigations and hearings. PDF RTF
§542.12 - Reinstatement. PDF RTF
§542.13 - Unlawful acts. PDF RTF
§542.14 - Injunction against unlawful acts, civil penalties, and consent agreements. PDF RTF
§542.15 - Criminal penalties. PDF RTF
§542.16 - Single act evidence of practice. PDF RTF
§542.17 - Confidential communications. PDF RTF
§542.18 - Licensees’ working papers — clients’ records. PDF RTF
§542.19 - Substantial equivalency. PDF RTF
§542.20 - Practice privilege. PDF RTF