EDUCATION

　　All first-time applicants must be of good moral character and reputation and meet ONE of the following degree and accounting concentration requirements:

　　Earned a graduate degree with a concentration in accounting from a program that is accredited by an accrediting agency recognized by the board.

　　Earned a graduate degree in business from a program that is accredited by an accrediting agency recognized by the board and:

　　completed at least twenty-four (24) semester hours in accounting with at least one course in each of the following; financial accounting, auditing, taxation, and management accounting.

　　Earned a baccalaureate degree in business or accounting from a program that is accredited by an accrediting agency recognized by the board and:

　　completed at least twenty-four (24) semester hours in accounting with at least one course in each of the following; financial accounting, auditing, taxation, and management accounting.

　　Earned a baccalaureate or higher degree and completed the following hours from an accredited institution recognized by the board and:

　　completed at least twenty-four (24) semester hours in accounting with at least one course in each of the following courses; financial accounting, auditing, taxation, and management accounting; and

　　completed at least twenty-four (24) semester hours in business-related courses, such as, finance, management, marketing, economics, and business law. Courses in internship or life experience are not acceptable..

　　All education must be met at the time of application.

　　All educational transcript(s) and/or foreign evaluations are required to be submitted at the time of application. Photocopies of transcripts are not acceptable. Official transcripts “Issued to Student” are acceptable.

　　COURSE REQUIREMENTS

　　Courses earned in elementary level accounting (principles of accounting), business law, internship or life experience are not acceptable - this includes graduate level introductory courses.

　　Courses earned at a community college or 2-year degree granting institution are acceptable.

　　Correspondence, CLEP, CPA Review and on-line courses are acceptable when a applicant receives credit for the courses at a regionally accredited institution. These courses must appear on an official transcript.

　　Commercial CPA Review courses are not acceptable.

　　Developmental and remedial courses are NOT college level and can not be counted.

　　COMPLETION DEADLINE

　　Education

　　All transcripts are required to be submitted at the time the application is filed.

　　Application

　　Applications can be submitted by candidates at any time.

　　RESIDENCY

　　There is not a residency requirement for the state of Iowa.

　　TRANSCRIPTS

　　I. Applicants who have completed the educational requirement at the time of application must:

　　submit to CPA Examination Services relevant official transcript(s) from each institution at which original credit toward the educational requirement has been earned. Applicants are advised to request their transcripts prior to the submission of the first-time application;

　　mail official transcript(s) to - CPA Examination Services, ATTN: Iowa Coordinator, P.O. Box 198469, Nashville, TN, 37219-8469.

　　If required documentation is not received, the application will be determined to be incomplete and the applicant will not be permitted to take the examination and will forfeit the application fee paid.

　　II. Applicants who have completed educational requirements at institutions outside the U.S. must have their credentials evaluated by the Foreign Academic Credentials Services.

　　Foreign Academic Credentials Services, Inc., P.O. Box 400, Glen Carbon, IL 62034, (618) 656-5291, www.facsusa.com.

　　Applicants must obtain the form to request these services from the evaluation services agency. Completed evaluations must be received by CPA Examination Services at the time of application. Applicants are advised to submit the evaluation prior to the submission of the first-time application. Photocopies are not acceptable. Mailing address: CPA Examination Services, ATTN: Iowa Coordinator, P.O. Box 198469, Nashville, TN 37219-8469.

　　MISCELLANEOUS

　　REFUND POLICY

　　There is no provision for withdrawing from the examination and/or requesting an extension of your current Notices to Schedule (NTS). Application and/or examination fees are NOT refundable.

　　Candidates with extreme circumstances may request an Notice to Schedule (NTS) extension or a partial refund of their examination fees under specific circumstances utilizing the Exception to Policy Form.

　　For such consideration, the Exception to Policy Form and supporting documentation must be received no later than thirty (30) days from the date of the extreme circumstance.

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