A bill for an act relating to qualifications for a certificate as a certified public accountant and including effective date provisions.

This bill updates Iowa's requirements for obtaining a Certified Public Accountant (CPA) certificate. It establishes two pathways for initial certification: requiring either 150 college semester hours, a bachelor's degree, and one year of relevant experience, or 120 semester hours, a degree, and two years of experience. The degree must be in accounting or a substantially equivalent field from an accredited institution, and work experience must involve accounting services like tax or financial advisory, verified by the applicant. These changes apply to new applicants seeking CPA certification in Iowa and take effect July 1, 2026.