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 new applicants: completing 150 college semester hours with a degree and one year of accounting-related experience, or 120 semester hours with a degree and two years of experience. Degrees must be at least baccalaureate-level in accounting or a substantially equivalent field, and required experience must involve accounting, tax, or consulting services verified by the board. The changes take effect July 1, 2026, affecting new CPA applicants in Iowa.