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

This bill changes Iowa's requirements for becoming a certified public accountant (CPA). New applicants must now meet one of two paths: complete 150 semester hours of college education with a degree and at least one year of accounting-related experience, or complete 120 semester hours with a degree and at least two years of experience. The degree must be a bachelor's in accounting or a substantially equivalent field, and experience must involve services like tax, audit, or financial consulting as verified by the applicant. These changes take effect July 1, 2026.