Iowa Admin. Code r. 193A-2.1 - Description
(1) The purpose of
the accountancy examining board is to administer and enforce the provisions of
Iowa Code chapter 542 with regard to the practice of accountancy in the state
of Iowa including the examining of candidates; issuing of certificates and
licenses; granting of permits to practice accountancy; investigating violations
and infractions of the accountancy law; disciplining certificate holders,
licensees or permit holders; regulating individuals or firms exercising a
practice privilege; and imposing civil penalties against nonlicensees. To this
end, the board has promulgated these rules to clarify the board's intent and
procedures.
(2) The primary mission
of the board is to protect the public interest. All board rules shall be
construed as fostering the guiding policies and principles described in Iowa
Code section
542.2. The
board and its licensees shall strive at all times to protect the public
interest by promoting the reliability of information that is used for guidance
in financial transactions or accounting for or assessing the financial status
or performance of commercial, noncommercial, and governmental
enterprises.
(3) All official
communications, including submissions and requests, should be addressed to the
board at 200 E. Grand Avenue, Suite 350, Des Moines, Iowa 50309.
Notes
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