Iowa Admin. Code r. 193A-21.3 - When Iowa licensure may be required
(1) The auditor of state, the department of
agriculture and land stewardship, other governmental official or body, or a
client may require that a firm be licensed in Iowa as a condition of performing
public accounting services in Iowa or for a client with a home office in Iowa,
whether or not the firm may otherwise satisfy the conditions for a practice
privilege. Iowa licensure as a certified public accounting firm is required,
for example, to perform certain audit services described in Iowa Code chapter
11.
(2) Iowa licensure is required
if the firm has one or more offices in Iowa at which the firm uses the title
"CPAs," "CPA firm," "certified public accountants," or "certified public
accounting firm."
Notes
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