Iowa Admin. Code r. 193A-21.5 - Attest and compilation services

Unless otherwise required by rule 193A-21.3 (542), attest and compilation services may be performed by an out-of-state CPA firm exercising a practice privilege as long as the out-of-state firm is validly licensed in the state of its principal place of business, complies with Iowa Code sections 542.20(5) and 542.20(6) and associated rules, and complies with the peer review and ownership provisions of Iowa Code section 542.7.


Iowa Admin. Code r. 193A-21.5
ARC 7715B, lAB 4/22/09, effective 7/1/09; ARC 0413C, lAB 10/31/12, effective 12/5/12 Amended by IAB October 25, 2017/Volume XL, Number 9, effective 11/29/2017

State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.

No prior version found.