Iowa Admin. Code r. 193A-9.3 - Background and character

(1) An applicant for a CPA certificate under this chapter will disclose on the application all background and character information requested by the board including, but not limited to:

a. All states or foreign jurisdictions in which the applicant has applied for or holds aCPA certificate or license, or a substantially equivalent designation from a foreign country;

b. Any past denial, revocation, suspension, or refusal to renew a CPA certificate, license or permit to practice, or voluntary surrender of a CPA certificate, license or permit to resolve or avoid disciplinary action, or similar actions concerning a substantially equivalent foreign designation;

c. Any other form of discipline imposed against the holder of a CPA certificate, license or permit, or a substantially equivalent foreign designation;

d. The conviction of any felony or any crime described in Iowa Code section 542.5(2);

e. The revocation of a professional license of any kind in this or any other jurisdiction; and

f. Such additional information as the board may request to determine if grounds exist to deny certification under 193A-subrule 3.1(2).

(2) The board may deny an application based on prior discipline imposed against the holder of a CPA certificate, license or permit, or a substantially equivalent foreign designation, or on any of the grounds listed in 193A-subrule 3.1(2).

Notes

Iowa Admin. Code r. 193A-9.3

ARC 7715B, lAB 4/22/09, effective 7/1/09 Adopted by IAB March 6, 2024/Volume XLVI, Number 18, effective 4/10/2024