1/1 to 12/31 in the three years preceding the renewal date OR
7/1 to 6/30 in the three years preceding the renewal date (new for 2013 renewals and forward)

• Licensees must declare which CPE date they are using when they renew
• Licensees may choose a different deadline (12/31 or 6/30) for each renewal cycle

6/30 annually

Licensees must renew online on or before 6/30. Licenses not renewed will lapse automatically on 7/31.
Online renewal

Excess hours earned in a CPE cycle may not be carried forward to a subsequent CPE cycle.

Courses cannot be taken for credit more than once in a 3-year license term.

• Dinner/Luncheon/Breakfast: Maximum 30 hours
• Certification Exams: Maximum 60 hours credit for successful completion of Certified Management Accountant/CMA, Certified Information Systems Auditor/CISA, Certified Financial Planner/CFP, Enrolled Agent/EA, as well as other similar examinations approved by the board, can be claimed in the calendar year of the examination
• Instruction: Maximum 60 hours
• Published Materials: Maximum 30 hours
• Self-Study: Maximum 60 hours

WebCE courses are NASBA QAS self-study online. Iowa CPAs can only complete 60 hours in CPE self-study courses.

Self-Study CPE Requirements: Students should read the course material prior to taking the final exam.

The final exam is open-book. Students may refer to the course material as often as needed. If the final exam is not passed on the first attempt, students have an unlimited number of retakes.

Self-Study Final Exam: 70%

WebCE does NOT report CPE course completions to the Iowa Board of Accountancy.
At renewal, CPAs will attest they met the required hours, then if selected for an audit they must provide the documentation to support their claim.

WebCE provides online printable certificates of completion. Certificates of completion will be available to print online immediately after the final exam is passed. You should maintain written evidence of completion for a period of 5 years following the completion of each reporting activity.