Board members, both drawn from the accounting profession and others, are appointed to serve by the Governor. State boards of accountancy have disciplinary and enforcement powers over licensees and operate on a complaint-based system.
To become licensed there are education, examination and experience components. To maintain a CPA license, continuing education requirements also must be fulfilled.
The following chapters from Iowa Administrative Code (IAC) 193 and IAC 481 apply to professional licensing boards within the Department of Inspections, Appeals, Inspections, and Licensing.
Rulemaking notices, along with adopted rule changes, are published in the Iowa Administrative Bulletin.
The preamble for each notice includes a summary of the proposed rule changes. The notice includes information about how to submit public comment when applicable. All comments are forwarded to the board for review prior to making a final decision on the outcome of rule change proposals.