[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-199256-en":3,"doc-seo-199256-105":31,"detail-sidebar-cat-0-en-105":91},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"doc_content":15,"file_id":16,"file_url":17,"file_type":18,"file_size":19,"view_count":20,"is_deleted":4,"is_public":21,"is_downloadable":21,"audit_status":21,"page_count":22,"language":23,"language_code":24,"site_id":25,"html_lang":24,"table_of_contents":26,"faqs":27,"seo_title":28,"seo_description":14,"update_tm":29,"read_time":30},199256,687207024478,"Mia  ","https://ap-avatar.wpscdn.com/davatar_a8503ba1806abce46bf441b54a3ca4cd",4,"Exam","CHAPTER 5 - Licensure Status and Renewal of Certificates and Licenses","Chapter 5 defines licensure status categories for Iowa-issued licenses, including active, inactive, and lapsed states, and explains how renewal requirements depend on maintaining active status and completing continuing education. It specifies consequences for practicing under inactive or lapsed status, and outlines practice privilege rules for out-of-state individuals. The chapter also sets notice obligations, addresses license expiration timing, and details renewal procedures, disclosures, peer review certification requirements, and conditions for a timely and sufficient online renewal application.","IAC 3/6/24 Accountancy[193A] Ch 5, p.1  \nCHAPTER 5  \nLICENSURE STATUS AND RENEWAL OF CERTIFICATES AND LICENSES  \n[Prior to 7/13/88, see Accountancy, Board of[10]]  \n[Prior to 5/1/02, see 193A—Chapter 6]  \n193A—5.1(542) Licensure status and practice privilege.  \n5.1(1) Licenses issued by the board pursuant to Iowa Code section 542.6, 542.8, or 542.19, or anyother applicable law or rule, may be in active, inactive, or lapsed status, as follows:  \na. An initial license is issued in active status with an expiration date. Maintaining active status is conditioned on periodic renewal as provided in rule 193A—5.3(542) . Completion of sufficient continuing education as provided in 193A—Chapter 10 is a prerequisite to renewal in active status.  \nb. A license may be renewed in inactive status as provided in rule 193A—5.7(272C,542) if the licensee does not satisfy the continuing education obligations for renewal in active status. A renewal license issued in inactive status lapses if not timely renewed pursuant to rule 193A—5.3(542) . An inactive license may be reinstated to active status at any time pursuant to subrule 5.7(7) .  \nc. An active or inactive license that is not timely renewed lapses. A lapsed license may be reinstated to active or inactive status at any time pursuant to subrule 5.4(3) .  \n5.1(2) Practicing public accounting in Iowa or for a client with a home office in Iowa while holding an inactive or lapsed license is a ground for discipline under Iowa Code section 542.10 and may also or alternatively provide grounds for the regulatory actions described in Iowa Code section 542.14.  \n5.1(3) Out-of-state individuals holding an inactive or lapsed Iowa CPA certificate and out-of-state individuals to whom an Iowa CPA certificate has never been issued under Iowa Code chapter 542 or prior law may exercise a practice privilege under Iowa Code section 542.20 if they hold an active CPA certificate in the jurisdiction in which they maintain their principal place of business and otherwise satisfy all of the conditions described in Iowa Code section 542.20 and 193A—Chapter 20.  \n5.1(4) Exercising a practice privilege in Iowa or for a client with a home office in Iowa while holding an inactive or lapsed Iowa CPA certificate places a special burden on the individual to ensure that the public is informed about the individual’s licensure status in Iowa and in the jurisdiction of active licensure, as provided in 193A—paragraphs 20.8(2)“b” and 20.8(3)“b.” As a practical matter, an individual’s failure to clarify licensure status in Iowa and in the jurisdiction of the individual’s principal place of business may confuse the public. However, the public may consult CPAverify, a comprehensive national data bank, to verify an individual’s licensure in another jurisdiction. CPAverify may be [accessed at ](accessed at www.cpaverify.org. A client)[www.cpaverify.org](accessed at www.cpaverify.org. A client)[. A client](accessed at www.cpaverify.org. A client) contacting the board or consulting the board’s website will be informed of the individual’s licensure status in Iowa.  \n[ARC 7681C, IAB 3/6/24, effective 4/10/24]  \n193A—5.2(542) Notices.  \n5.2(1) The board typically sends, by electronic means, a notice to licensees in the May preceding license expiration, but neither the failure of the board to send nor a licensee’s failure to receive a renewal notice excuses the obligation to timely renew a license.  \n5.2(2) A licensee needs to notify the board within 30 days of any change of address or firm affiliation.[ARC 7681C, IAB 3/6/24, effective 4/10/24]  \n193A—5.3(542) Renewal procedures.  \n5.3(1) Licenses expire on June 30 of each year. Licensees will submit electronic online renewal application by the deadline in the renewal year. An application is deemed filed on the date of electronic renewal. An annual renewal fee will be charged.  \n5.3(2) Applicants for renewal are obligated to disclose on the application all background and character information","cbCaigqizDl2f7xb","https://ap.wps.com/l/cbCaigqizDl2f7xb","pdf",129170,2,1,5,"English","en",105,"# CHAPTER 5\n## LICENSURE STATUS AND RENEWAL OF CERTIFICATES AND LICENSES\n## 193A—5.1(542) Licensure status and practice privilege\n## 193A—5.2(542) Notices\n## 193A—5.3(542) Renewal procedures","[{\"question\":\"What licensure statuses can licenses issued by the board have under rule 193A—5.1(1)?\",\"answer\":\"Licenses may be in active, inactive, or lapsed status. Initial licenses are issued as active with an expiration date, and maintaining active status requires periodic renewal and sufficient continuing education.\"},{\"question\":\"When does an Iowa license expire and how must renewal applications be filed?\",\"answer\":\"Licenses expire on June 30 each year. Licensees submit an electronic online renewal application by the renewal-year deadline, and the application is deemed filed on the date of electronic renewal.\"},{\"question\":\"What are the main conditions for a timely and sufficient renewal application under rule 193A—5.3(4)?\",\"answer\":\"The renewal application must be received electronically on or before the license is set to expire or lapse, certified as accurate through the online process, fully completed (including continuing education if applicable), and accompanied by the proper fee; insufficient payment results in rejection.\"}]","CHAPTER 5 - Licensure Status and Renewal of Certificates and Licenses | PDF",1788505402,13,{"code":4,"msg":32,"data":33},"ok",{"site_id":25,"language":24,"slug":34,"title":13,"keywords":35,"description":14,"schema_data":36,"social_meta":86,"head_meta":88,"extra_data":90,"updated_unix":29},"chapter-5-licensure-status-and-renewal-of-certificates-and-licenses","",{"@graph":37,"@context":85},[38,53,68],{"@type":39,"itemListElement":40},"BreadcrumbList",[41,45,48,51],{"item":42,"name":43,"@type":44,"position":21},"https://docshare.wps.com","Home","ListItem",{"item":46,"name":47,"@type":44,"position":20},"https://docshare.wps.com/document/","Document",{"item":49,"name":12,"@type":44,"position":50},"https://docshare.wps.com/document/exam/",3,{"item":52,"name":13,"@type":44,"position":11},"https://docshare.wps.com/document/chapter-5-licensure-status-and-renewal-of-certificates-and-licenses/199256/",{"url":52,"name":13,"@type":54,"author":55,"headline":13,"publisher":57,"fileFormat":60,"inLanguage":24,"description":14,"dateModified":61,"datePublished":62,"encodingFormat":60,"isAccessibleForFree":63,"interactionStatistic":64},"DigitalDocument",{"name":9,"@type":56},"Person",{"url":42,"name":58,"@type":59},"DocShare","Organization","application/pdf","2026-09-06","2026-09-04",true,{"@type":65,"interactionType":66,"userInteractionCount":20},"InteractionCounter",{"@type":67},"ViewAction",{"@type":69,"mainEntity":70},"FAQPage",[71,77,81],{"name":72,"@type":73,"acceptedAnswer":74},"What licensure statuses can licenses issued by the board have under rule 193A—5.1(1)?","Question",{"text":75,"@type":76},"Licenses may be in active, inactive, or lapsed status. Initial licenses are issued as active with an expiration date, and maintaining active status requires periodic renewal and sufficient continuing education.","Answer",{"name":78,"@type":73,"acceptedAnswer":79},"When does an Iowa license expire and how must renewal applications be filed?",{"text":80,"@type":76},"Licenses expire on June 30 each year. Licensees submit an electronic online renewal application by the renewal-year deadline, and the application is deemed filed on the date of electronic renewal.",{"name":82,"@type":73,"acceptedAnswer":83},"What are the main conditions for a timely and sufficient renewal application under rule 193A—5.3(4)?",{"text":84,"@type":76},"The renewal application must be received electronically on or before the license is set to expire or lapse, certified as accurate through the online process, fully completed (including continuing education if applicable), and accompanied by the proper fee; insufficient payment results in rejection.","https://schema.org",{"og:url":52,"og:type":87,"og:title":13,"og:site_name":58,"og:description":14},"article",{"robots":89,"canonical":52},"index,follow",{"doc_id":7,"site_id":25},{"code":4,"msg":5,"data":92},[93,97,101,104,108,113,118,123,128,131,135],{"id":21,"doc_module":4,"doc_module_name":47,"category_name":94,"show_sort_weight":95,"slug":96},"Story & Novel",90,"story-novel",{"id":20,"doc_module":4,"doc_module_name":47,"category_name":98,"show_sort_weight":99,"slug":100},"Literature",80,"literature",{"id":11,"doc_module":4,"doc_module_name":47,"category_name":12,"show_sort_weight":102,"slug":103},70,"exam",{"id":22,"doc_module":4,"doc_module_name":47,"category_name":105,"show_sort_weight":106,"slug":107},"Comic",60,"comic",{"id":109,"doc_module":4,"doc_module_name":47,"category_name":110,"show_sort_weight":111,"slug":112},6,"Technology",50,"technology",{"id":114,"doc_module":4,"doc_module_name":47,"category_name":115,"show_sort_weight":116,"slug":117},7,"Healthcare",40,"healthcare",{"id":119,"doc_module":4,"doc_module_name":47,"category_name":120,"show_sort_weight":121,"slug":122},8,"Research & Report",30,"research-report",{"id":124,"doc_module":4,"doc_module_name":47,"category_name":125,"show_sort_weight":126,"slug":127},9,"Religion & Spirituality",20,"religion-spirituality",{"id":126,"doc_module":4,"doc_module_name":47,"category_name":129,"show_sort_weight":126,"slug":130},"World Cup","world-cup",{"id":132,"doc_module":4,"doc_module_name":47,"category_name":133,"show_sort_weight":132,"slug":134},10,"Lifestyle","lifestyle",{"id":136,"doc_module":4,"doc_module_name":47,"category_name":137,"show_sort_weight":22,"slug":138},19,"General","general"]