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  2. U.S. State Codes
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  4. Iowa
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  6. Title XIII - COMMERCE
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  8. Chapter 542 - PUBLIC ACCOUNTANTS


Chapter 542 - PUBLIC ACCOUNTANTS


  • Section 542.1 - Title.
  • Section 542.2 - Legislative intent.
  • Section 542.3 - Definitions.
  • Section 542.4 - Iowa accountancy examining board.
  • Section 542.5 - Qualifications for a certificate as a certified public accountant.
  • Section 542.6 - Issuance and renewal of certificates — maintenance of competency.
  • Section 542.7 - Firm permits to practice — attest experience and peer review.
  • Section 542.8 - Qualifications for and issuance of a license as a licensed public accountant — renewal of license — firm registration — peer review.
  • Section 542.9 - Appointment of secretary of state as agent.
  • Section 542.10 - Enforcement against a holder of a certificate, permit, or license.
  • Section 542.11 - Investigations and hearings.
  • Section 542.12 - Reinstatement.
  • Section 542.13 - Unlawful acts.
  • Section 542.14 - Injunction against unlawful acts, civil penalties, and consent agreements.
  • Section 542.15 - Criminal penalties.
  • Section 542.16 - Single act evidence of practice.
  • Section 542.17 - Confidential communications.
  • Section 542.18 - Licensees’ working papers — clients’ records.
  • Section 542.19 - Substantial equivalency.
  • Section 542.20 - Practice privilege.
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