Some states have a procedural tool—known as a suit on an account, a suit for an account, or a suit on a sworn account—that limits the evidence and pleading requirements for a creditor to establish its right to recovery on certain types of accounts in a lawsuit to collect a debt. These procedural tools are designed to reduce the cost of a creditor’s recovery of a debt on such accounts, and usually apply to transactions in which there is a sale upon one side and a purchase upon the other, and title to personal property passes from one to the other, creating a debtor-creditor relationship by a general course of dealing.

A sworn account is not an independent cause of action or basis for recovery, but requires the defendant to file a sworn denial of the account to avoid having the court grant judgment against the defendant early in the litigation process (summary judgment).

In Iowa, the concept of a suit on a sworn account is not explicitly recognized as it is in some other states. Instead, creditors seeking to recover debts typically must file a standard civil lawsuit and prove their case through the presentation of evidence and adherence to the Iowa Rules of Civil Procedure. Iowa law does not provide a specific procedural tool that simplifies the process for creditors to establish their right to recovery on accounts by limiting evidence and pleading requirements. Creditors must present their claims, and defendants have the opportunity to contest these claims through their responses and defenses. If a defendant fails to respond appropriately to a lawsuit, the creditor may seek a default judgment. However, this is not the same as the summary judgment that may be granted under the procedures for a suit on a sworn account in jurisdictions that recognize such a process. It is advisable for creditors or debtors involved in such legal matters to consult with an attorney to understand their rights and obligations under Iowa law.