PUBLIC ACCOUNTANTS

  1. Law
  2. Iowa Code
  3. COMMERCE
  4. PUBLIC ACCOUNTANTS

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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.