Iowa Code
Title XIII - COMMERCE
Chapter 542 - PUBLIC ACCOUNTANTS

Section 542.1 - Title. - 542.1 Title. This chapter shall be known and may be...

Section 542.2 - Legislative intent. - 542.2 Legislative intent. It is the policy of this state,...

Section 542.3 - Definitions. - 542.3 Definitions. As used in this chapter, unless the context...

Section 542.4 - Iowa accountancy examining board. - 542.4 Iowa accountancy examining board. 1. An Iowa accountancy examining...

Section 542.5 - Qualifications for a certificate as a certified public accountant. - 542.5 Qualifications for a certificate as a certified public accountant....

Section 542.6 - Issuance and renewal of certificates — maintenance of competency. - 542.6 Issuance and renewal of certificates — maintenance of competency....

Section 542.7 - Firm permits to practice — attest experience and peer review. - 542.7 Firm permits to practice — attest experience and peer...

Section 542.8 - Qualifications for and issuance of a license as a licensed public accountant — renewal of license — firm registration — peer review. - 542.8 Qualifications for and issuance of a license as a...

Section 542.9 - Appointment of secretary of state as agent. - 542.9 Appointment of secretary of state as agent. Application for...

Section 542.10 - Enforcement against a holder of a certificate, permit, or license. - 542.10 Enforcement against a holder of a certificate, permit, or...

Section 542.11 - Investigations and hearings. - 542.11 Investigations and hearings. 1. The board may initiate proceedings...

Section 542.12 - Reinstatement. - 542.12 Reinstatement. 1. In any case in which the board...

Section 542.13 - Unlawful acts. - 542.13 Unlawful acts. 1. Only a certified public accountant may...

Section 542.14 - Injunction against unlawful acts, civil penalties, and consent agreements. - 542.14 Injunction against unlawful acts, civil penalties, and consent agreements....

Section 542.15 - Criminal penalties. - 542.15 Criminal penalties. 1. A person who violates a provision...

Section 542.16 - Single act evidence of practice. - 542.16 Single act evidence of practice. In an action brought...

Section 542.17 - Confidential communications. - 542.17 Confidential communications. 1. A licensee shall not voluntarily disclose...

Section 542.18 - Licensees’ working papers — clients’ records. - 542.18 Licensees’ working papers — clients’ records. 1. Subject to...

Section 542.19 - Substantial equivalency. - 542.19 Substantial equivalency. 1. An individual whose principal place of...

Section 542.20 - Practice privilege. - 542.20 Practice privilege. 1. This section authorizes a person or...