Examples of CPA certificate in a sentence
While this is noted, the Council is obliged to consider the application as submitted and is aware that new residents will be introduced close to the market during the temporary period sought.
An applicant applying for a CPA certificate under the substantial equivalency provisions of Iowa Code section 542.19(1)“a” and paragraph 9.5(1)“a” may attach a letter of good standing to the application.
The board reserves the right to request an original verification document directly from another state board.[ARC 7715B, IAB 4/22/09, effective 7/1/09] 193A—9.5(542) Qualifications for a CPA certificate.9.5(1) A person who holds in good standing a valid CPA certificate or license from another state shall be deemed qualified for an Iowa CPA certificate if the person satisfies one of the following three conditions:a.
The licensing standards on education, examination and experience of the state which issued the applicant’s CPA certificate or license were, at the time of licensure, comparable or superior to the education, examination and experience requirements of Iowa Code chapter 542 in effect at the time the application is filed in Iowa.
I understand that all educational and experience requirements must be met to receive a CPA certificate.
Any past denial, revocation, suspension, or refusal to renew a CPA certificate, license or permit to practice, or LPA license, or voluntary surrender of a CPA certificate, license or permit or LPA license to resolve or avoid disciplinary action, or similar actions concerning a substantially equivalent foreign designation;c.
All states or foreign jurisdictions in which the applicant has applied for or holds a CPA certificate or license, an LPA license, or a substantially equivalent designation from a foreign country;b.
For example, if a seminar or presentation is conducted for a total of four hours and only one hour is devoted to financial statement presentation, then only one hour shall be claimed toward meeting the requirement of this subrule.10.7(2) Every CPA certificate holder or LPA license holder shall complete a minimum of four hours of continuing education devoted to ethics and rules of professional conduct during the three-year period ending December 31 or June 30, prior to the July 1 annual renewal date.
For example, if a seminar or presentation is conducted for a total of four hours and only one hour is devoted to financial statement presentation, then only one hour shall be claimed toward meeting the requirement of this subrule.10.7(2) Every CPA certificate holder or LPA license holder shall complete a minimum of four hours of continuing education devoted to ethics and rules of professional conduct during the three-year period ending December 31, prior to the July 1 annual renewal date.
A person who holds a certificate or license to practice as a CPA in another state or a substantially equivalent designation from a foreign jurisdiction may apply to the board for an Iowa CPA certificate and must do so if the person plans to establish the person’s principal place of business as a CPA in Iowa.[ARC 7715B, IAB 4/22/09, effective 7/1/09] 193A—9.2(542) Application forms.