Iowa CPA License Reinstatement: What a Lapsed License Costs
If your Iowa CPA license has already lapsed
See how we verify every figure on this site.
Verified 2026-11-11
Reinstatement Fee
Formula, capped at $1,000: a $100 base reinstatement fee + the current annual renewal fee ($100 active/$50 inactive) + $25 for each month the license was lapsed (waived if the licensee didn't practice or hold out as a CPA during the lapse).
Catch-Up CPE Required
- No CPE added purely as a penalty -- reinstating to active status requires the standard 120 hours of CPE (the normal 3-year-cycle total, including the required ethics hours) earned in the 3 years immediately preceding the application. Reinstating to inactive status requires no CPE.
- 4 ethics hours, within that total.
Source of record
Iowa Admin. Code r. 481-1032.1/1032.2 (fee schedule + reinstatement formula; formerly 193A-12.1/12.2); r. 481-1025.3/1025.4 (renewal deadline, grace period, lapse trigger; formerly 193A-5.3/5.4); r. 481-1030.5(7) (CPE to reinstate to active status; formerly 193A-10.5(7))
read the rule →
What triggers lapsed status: Certificates/licenses expire annually on June 30, with a 30-day grace period (through July 30) to renew by paying a late-renewal penalty. If still unrenewed after that 30-day window, the certificate lapses automatically -- no separate notice or board action is required.
Last verified: November 11, 2026 · checked against the state's codified statute or administrative rule, not just a board webpage — if we can't verify a date against primary law, we say so instead of guessing (see how we verify every deadline). Always confirm with the
official state board before relying on this date. License
requirements and deadlines can change.
See Iowa's CPA license renewal deadline →