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LicenseReciprocity

CPA / Accounting License from Michigan to Iowa: Does It Transfer? (2026)

Last verified: 2026-07-21 · source: Iowa Accountancy Examining Board (Dept. of Inspections, Appeals & Licensing) ↗

Yes — Iowa recognizes CPA licenses from all states, including Michigan. Apply to the Iowa Accountancy Examining Board (Dept. of Inspections, Appeals & Licensing) for a reciprocal license; you will not repeat the full exam or education.

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Verdict

Full reciprocity

Iowa recognizes substantial equivalency, so your Michigan CPA license clears the bar on its own — the Iowa Accountancy Examining Board (Dept. of Inspections, Appeals & Licensing) cares that you are a CPA in good standing, not that your license came from Michigan. What remains is Iowa-side: verification through CPAverify.org, the reciprocal application and fee, a background check, and any Iowa ethics or rules-of-conduct exam. Do the mobility math first, though — if Iowa is not becoming your principal place of business, practice privilege may let you work there without this application at all.

What changes, Michigan → Iowa

Side-by-side: Michigan vs Iowa (CPA / Accounting), verified 2026-07-21
Michigan (current)Iowa (destination)
Training hours150150
Application feeMichigan charges an application processing fee plus a 2-year license fee (State License Fee Act, 1979 PA 152), collected on the CPA reciprocity application; the exact amounts are published on the LARA application forms but could not be confirmed on an accessible official page at time of research (LARA blocked automated retrieval, HTTP 403)$100 (original issuance of CPA certificate by reciprocity or substantial equivalency (Iowa Admin. Code r. 193A-12.1); an optional printed wall certificate is an extra $50)
Processing timeLARA does not publish a processing time for the CPA reciprocity applicationthe board does not publish a processing time for reciprocal certificate applications
Licensing authorityMichigan Board of Accountancy (Dept. of Licensing and Regulatory Affairs, Bureau of Professional Licensing)Iowa Accountancy Examining Board (Dept. of Inspections, Appeals & Licensing)

The destination column is what you must satisfy — Iowa sets the rules for this move.

Step by step

  1. Confirm Iowa's current requirements on the Iowa Accountancy Examining Board (Dept. of Inspections, Appeals & Licensing) website (linked below) — rules change.
  2. Submit the endorsement application to the Iowa Accountancy Examining Board (Dept. of Inspections, Appeals & Licensing) (application linked below).
  3. Arrange license verification from your current state via the verification system.
  4. Hold in good standing a valid CPA certificate or license from another US jurisdiction.
  5. Qualify under one of three paths: the issuing state's standards were substantially equivalent at time of licensure, your individual qualifications are substantially equivalent, or you have four years of experience within the ten years immediately preceding the application.
  6. Apply for the Iowa certificate if you establish your principal place of business as a CPA in Iowa.
  7. File through the My Iowa PLB online portal.
  8. Pay the fees ($100 (original issuance of CPA certificate by reciprocity or substantial equivalency (Iowa Admin. Code r. 193A-12.1); an optional printed wall certificate is an extra $50)) and allow the board does not publish a processing time for reciprocal certificate applications.

Official links

Iowa Accountancy Examining Board (Dept. of Inspections, Appeals & Licensing) ↗Iowa application ↗License verification ↗

Related guides

Reverse: Iowa → MichiganCPA / Accounting in MichiganCPA / Accounting in IowaAll cpa / accounting states

Frequently asked questions

Does Iowa accept a Michigan CPA license?

Yes — Iowa recognizes CPA licenses from all states, including Michigan. Apply to the Iowa Accountancy Examining Board (Dept. of Inspections, Appeals & Licensing) for a reciprocal license; you will not repeat the full exam or education.

Do I retake the CPA Exam moving from Michigan to Iowa?

No — the Uniform CPA Exam transfers with your license. The Uniform CPA Examination is not retaken; passage is confirmed through your existing out-of-state CPA certificate under substantial equivalency (the board may rely on NASBA's determination), or alternatively by showing exam grades that would have been passing in Iowa. The reciprocity rule imposes no additional Iowa ethics or rules-of-conduct examination on reciprocal applicants..

Do I need a Iowa license, or does mobility cover the move?

If Iowa becomes your principal place of business, you apply to the Iowa Accountancy Examining Board (Dept. of Inspections, Appeals & Licensing) for a reciprocal license. If you are only serving Iowa clients from Michigan, practice privilege usually covers you with no Iowa license, notice, or fee.

What does the Michigan-to-Iowa move cost?

$100 (original issuance of CPA certificate by reciprocity or substantial equivalency (Iowa Admin. Code r. 193A-12.1); an optional printed wall certificate is an extra $50) (original issuance of CPA certificate by reciprocity or substantial equivalency (Iowa Admin. Code r. 193A-12.1); an optional printed wall certificate is an extra $50).

Can I keep my Michigan CPA license after licensing in Iowa?

Yes — CPA licenses stack, and many CPAs hold more than one. Keep the Michigan license active (its renewal and CPE run separately) and mobility covers the states where you hold none.

Sources

Primary sources only — official boards and compact commissions. Data last verified 2026-07-21.

Reviewed by Billy Reiner, Editor · verified against primary sources 2026-07-21

How we verify · All sources · spot an error? [email protected]