A CPA candidate must meet one of these requirements:
Earn a graduate degree in accounting.
Earn a graduate degree in business with 24 credits in accounting, including one course in each of accounting, auditing, taxation and management accounting.
Earn a bachelor's degree in accounting or business with 24 credits in accounting, including one course in each of accounting, auditing, taxation and management accounting.
Earn a bachelor's degree or higher with 24 credits in accounting, including one course in each of accounting, auditing, taxation and management accounting, and an additional 24 credits in general business classes.
A candidate needs at least 150 credits to receive a CPA license but not to sit for the CPA exam.
According to Iowa Code, Section 542.5, a candidate needs one year of work experience certified by a CPA in "any type of service or advice involving the use of accounting, attest, compilation, management advisory, financial advisory, tax or consulting skills." A candidate may obtain work experience from any state as long as the certifying CPA is a CPA of any state.