Section 542.1. Title.

Section 542.2. Legislative intent.

Section 542.3. Definitions.

Section 542.4. Iowa accountancy examining board.

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

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

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

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

Section 542.9. Appointment of secretary of state as agent.

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

Section 542.11. Investigations and hearings.

Section 542.12. Reinstatement.

Section 542.13. Unlawful acts.

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

Section 542.15. Criminal penalties.

Section 542.16. Single act evidence of practice.

Section 542.17. Confidential communications.

Section 542.18. Licensees’ working papers — clients’ records.

Section 542.19. Substantial equivalency.

Section 542.20. Practice privilege.