Iowa § 11.31A - 11.31A Auditor of state — divisions.
Full text of Iowa Iowa Code § 11.31A — 11.31A Auditor of state — divisions., with citation guidance and answers to common questions.
§ 11.31A. 11.31A Auditor of state — divisions.
1. The auditor of state shall adopt rules establishing divisions within the office of auditor of state. For each division within the office of auditor of state that is responsible for performing attest services as described in section 542.3, the auditor of state shall appoint a deputy auditor of state that is a certified public accountant to lead that division. 2. If the auditor of state is not a certified public accountant licensed pursuant to chapter 542, the auditor of state shall not sign an attest report issued by the office of auditor of state, but shall defer to the appropriate deputy auditor of state who meets the experience or competency requirements set out in nationally recognized professional standards for such services. 3. The auditor of state shall comply with all applicable rules of professional conduct adopted by the Iowa accountancy examining board pursuant to section 542.4. 2022 Acts, ch 1085, §1, 7, 8 Referred to in §542.7, 542.7A Section applies retroactively to July 1, 2002; 2022 Acts, ch 1085, §8 Wed Dec 10 21:57:33 2025 Iowa Code 2026, Section 11.31A (3, 0)
Source: official Iowa text · Last verified 2026-08-27
Frequently Asked Questions About Iowa § 11.31A
What does Iowa Code § 11.31A cover?
Section 11.31A ("11.31A Auditor of state — divisions.") is part of the Iowa Code, the codified statutory law of Iowa. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Iowa § 11.31A?
A common citation format is "Iowa Code § 11.31A" (Iowa). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Iowa law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Iowa official source linked on this page or consult a licensed Iowa attorney.
How does Iowa § 11.31A apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Iowa can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Iowa.