Iowa Code » Chapter 11 — AUDITOR OF STATE
Iowa Code

Iowa Code § 11.3 (2026)

When audits and examinations begin

✓ current as of July 2026
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For purposes of this chapter, an audit or examination commences when the period of professional engagement begins pursuant to the government auditing standards prescribed by the comptroller general of the United States and published by the United States government accountability office or as specified in Code of Federal Regulations, Title 2, Part 200. 2023 Acts, ch 103, §1 Referred to in §11.41

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Notes of Decisions
Cited in 10 cases (1 in the last 5 years), 1969–2026 · leading case: State of Iowa v. Robert Dale Lowe, Jr., 812 N.W.2d 554 (Iowa 2012).
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State of Iowa v. Robert Dale Lowe, Jr., 812 N.W.2d 554 (Iowa 2012). · cites it 2× “As a preliminary matter, we note that ordinarily, a defendant cannot challenge the seizure of another person.”
Schaer v. Webster Cnty., 644 N.W.2d 327 (Iowa 2002). · cites it 3× “Allan Farnsworth, Farnsworth on Contracts § 11.3, at 67 (2d ed.1998) [hereinafter Farnsworth].”
Charles City Educ. Ass'n v. Pub. Emp. Relations Bd., 291 N.W.2d 663 (Iowa 1980). · cites it 4× “NOTES [1] Section 11.3 . . . 2. Educational Lanes An employee on the regular salary schedule who moves from one educational lane to a higher educational lane shall move to the corresponding eligible step on the higher lane.”
Iowa Supreme Court Bd. of Prof'l Ethics & Conduct v. Rauch, 650 N.W.2d 574 (Iowa 2002). “Wolfram, Modern Legal Ethics § 11.3, at 605 (1986)). Rauch does not meet any of these exceptions for any of the ex parte communications.”
Iowa Supreme Court Bd. of Prof'l Ethics & Conduct v. Lesyshen, 585 N.W.2d 281 (Iowa 1998). “Wolfram, Modem Legal Ethics § 11.3, at 605 (1986). We agree with the board that the situation here was similar to that in Committee on Professional Ethics & Conduct v.”
Iowa Supreme Court Attorney Disciplinary Bd. v. Howe, 706 N.W.2d 360 (Iowa 2005). “William Hodes, The Law of Lawyering § 11.3, at 11-8 (2004 Supp.) [hereinafter “The Law of Lawyering”]; cf.”
State v. Cullor, 315 N.W.2d 808 (Iowa 1982). “Rin-gel, Searches & Seizures, Arrests and Confessions § 11.3 (1981) (footnotes omitted); see State v.”
Lundberg v. Lundberg, 169 N.W.2d 815 (Iowa 1969). “This, under the situation then existing, was as close to an equitable result as could be achieved.”
Pamela Reeves v. Costco Wholesale Corp. (Iowa Ct. App. 2026). · cites it 4× “Section 11.3 of the agreement listed the causes for termination, which are separate from causes for disciplinary action.”
Ia Sup. Ct. Atty. Disciplinary Bd. v. Howe, 706 N.W.2d 360 (Iowa 2005). “William Hodes, The Law of Lawyering § 11.3, at 11-8 (2004 Supp.) [hereinafter " The Law of Lawyering "]; cf.”
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