Iowa Code Title XVI. Criminal Law and Procedure [Chs. 687-916] § 802.5. Extension for fraud, fiduciary breach

1. If the periods prescribed in sections 802.3 and 802.4 have expired, prosecution may nevertheless be commenced for any offense a material element of which is either fraud or a breach of fiduciary obligation within one year after discovery of the offense by an aggrieved party or by a person who has a legal duty to represent an aggrieved party and who is not a party to the offense, but in no case shall this provision extend the period of limitation otherwise applicable by more than five years.

2. A prosecution may be commenced under this section as long as the appropriate law enforcement agency has not delayed the investigation in bad faith. This subsection shall not be construed to require a law enforcement agency to pursue an unknown offender with due diligence.