A pleading founded on an account shall contain a bill of particulars thereof, by consecutively numbered items, which shall define and limit the proof, and may be amended as other pleadings. A pleading controverting such account must specify the items denied, and any items not thus specified shall be deemed admitted.
Rule 1.420.Account; bill of particulars; denial
Division IV: Pleadings and Motions · Last amended February 15, 2002 · Last verified July 15, 2026
In one sentenceRule 1.420 requires a pleading based on an account to list its items with consecutive numbers, and requires the opposing pleading to specify exactly which items it denies, so that any item not specifically denied counts as admitted.
Full Text of Rule 1.420
Plain-English Summary
Some claims aren't built around a single transaction but around a running account — a ledger of charges, credits, and balances built up over time. Rule 1.420 requires a pleading founded on an account to attach a bill of particulars listing the items by consecutive number. That itemized list does double duty: it defines the claim and it limits what the pleader can later try to prove. It can be amended just like any other pleading if it needs correcting.
The opposing party can't respond to an itemized account with a blanket denial. Rule 1.420 requires the pleading that controverts the account to specify which numbered items it disputes. Anything left unaddressed is deemed admitted. That is a real trap for a lazy response — silence on an item isn't neutral, it's a concession.
Frequently Asked Questions
What is a ‘bill of particulars’ under Rule 1.420?
It's an itemized list of the charges or entries making up an account, with each item given a consecutive number. It defines the claim and limits the proof the pleader can offer at trial.
Can I amend my bill of particulars after filing it?
Yes. Rule 1.420 lets it be amended the same way any other pleading may be amended.
How specific must my denial be if I dispute an account?
You must specify which numbered items you're denying. A general denial of the whole account isn't enough under this rule.
What happens if I don't specify which items I'm denying?
Any item you don't specify as denied is deemed admitted, so silence on a particular charge works against you.
Does Rule 1.420 apply to all pleadings or only those founded on an account?
It applies specifically to a pleading founded on an account, requiring the itemized bill of particulars and the item-by-item response that goes with it.
Source & verification. Rule text and the Comment are
reproduced verbatim from the Iowa Rules of Civil Procedure, adopted by the
Iowa Supreme Court. Last verified July 15, 2026.
· Official source
Also known as: iowa bill of particulars ruleiowa account pleading requirementiowa denial of account itemspleading founded on account iowa