IndianaIndiana law sets three education paths for initial CPA certificates
Starting January 1, 2027, people seeking an initial Indiana CPA certificate can meet the education requirement through any of three accounting degree paths.
What it does
For initial CPA certificates, the law requires at least 150 college hours and a bachelor's or higher degree with an accounting concentration.
People seeking an initial CPA certificate can meet the education requirement with an accounting bachelor's degree, a 150-hour accounting bachelor's degree, or a post-bachelor's accounting degree. The school must be acceptable to the board.
A first-time exam candidate needs at least 120 college hours with an approved accounting concentration, or a bachelor's degree with an approved accounting concentration.
Argument forThe bachelor's degree path without a 150-hour minimum could let some applicants qualify with fewer college hours.
Argument againstApplicants whose degrees lack an accounting concentration may find that none of the listed paths fits them.
More detail
The law requires at least 150 college hours and a bachelor's or higher degree for an initial certificate. This applies to people seeking an initial CPA certificate. The school must be acceptable to the board, and the education must include an accounting concentration or an equivalent the board accepts. This requirement takes effect July 1, 2026.
The law allows applicants to meet the initial-certificate education requirement through any of three accounting degree paths. The paths are a bachelor's degree with an accounting concentration; a 150-hour bachelor's degree with an accounting concentration; or a post-bachelor's degree with an accounting concentration. The college or university must be acceptable to the board. These paths take effect January 1, 2027.
A first-time exam candidate must meet one of two education requirements. This applies to first-time candidates taking the CPA examination. The board must accept the accounting concentration or equivalent. This requirement takes effect July 1, 2026, and the following version takes effect January 1, 2027.
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Where it stands
- Introduced
- Passed House
- Passed Senate
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- Feb 24Signed by the Governor Mike BraunBecame Law
- Feb 24Public Law 25Major
- Feb 23Signed by the President of the SenateMajor
- Feb 19Signed by the President Pro TemporeMajor
- Feb 19Signed by the SpeakerMajor
- Feb 18Returned to the House without amendmentsMinor
- Feb 17Senator Buchanan added as third sponsor
- Vote recorded HB 1147 - Rogers - 3rd Reading. Result: pass.Upper
- Feb 17Senator Donato added as second sponsor
- Feb 17Third reading: passed; Roll Call 179: yeas 43, nays 2Passed Senate
- Feb 16Second reading: ordered engrossedMinor
- Feb 12Committee report: do pass, adoptedMinor
- Jan 27First reading: referred to Committee on Commerce and TechnologyMinor
- Jan 23Referred to the SenateMinor
- Jan 22Third reading: passed; Roll Call 73: yeas 90, nays 0Passed House
- Vote recorded HB 1147 - VanNatter - 3rd Reading. Result: pass.Lower
- Jan 22Senate sponsor: Senator Rogers
- Jan 20Second reading: ordered engrossedMinor
- Jan 20Representatives Payne, Teshka, Morris added as coauthors
- Jan 15Committee report: do pass, adoptedMinor
- Jan 5First reading: referred to Committee on Employment, Labor and PensionsMinor
- Jan 5Authored by Representative VanNatterIntroduced
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