Licensure of certified public accountants., the official text

Second Regular Session of the 124th General Assembly (2026)

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  HOUSE ENROLLED ACT No. 1147

   AN ACT to amend the Indiana Code concerning professions and
occupations.

   Be it enacted by the General Assembly of the State of Indiana:

   SECTION 1. IC 25-2.1-3-2, AS AMENDED BY P.L.59-2021,
SECTION 1, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2026]: Sec. 2. (a) A first time examination candidate must
have at least:

      (1) one hundred twenty (120) semester hours (or the equivalent if
      a different grading period is used) of college education that
      includes an accounting concentration or equivalent as determined
      by the board to be appropriate; or
      (2) a baccalaureate degree with a concentration in accounting
      or equivalent as determined by the board to be appropriate.
   (b) A candidate for an initial issuance of a certificate must have:
      (1) at least one hundred fifty (150) semester hours (or the
      equivalent if a different grading period is used) of college
      education; and
      (2) a baccalaureate or higher degree conferred by a college or
      university acceptable to the board. The educational program must
      include an accounting concentration or equivalent as determined
      by the board to be appropriate.
   SECTION 2. IC 25-2.1-3-2, AS AMENDED BY P.L.85-2025,
SECTION 1, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2027]: Sec. 2. (a) A first time examination candidate

HEA 1147
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must have at least:
      (1) one hundred twenty (120) semester hours (or the equivalent if
      a different grading period is used) of college education that
      includes an accounting concentration or equivalent as determined
      by the board to be appropriate; or
      (2) a baccalaureate degree with a concentration in accounting
      or equivalent as determined by the board to be appropriate.

   (b) The education requirement for initial licensure may be met
through any of the following pathways:

      (1) The completion of a baccalaureate degree with a concentration
      in accounting, conferred by a college or university as deemed
      acceptable by the board.
      (2) The completion of a baccalaureate degree with a concentration
      in accounting, totaling one hundred fifty (150) hours, conferred
      by a college or university as deemed acceptable by the board.
      (3) The completion of a post-baccalaureate degree with a
      concentration in accounting, conferred by a college or university
      as deemed acceptable by the board.

HEA 1147
Speaker of the House of Representatives

President of the Senate

President Pro Tempore

Governor of the State of Indiana

Date:                             Time:

HEA 1147