*EH1143.1*
March 19, 2025
ENGROSSED
HOUSE BILL No. 1143
_____
DIGEST OF HB 1143 (Updated March 18, 2025 9:40 am - DI 129)
Citations Affected: IC 25-2.1.
Synopsis: Licensure of accountants. Revises the education and
experience requirements for licensure as a certified public accountant.
Repeals language allowing various substitutions for licensure
requirements.
Effective: January 1, 2027.
VanNatter, Gore
(SENATE SPONSOR — ROGERS)
January 8, 2025, read first time and referred to Committee on Employment, Labor and
Pensions.
January 21, 2025, amended, reported — Do Pass.
January 27, 2025, read second time, ordered engrossed.
January 28, 2025, engrossed. Read third time, passed. Yeas 91, nays 0.
SENATE ACTION
February 18, 2025, read first time and referred to Committee on Tax and Fiscal Policy.
March 18, 2025, amended, reported favorably — Do Pass.
EH 1143—LS 6690/DI 134 March 19, 2025
First Regular Session of the 124th General Assembly (2025)
PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana
Constitution) is being amended, the text of the existing provision will appear in this style type,
additions will appear in this style type, and deletions will appear in this style type.
Additions: Whenever a new statutory provision is being enacted (or a new constitutional
provision adopted), the text of the new provision will appear in this style type. Also, the
word NEW will appear in that style type in the introductory clause of each SECTION that adds
a new provision to the Indiana Code or the Indiana Constitution.
Conflict reconciliation: Text in a statute in this style type or this style type reconciles conflicts
between statutes enacted by the 2024 Regular Session of the General Assembly.
ENGROSSED
HOUSE BILL No. 1143
A BILL FOR AN ACT to amend the Indiana Code concerning
professions and occupations.
Be it enacted by the General Assembly of the State of Indiana:
1 SECTION 1. IC 25-2.1-3-2, AS AMENDED BY P.L.59-2021,
2 SECTION 1, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
3 JANUARY 1, 2027]: Sec. 2. (a) A first time examination candidate
4 must have at least one hundred twenty (120) semester hours (or the
5 equivalent if a different grading period is used) of college education
6 that includes an accounting concentration or equivalent as determined
7 by the board to be appropriate.
8 (b) A candidate for an initial issuance of a certificate must have:
9 (1) at least one hundred fifty (150) semester hours (or the
10 equivalent if a different grading period is used) of college
11 education; and
12 (2) a baccalaureate or higher degree conferred by a college or
13 university acceptable to the board. The educational program must
14 include an accounting concentration or equivalent as determined
15 by the board to be appropriate.
16 (b) The education requirement for initial licensure may be met
17 through any of the following pathways:
EH 1143—LS 6690/DI 134 2
1 (1) The completion of a baccalaureate degree with a
2 concentration in accounting, conferred by a college or
3 university as deemed acceptable by the board.
4 (2) The completion of a baccalaureate degree with a
5 concentration in accounting, totaling one hundred fifty (150)
6 hours, conferred by a college or university as deemed
7 acceptable by the board.
8 (3) The completion of a post-baccalaureate degree with a
9 concentration in accounting, conferred by a college or
10 university as deemed acceptable by the board.
11 SECTION 2. IC 25-2.1-3-10, AS AMENDED BY P.L.14-2023,
12 SECTION 2, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
13 JANUARY 1, 2027]: Sec. 10. (a) An applicant for the initial issuance
14 of a certificate under this chapter shall show that the applicant has had
15 one (1) year of experience. An applicant for licensure under:
16 (1) section 2(b)(1) of this chapter must have two (2) years of
17 experience in the accounting profession; or
18 (2) section 2(b)(2) or 2(b)(3) of this chapter must have one (1)
19 year in the accounting profession.
20 (b) To qualify as experience under this section, an applicant may
21 provide any type of service or advice that:
22 (1) constitutes the use of accounting, attest, compilation,
23 management advisory, financial advisory, tax, or consulting skills
24 as determined under the rules adopted by the board; and
25 (2) is verified by the holder of an active certificate issued under
26 this article or the corresponding provisions of another state, as
27 determined by the board.
28 Experience of the type described in this section applies equally toward
29 meeting the experience requirement of this section regardless of
30 whether it is gained through employment in government, industry,
31 academia, or public practice.
32 SECTION 3. IC 25-2.1-3-11 IS REPEALED [EFFECTIVE
33 JANUARY 1, 2027]. Sec. 11. An advanced degree in accounting or
34 business administration from a college or university recognized by the
35 board, and the satisfactory completion of the semester hours in
36 accounting, business administration, economics, and other related
37 subjects that the board determines are appropriate, may be substituted
38 as the board determines appropriate for experience of the type
39 described in section 10 of this chapter.
EH 1143—LS 6690/DI 134 3
COMMITTEE REPORT
Mr. Speaker: Your Committee on Employment, Labor and Pensions,
to which was referred House Bill 1143, has had the same under
consideration and begs leave to report the same back to the House with
the recommendation that said bill be amended as follows:
Page 1, between the enacting clause and line 1, begin a new
paragraph and insert:
"SECTION 1. IC 6-8.1-3-4, AS AMENDED BY P.L.182-2009(ss),
SECTION 248, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2025]: Sec. 4. (a) The department has the sole
authority to furnish forms used in the administration and collection of
the listed taxes, including reporting of information in an electronic
format.
(b) On or before January 1, 2027, the department shall develop
a system or protocols to allow a taxpayer to submit all
documentation or information in an electronic format, if the
documentation or information is used to verify information
reported on a tax return that is reported in an electronic format.".
Renumber all SECTIONS consecutively.
and when so amended that said bill do pass.
(Reference is to HB 1143 as introduced.)
VANNATTER
Committee Vote: yeas 11, nays 0.
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COMMITTEE REPORT
Mr. President: The Senate Committee on Tax and Fiscal Policy, to
which was referred House Bill No. 1143, has had the same under
consideration and begs leave to report the same back to the Senate with
the recommendation that said bill be AMENDED as follows:
Page 1, delete lines 1 through 11.
Renumber all SECTIONS consecutively.
and when so amended that said bill do pass.
(Reference is to HB 1143 as printed January 21, 2025.)
EH 1143—LS 6690/DI 134 4
HOLDMAN, Chairperson
Committee Vote: Yeas 11, Nays 0.
EH 1143—LS 6690/DI 134