First Regular Session of the 124th General Assembly (2025)
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HOUSE ENROLLED ACT No. 1143
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
JANUARY 1, 2027]: Sec. 2. (a) A first time examination candidate
must have at least 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.
(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.
(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
HEA 1143 — Concur 2
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.
SECTION 2. IC 25-2.1-3-10, AS AMENDED BY P.L.14-2023,
SECTION 2, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2027]: Sec. 10. (a) An applicant for the initial issuance
of a certificate under this chapter shall show that the applicant has had
one (1) year of experience. An applicant for licensure under:
(1) section 2(b)(1) of this chapter must have two (2) years of
experience in the accounting profession; or
(2) section 2(b)(2) or 2(b)(3) of this chapter must have one (1)
year in the accounting profession.
(b) To qualify as experience under this section, an applicant may
provide any type of service or advice that:
(1) constitutes the use of accounting, attest, compilation,
management advisory, financial advisory, tax, or consulting skills
as determined under the rules adopted by the board; and
(2) is verified by the holder of an active certificate issued under
this article or the corresponding provisions of another state, as
determined by the board.
Experience of the type described in this section applies equally toward
meeting the experience requirement of this section regardless of
whether it is gained through employment in government, industry,
academia, or public practice.
SECTION 3. IC 25-2.1-3-11 IS REPEALED [EFFECTIVE
JANUARY 1, 2027]. Sec. 11. An advanced degree in accounting or
business administration from a college or university recognized by the
board, and the satisfactory completion of the semester hours in
accounting, business administration, economics, and other related
subjects that the board determines are appropriate, may be substituted
as the board determines appropriate for experience of the type
described in section 10 of this chapter.
HEA 1143 — Concur Speaker of the House of Representatives
President of the Senate
President Pro Tempore
Governor of the State of Indiana
Date: Time:
HEA 1143 — Concur