Indiana 2025 Regular Session

Indiana House Bill HB1143 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
	1	+	EH1143.1
	2	+	March 19, 2025
	3	+	ENGROSSED
	4	+	HOUSE BILL No. 1143
	5	+	_____
	6	+	DIGEST OF HB 1143 (Updated March 18, 2025 9:40 am - DI 129)
	7	+	Citations Affected: IC 25-2.1.
	8	+	Synopsis: Licensure of accountants. Revises the education and
	9	+	experience requirements for licensure as a certified public accountant.
	10	+	Repeals language allowing various substitutions for licensure
	11	+	requirements.
	12	+	Effective: January 1, 2027.
	13	+	VanNatter, Gore
	14	+	(SENATE SPONSOR — ROGERS)
	15	+	January 8, 2025, read first time and referred to Committee on Employment, Labor and
	16	+	Pensions.
	17	+	January 21, 2025, amended, reported — Do Pass.
	18	+	January 27, 2025, read second time, ordered engrossed.
	19	+	January 28, 2025, engrossed. Read third time, passed. Yeas 91, nays 0.
	20	+	SENATE ACTION
	21	+	February 18, 2025, read first time and referred to Committee on Tax and Fiscal Policy.
	22	+	March 18, 2025, amended, reported favorably — Do Pass.
	23	+	EH 1143—LS 6690/DI 134 March 19, 2025
1	24		First Regular Session of the 124th General Assembly (2025)
2	25		PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana
3	26		Constitution) is being amended, the text of the existing provision will appear in this style type,
4	27		additions will appear in this style type, and deletions will appear in this style type.
5	28		Additions: Whenever a new statutory provision is being enacted (or a new constitutional
6	29		provision adopted), the text of the new provision will appear in this style type. Also, the
7	30		word NEW will appear in that style type in the introductory clause of each SECTION that adds
8	31		a new provision to the Indiana Code or the Indiana Constitution.
9	32		Conflict reconciliation: Text in a statute in this style type or this style type reconciles conflicts
10	33		between statutes enacted by the 2024 Regular Session of the General Assembly.
11		-	HOUSE ENROLLED ACT No. 1143
12		-	AN ACT to amend the Indiana Code concerning professions and
13		-	occupations.
	34	+	ENGROSSED
	35	+	HOUSE BILL No. 1143
	36	+	A BILL FOR AN ACT to amend the Indiana Code concerning
	37	+	professions and occupations.
14	38		Be it enacted by the General Assembly of the State of Indiana:
15		-	SECTION 1. IC 25-2.1-3-2, AS AMENDED BY P.L.59-2021,
16		-	SECTION 1, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
17		-	JANUARY 1, 2027]: Sec. 2. (a) A first time examination candidate
18		-	must have at least one hundred twenty (120) semester hours (or the
19		-	equivalent if a different grading period is used) of college education
20		-	that includes an accounting concentration or equivalent as determined
21		-	by the board to be appropriate.
22		-	(b) A candidate for an initial issuance of a certificate must have:
23		-	(1) at least one hundred fifty (150) semester hours (or the
24		-	equivalent if a different grading period is used) of college
25		-	education; and
26		-	(2) a baccalaureate or higher degree conferred by a college or
27		-	university acceptable to the board. The educational program must
28		-	include an accounting concentration or equivalent as determined
29		-	by the board to be appropriate.
30		-	(b) The education requirement for initial licensure may be met
31		-	through any of the following pathways:
32		-	(1) The completion of a baccalaureate degree with a
33		-	concentration in accounting, conferred by a college or
34		-	university as deemed acceptable by the board.
35		-	(2) The completion of a baccalaureate degree with a
36		-	HEA 1143 — Concur 2
37		-	concentration in accounting, totaling one hundred fifty (150)
38		-	hours, conferred by a college or university as deemed
39		-	acceptable by the board.
40		-	(3) The completion of a post-baccalaureate degree with a
41		-	concentration in accounting, conferred by a college or
42		-	university as deemed acceptable by the board.
43		-	SECTION 2. IC 25-2.1-3-10, AS AMENDED BY P.L.14-2023,
44		-	SECTION 2, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
45		-	JANUARY 1, 2027]: Sec. 10. (a) An applicant for the initial issuance
46		-	of a certificate under this chapter shall show that the applicant has had
47		-	one (1) year of experience. An applicant for licensure under:
48		-	(1) section 2(b)(1) of this chapter must have two (2) years of
49		-	experience in the accounting profession; or
50		-	(2) section 2(b)(2) or 2(b)(3) of this chapter must have one (1)
51		-	year in the accounting profession.
52		-	(b) To qualify as experience under this section, an applicant may
53		-	provide any type of service or advice that:
54		-	(1) constitutes the use of accounting, attest, compilation,
55		-	management advisory, financial advisory, tax, or consulting skills
56		-	as determined under the rules adopted by the board; and
57		-	(2) is verified by the holder of an active certificate issued under
58		-	this article or the corresponding provisions of another state, as
59		-	determined by the board.
60		-	Experience of the type described in this section applies equally toward
61		-	meeting the experience requirement of this section regardless of
62		-	whether it is gained through employment in government, industry,
63		-	academia, or public practice.
64		-	SECTION 3. IC 25-2.1-3-11 IS REPEALED [EFFECTIVE
65		-	JANUARY 1, 2027]. Sec. 11. An advanced degree in accounting or
66		-	business administration from a college or university recognized by the
67		-	board, and the satisfactory completion of the semester hours in
68		-	accounting, business administration, economics, and other related
69		-	subjects that the board determines are appropriate, may be substituted
70		-	as the board determines appropriate for experience of the type
71		-	described in section 10 of this chapter.
72		-	HEA 1143 — Concur Speaker of the House of Representatives
73		-	President of the Senate
74		-	President Pro Tempore
75		-	Governor of the State of Indiana
76		-	Date: Time:
77		-	HEA 1143 — Concur
	39	+	1 SECTION 1. IC 25-2.1-3-2, AS AMENDED BY P.L.59-2021,
	40	+	2 SECTION 1, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
	41	+	3 JANUARY 1, 2027]: Sec. 2. (a) A first time examination candidate
	42	+	4 must have at least one hundred twenty (120) semester hours (or the
	43	+	5 equivalent if a different grading period is used) of college education
	44	+	6 that includes an accounting concentration or equivalent as determined
	45	+	7 by the board to be appropriate.
	46	+	8 (b) A candidate for an initial issuance of a certificate must have:
	47	+	9 (1) at least one hundred fifty (150) semester hours (or the
	48	+	10 equivalent if a different grading period is used) of college
	49	+	11 education; and
	50	+	12 (2) a baccalaureate or higher degree conferred by a college or
	51	+	13 university acceptable to the board. The educational program must
	52	+	14 include an accounting concentration or equivalent as determined
	53	+	15 by the board to be appropriate.
	54	+	16 (b) The education requirement for initial licensure may be met
	55	+	17 through any of the following pathways:
	56	+	EH 1143—LS 6690/DI 134 2
	57	+	1 (1) The completion of a baccalaureate degree with a
	58	+	2 concentration in accounting, conferred by a college or
	59	+	3 university as deemed acceptable by the board.
	60	+	4 (2) The completion of a baccalaureate degree with a
	61	+	5 concentration in accounting, totaling one hundred fifty (150)
	62	+	6 hours, conferred by a college or university as deemed
	63	+	7 acceptable by the board.
	64	+	8 (3) The completion of a post-baccalaureate degree with a
	65	+	9 concentration in accounting, conferred by a college or
	66	+	10 university as deemed acceptable by the board.
	67	+	11 SECTION 2. IC 25-2.1-3-10, AS AMENDED BY P.L.14-2023,
	68	+	12 SECTION 2, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
	69	+	13 JANUARY 1, 2027]: Sec. 10. (a) An applicant for the initial issuance
	70	+	14 of a certificate under this chapter shall show that the applicant has had
	71	+	15 one (1) year of experience. An applicant for licensure under:
	72	+	16 (1) section 2(b)(1) of this chapter must have two (2) years of
	73	+	17 experience in the accounting profession; or
	74	+	18 (2) section 2(b)(2) or 2(b)(3) of this chapter must have one (1)
	75	+	19 year in the accounting profession.
	76	+	20 (b) To qualify as experience under this section, an applicant may
	77	+	21 provide any type of service or advice that:
	78	+	22 (1) constitutes the use of accounting, attest, compilation,
	79	+	23 management advisory, financial advisory, tax, or consulting skills
	80	+	24 as determined under the rules adopted by the board; and
	81	+	25 (2) is verified by the holder of an active certificate issued under
	82	+	26 this article or the corresponding provisions of another state, as
	83	+	27 determined by the board.
	84	+	28 Experience of the type described in this section applies equally toward
	85	+	29 meeting the experience requirement of this section regardless of
	86	+	30 whether it is gained through employment in government, industry,
	87	+	31 academia, or public practice.
	88	+	32 SECTION 3. IC 25-2.1-3-11 IS REPEALED [EFFECTIVE
	89	+	33 JANUARY 1, 2027]. Sec. 11. An advanced degree in accounting or
	90	+	34 business administration from a college or university recognized by the
	91	+	35 board, and the satisfactory completion of the semester hours in
	92	+	36 accounting, business administration, economics, and other related
	93	+	37 subjects that the board determines are appropriate, may be substituted
	94	+	38 as the board determines appropriate for experience of the type
	95	+	39 described in section 10 of this chapter.
	96	+	EH 1143—LS 6690/DI 134 3
	97	+	COMMITTEE REPORT
	98	+	Mr. Speaker: Your Committee on Employment, Labor and Pensions,
	99	+	to which was referred House Bill 1143, has had the same under
	100	+	consideration and begs leave to report the same back to the House with
	101	+	the recommendation that said bill be amended as follows:
	102	+	Page 1, between the enacting clause and line 1, begin a new
	103	+	paragraph and insert:
	104	+	"SECTION 1. IC 6-8.1-3-4, AS AMENDED BY P.L.182-2009(ss),
	105	+	SECTION 248, IS AMENDED TO READ AS FOLLOWS
	106	+	[EFFECTIVE JULY 1, 2025]: Sec. 4. (a) The department has the sole
	107	+	authority to furnish forms used in the administration and collection of
	108	+	the listed taxes, including reporting of information in an electronic
	109	+	format.
	110	+	(b) On or before January 1, 2027, the department shall develop
	111	+	a system or protocols to allow a taxpayer to submit all
	112	+	documentation or information in an electronic format, if the
	113	+	documentation or information is used to verify information
	114	+	reported on a tax return that is reported in an electronic format.".
	115	+	Renumber all SECTIONS consecutively.
	116	+	and when so amended that said bill do pass.
	117	+	(Reference is to HB 1143 as introduced.)
	118	+	VANNATTER
	119	+	Committee Vote: yeas 11, nays 0.
	120	+	_____
	121	+	COMMITTEE REPORT
	122	+	Mr. President: The Senate Committee on Tax and Fiscal Policy, to
	123	+	which was referred House Bill No. 1143, has had the same under
	124	+	consideration and begs leave to report the same back to the Senate with
	125	+	the recommendation that said bill be AMENDED as follows:
	126	+	Page 1, delete lines 1 through 11.
	127	+	Renumber all SECTIONS consecutively.
	128	+	and when so amended that said bill do pass.
	129	+	(Reference is to HB 1143 as printed January 21, 2025.)
	130	+	EH 1143—LS 6690/DI 134 4
	131	+	HOLDMAN, Chairperson
	132	+	Committee Vote: Yeas 11, Nays 0.
	133	+	EH 1143—LS 6690/DI 134