summary
Introduced
01/05/2026
01/05/2026
In Committee
02/12/2026
02/12/2026
Crossed Over
01/23/2026
01/23/2026
Passed
02/24/2026
02/24/2026
Dead
Introduced Session
2026 Regular Session
Bill Summary
Licensure of certified public accountants. Provides that an individual is eligible to take the examination for licensure as a certified public accountant if the individual has at least a baccalaureate degree with a concentration in accounting or equivalent as determined by the board to be appropriate.
AI Summary
This bill, concerning the licensure of certified public accountants (CPAs), modifies the educational requirements for individuals seeking to take the CPA examination and obtain initial licensure. Specifically, it clarifies that to be eligible to take the CPA exam, an individual must have either completed at least 120 semester hours of college education with an accounting concentration or an equivalent as determined by the board, or possess a baccalaureate degree with an accounting concentration or its equivalent. The bill also outlines pathways for meeting the educational requirements for initial licensure, including completing a baccalaureate degree with an accounting concentration, a baccalaureate degree totaling 150 hours with an accounting concentration, or a post-baccalaureate degree with an accounting concentration, all conferred by institutions acceptable to the board. The "board" refers to the Indiana State Board of Accountancy, which oversees CPA licensure in the state.
Committee Categories
Business and Industry, Labor and Employment
Sponsors (7)
Heath VanNatter (R)*,
Brian Buchanan (R),
Stacey Donato (R),
Bob Morris (R),
Zach Payne (R),
Linda Rogers (R),
Jake Teshka (R),
Last Action
Signed by the Governor (on 02/24/2026)
Official Document
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