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Bill > HB1147


IN HB1147

IN HB1147
Licensure of certified public accountants.


summary

Introduced
01/05/2026
In Committee
02/12/2026
Crossed Over
01/23/2026
Passed
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)

Last Action

Signed by the Governor (on 02/24/2026)

bill text


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bill summary

Document Type Source Location
State Bill Page https://iga.in.gov/legislative/2026/bills/house/1147/details
Fiscal Note #1: Senate Enrolled https://iga.in.gov/pdf-documents/124/2026/house/bills/HB1147/fiscal-notes/HB1147.04.ENRS.FN001.pdf
BillText https://iga.in.gov/pdf-documents/124/2026/house/bills/HB1147/HB1147.04.ENRS.pdf
Fiscal Note #3: Senate Comm Sub https://iga.in.gov/pdf-documents/124/2026/house/bills/HB1147/fiscal-notes/HB1147.03.COMS.FN003.pdf
Fiscal Note #2: Senate Comm Sub https://iga.in.gov/pdf-documents/124/2026/house/bills/HB1147/fiscal-notes/HB1147.03.COMS.FN002.pdf
BillText https://iga.in.gov/pdf-documents/124/2026/house/bills/HB1147/HB1147.03.COMS.pdf
Fiscal Note #1: Senate Comm Sub https://iga.in.gov/pdf-documents/124/2026/house/bills/HB1147/fiscal-notes/HB1147.03.COMS.FN001.pdf
Senate Committee Report https://iga.in.gov/pdf-documents/124/2026/house/bills/HB1147/committee-reports/HB1147.02.COMH.CRS001.pdf
Vote Sheet February 12, 2026 https://iga.in.gov/pdf-documents/124/2026/house/bills/HB1147/votesheets/HB1147.02.COMH.02.pdf
Fiscal Note #3: House Comm Sub https://iga.in.gov/pdf-documents/124/2026/house/bills/HB1147/fiscal-notes/HB1147.02.COMH.FN003.pdf
Fiscal Note #2: House Comm Sub https://iga.in.gov/pdf-documents/124/2026/house/bills/HB1147/fiscal-notes/HB1147.02.COMH.FN002.pdf
Fiscal Note #1: House Comm Sub https://iga.in.gov/pdf-documents/124/2026/house/bills/HB1147/fiscal-notes/HB1147.02.COMH.FN001.pdf
BillText https://iga.in.gov/pdf-documents/124/2026/house/bills/HB1147/HB1147.02.COMH.pdf
House Committee Report https://iga.in.gov/pdf-documents/124/2026/house/bills/HB1147/committee-reports/HB1147.01.INTR.CRH001.pdf
Vote Sheet January 14, 2026 https://iga.in.gov/pdf-documents/124/2026/house/bills/HB1147/votesheets/HB1147.01.INTR.03.pdf
BillText https://iga.in.gov/pdf-documents/124/2026/house/bills/HB1147/HB1147.01.INTR.pdf
Fiscal Note #1: Introduced https://iga.in.gov/pdf-documents/124/2026/house/bills/HB1147/fiscal-notes/HB1147.01.INTR.FN001.pdf
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