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Indiana · Snapshot 2026

IC 25-2.1-3-2 (Version b): Examination; qualifications; education requirement

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Where this section sits in the code
  1. TITLE 25. PROFESSIONS AND OCCUPATIONS
  2. ARTICLE 2.1. ACCOUNTANTS
  3. Chapter 3. Certified Public Accountant

Sec. 2. (a) A first time examination candidate must have at least:

(1) 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; or

(2) a baccalaureate degree with a concentration in accounting 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 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.

Collected 2026-10-06T20:43:28Z. Source file · JSON

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