Examination; qualifications; education requirement
Ind. Code § 25-2.1-3-2
in effectNote: This version of section effective 1-1-2027. See also preceding version of this section, effective until 1-1-2027.
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.
As added by P.L.30-1993, SEC.7. Amended by P.L.87-1996, SEC.4; P.L.6-2003, SEC.1; P.L.59-2021, SEC.1; P.L.85-2025, SEC.1; P.L.25-2026, SEC.2.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/25Fetched: 10/17/2026