---
type: "Bill"
title: "Certified public accountant examination."
description: "Requires a first time examination candidate for the certified public accountant (CPA) examination to have at least 120 semester hours of college education that includes an accounting concentration or equivalent. Requires a candidate for an initial issuance of a CPA certificate to have at least 150 semester hours of college education or equivalent and a baccalaureate or higher degree from a college or university that must include an accounting concentration or equivalent. Postpones the expiration of a noncode SECTION that was enacted in 2020 and that requires the board of accountancy to adopt certain administrative rules concerning the CPA examination. Voids a section of the administrative rules of the board of accountancy concerning the CPA examination and temporarily replaces that section of the rules with a noncode provision that: (1) allows the successor to the Uniform CPA examination to be administered to CPA candidates; and (2) eliminates the requirement that the four sections of the examination administered to CPA candidates be the four sections specified in the voided administrative rule section."
jurisdiction: "us/states/in"
legislature: "Indiana General Assembly"
session: "2021"
identifier: "HB 1373"
citation: "Indiana HB 1373 (2021)"
classification: ["bill"]
subjects: ["ACCOUNTANTS AND ACCOUNTING", "HUMAN SERVICES", "Regulation and Licensing of Professionals"]
status: "enacted"
primary_sponsors: ["Andy Zay", "Dennis Kruse", "Heath VanNatter"]
version_count: 4
action_count: 22
vote_count: 1
first_action: "2021-01-14"
last_action: "2021-04-15"
source: "openstates"
source_identifier: "ocd-bill/98703c0d-d9b2-4db8-95fa-6897b3029fd1"
source_url: "http://iga.in.gov/legislative/2021/bills/house/1373"
source_hash: "051446bf596b6611ecb67f22342fc95de2d1cffb612de9b2b3ab20960966e4dc"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-in"]
---

# Indiana HB 1373 (2021) — Certified public accountant examination.

Requires a first time examination candidate for the certified public accountant (CPA) examination to have at least 120 semester hours of college education that includes an accounting concentration or equivalent. Requires a candidate for an initial issuance of a CPA certificate to have at least 150 semester hours of college education or equivalent and a baccalaureate or higher degree from a college or university that must include an accounting concentration or equivalent. Postpones the expiration of a noncode SECTION that was enacted in 2020 and that requires the board of accountancy to adopt certain administrative rules concerning the CPA examination. Voids a section of the administrative rules of the board of accountancy concerning the CPA examination and temporarily replaces that section of the rules with a noncode provision that: (1) allows the successor to the Uniform CPA examination to be administered to CPA candidates; and (2) eliminates the requirement that the four sections of the examination administered to CPA candidates be the four sections specified in the voided administrative rule section.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Enrolled House Bill (H)** (committee substitute) — [source](http://in-proxy.openstates.org/2021/bills/HB1373/versions/HB1373.04.ENRS)
2. **House Bill (H)** (committee substitute) — [source](http://in-proxy.openstates.org/2021/bills/HB1373/versions/HB1373.02.COMH)
3. **House Bill (S)** (committee substitute) — [source](http://in-proxy.openstates.org/2021/bills/HB1373/versions/HB1373.03.COMS)
4. **Introduced House Bill (H)** (committee substitute) — [source](http://in-proxy.openstates.org/2021/bills/HB1373/versions/HB1373.01.INTR)

## Votes

- HB 1373 - Zay - 3rd Reading — **47–1** (pass) · upper

## Sponsors

- Andy Zay — primary (person)
- Dennis Kruse — primary (person)
- Heath VanNatter — primary (person)
- Martin Carbaugh — coauthor (person)
- Ryan Hatfield — coauthor (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2021-01-14** Coauthored by Representative Carbaugh
- **2021-01-14** Authored by Representative VanNatter
- **2021-01-14** First reading: referred to Committee on Employment, Labor and Pensions `reading-1, referral-committee`
- **2021-01-28** Committee report: do pass, adopted `committee-passage`
- **2021-02-01** Second reading: ordered engrossed `reading-2`
- **2021-02-01** Representative Hatfield added as coauthor
- **2021-02-02** Senate sponsor: Senator Zay
- **2021-02-02** Third reading: passed; Roll Call 54: yeas 93, nays 0 `passage, reading-3`
- **2021-02-03** Referred to the Senate
- **2021-02-18** First reading: referred to Committee on Pensions and Labor `reading-1, referral-committee`
- **2021-03-18** Committee report: amend do pass, adopted `committee-passage`
- **2021-03-22** Second reading: ordered engrossed `reading-2`
- **2021-03-23** Senator Kruse added as second sponsor
- **2021-03-23** Third reading: passed; Roll Call 264: yeas 47, nays 1 `passage, reading-3`
- **2021-03-24** Returned to the House with amendments `amendment-failure`
- **2021-03-31** Motion to concur filed
- **2021-04-01** House concurred in Senate amendments; Roll Call 345: yeas 85, nays 0 `amendment-failure`
- **2021-04-07** Signed by the Speaker
- **2021-04-08** Signed by the President Pro Tempore
- **2021-04-14** Signed by the President of the Senate
- **2021-04-15** Public Law 59
- **2021-04-15** Signed by the Governor `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/98703c0d-d9b2-4db8-95fa-6897b3029fd1`. Confidence: reported (aggregated from official Indiana legislature records).