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.
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.
Enrolled House Bill (H) (committee substitute) — source