in-20260429-IR-872260018FRA: PATHWAYS TO CERTIFIED PUBLIC ACCOUNTANT LICENSURE

TITLE 872 INDIANA BOARD OF ACCOUNTANCY Final Rule LSA Document #26-18 DIGEST PATHWAYS TO CERTIFIED PUBLIC ACCOUNTANT LICENSURE Amends 872 IAC 1-1-8 concerning experience requirements and credit types of experience. Amends 872 IAC 1-1-8.5 concerning experience on board application. Repeals 872 IAC 1-1-8.4. Effective 30 days after the filing with the publisher. HISTORY Notice of First Public Comment Period: 20260128-IR-872260018FNA Regulatory Analysis submitted with Notice of First Public Comment Period: 20260128-IR-872260018RAA Date of First Hearing: March 13, 2026 CITATIONS AFFECTED: 872 IAC 1-1-8; 872 IAC 1-1-8.4; 872 IAC 1-1-8.5 SUMMARY/RESPONSE TO COMMENTS The Indiana Professional Licensing Agency and the Indiana Board of Accountancy (board) requested public comment from January 28, 2026, through February 27, 2026, and during the public hearing on March 13, 2026. The board received comments from Sherrill Rude from the Indiana CPA Society stating they are in full support of the rule. This rule will align with the Indiana Statute. FINAL RULE 872 IAC 1-1-8 Experience requirements; credit for types of experience Sec. 8. (a) This section and sections 8.2 through 8.5 of this rule implement carry out the experience requirements in IC 25-2.1-3-10. The Experience requirements are twelve (12) months consists of full-time employment in the following positions: (b) Clerical functions may not be counted under this section toward meeting the experience requirements. Clerical functions are positions that do not have accounting significance, including doing mathematical calculations, account analysis (i.e., looking into accounting books for specific information already recorded), and recording information in the general ledger, as opposed to compiling the information. Positions that partly qualify, and partly do not qualify, under this section are treated under the method provided for in section 8.2 of this rule, with the part of the position that does not qualify under this section being treated as if it were part-time employment. (c) Experience in fractions of months will be counted. (d) An applicant may combine the types of experience described in subsection (a) To do so, the applicant must obtain a total of twelve (12) months of experience. to fulfill the minimum experience requirements in IC 25-2.1-3-10. 872 IAC 1-1-8.5 Experience required on application and board verification Sec. 8.5. (a) To apply for a certified public accountant certificate, an applicant, who has previously met the applicable education and examination requirements, shall file an application on a form provided by the board, including the employer's name and address, contact person, and a job description for all the employment for which experience credit under this section is claimed. If experience credit is claimed for an advanced degree under section 8.4 of this rule, the applicant shall also identify the institution from which the degree was conferred and the date it was conferred and shall include an official transcript from the college or university that conferred the degree. (b) Subsequent to the receipt of After receiving an application under subsection (a), the board will seek verification of employment from all employers and may seek such additional information from the applicant and employer or third parties, as is necessary needed, to determine whether the applicant meets the experience requirements established in this section. LSA Document #26-18 Notice of First Public Comment Period: January 28, 2026 Last Hearing Held: March 13, 2026 Approved by Attorney General: March 27, 2026 Approved by Governor: March 30, 2026 Filed with Publisher: March 31, 2026, 1:21 p.m. Documents Incorporated by Reference: None Received by Publisher Small Business Regulatory Coordinator: Elizabeth Walker, Small Business Regulatory Coordinator, Indiana Professional Licensing Agency, 402 West Washington Street, Room W072, Indianapolis, IN 46204, (317) 234-2912, elwalker@pla.in.gov