in-20260128-IR-872260018FNA: PATHWAYS TO CERTIFIED PUBLIC ACCOUNTANT LICENSURE

TITLE 872 INDIANA BOARD OF ACCOUNTANCY Notice of First Public Comment Period LSA Document #26-18 PATHWAYS TO CERTIFIED PUBLIC ACCOUNTANT LICENSURE PURPOSE OF NOTICE The Indiana Board of Accountancy (board) is soliciting public comment on amending and repealing rules at 872 IAC 1-1 concerning the requirements for a certified public accountant license. The board seeks comment on the affected citations listed and any other provisions of Title 872 that may be affected by this rulemaking. ADDITIONAL DOCUMENTS Regulatory Analysis: 20260128-IR-872260018RAA Notice of Public Hearing: 20260128-IR-872260018PHA CITATIONS AFFECTED: 872 IAC 1-1-8; 872 IAC 1-1-8.4; 872 IAC 1-1-8.5 AUTHORITY: IC 25-2.1-2-15 OVERVIEW Basic Purpose and Background The proposed rule makes changes to the experience requirements for those seeking licensure as a certified public accountant. The goal of the proposed rule is to align education and experience requirements currently in the Indiana Administrative Code with House Enrolled Act 1143-2025, which allows an applicant who completes a baccalaureate, with a concentration in accounting, to meet the education requirements for licensure while maintaining existing licensure pathways. For purposes of IC 4-22-2-28.1, small businesses affected by this rulemaking may contact the Small Business Regulatory Coordinator: For purposes of IC 4-22-2-28.1, the Small Business Ombudsman designated by IC 5-28-17-6 is: Resources available to regulated entities through the small business ombudsman include the ombudsman's duties stated in IC 5-28-17-6, specifically IC 5-28-17-6(9), investigating and attempting to resolve any matter regarding compliance by a small business with a law, rule, or policy administered by a state agency, either as a party to a proceeding or as a mediator. REQUEST FOR PUBLIC COMMENT The board is soliciting public comment on the proposed rule. Comments may be submitted in one of the following ways: COMMENT PERIOD DEADLINE All comments must be postmarked or time stamped not later than February 27, 2026. The rule, Regulatory Analysis, appendices referenced in the Regulatory Analysis, and materials incorporated by reference (if applicable) are on file at the Indiana Professional Licensing Agency, 402 West Washington Street, Room W072, Indianapolis, Indiana and are available for public inspection. Copies of the rule, Regulatory Analysis, and appendices referenced in the Regulatory Analysis are available at the Indiana Professional Licensing Agency office. If the board does not receive substantive comments during the public comment period or public hearing, the rule may be adopted with text that is the same as or does not substantially differ from the text of the proposed rule published in this notice. PROPOSED RULE 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. 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.