in-20260128-IR-872260018RAA: _________________________

TITLE 872 INDIANA BOARD OF ACCOUNTANCY Regulatory Analysis LSA Document #26-18 I. Description of Rule II. Fiscal Impact Analysis III. Impacted Parties IV. Changes in Proposed Rule Rule Section Change 872 IAC 1-1-8 (a) Experience requirements; credit for types of experience Removed reference to twelve (12) months to align with statutory reference. Replaced ‘the experience requirement’ with ‘experience’. 872 IAC 1-1-8 (d) Experience requirements; credit for types of experience Replaced ‘(a). To do so, the applicant must obtain a total of twelve (12) months of experience.’ For clarity and to reference statute with ‘(a) to fulfill the minimum experience requirements in IC 25-2.1-3-10.’ 872 IAC 1-1-8.4 Advanced degree as experience Removed this section per statute IC 25-2.1-3-10 effective 1/1/2027 872 IAC 1-1-8.5(a) Experience required on application and board verification Removed the reference to section 8.4 of the rule which is repealed per statute IC 25-2.1-3-11 effective 1/1/2027 V. Benefit Analysis VI. Cost Analysis VII. Sources of Information VIII. Regulatory Analysis IX. Contact Information of Staff to Answer Substantive Questions _________________________ 1 2025 Best Accounting Schools in Indiana 2 Best Indiana colleges with Accounting degrees Notice of First Public Comment Period: 20260128-IR-872260018FNA Notice of Determination Received: December 31, 2025