in-20220316-IR-872220093NIA: OVERVIEW: Amends 872 IAC 1-0.5-1 concerning definitions. Amends 872 IAC 1-1-2 , 872 IAC 1-1-6.1 , 872 IAC 1-1-6.2 , 872 IAC 1-1-6.3 , 872 IAC 1-1-6.5 , 872 IAC 1-1-6.6 , 872 IAC 1-1-8 , 872 IAC 1-1-8.4 , and 872 IAC 1-1-10 concerning requirements for certification, licensure, and registration. Adds 872 IAC 1-1-9.6 concerning education requirements. Adds 872 IAC 1-1-11.5 and 872 IAC 1-1-18.5 concerning examinations. The purpose of the rule is to allow accounting degree-bound students in Indiana to sit for the Uniform CPA Exam as administered in 55 jurisdictions and internationally without the timing and content restrictions under the current rule. In doing so, Indiana's top talent will be able to enter the CPA profession earlier and with a critical skill set identified for today's global marketplace. This alignment allows Indiana college students to sit for the Uniform CPA Exam before graduating and with fewer credit requirements (currently 150 credits moving to 120 credits to sit) while maintaining the licensure requirement of 150 credits. Statutory authority: IC 25-2.1-2-15 .
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The regulation updates definitions and requirements related to certification, licensure, and registration for accounting professionals in Indiana. It allows accounting students to take the Uniform CPA Exam before graduation and reduces the required credits to 120 for the exam, while keeping the overall licensure requirement at 150 credits.
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