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On January 1, 2000 the rules changed regarding eligibility for CPA examination. Exam candidates in Indiana must complete 150 hours of education in one of the following four ways:

1. A graduate degree with a concentration in accounting from a program that meets the accreditation standards in accounting set by the AACSB or another accrediting body recognized by the Board. Candidates must show proof of 150 semester hours.

2. A graduate degree from a program that meets the accreditation standards in accounting set by the AACSB or another accrediting body recognized by the Board, and a minimum of 24 semester hours (or 36 quarter hours) in accounting at the undergraduate level, or 15 semester hours (or 22.5 quarter hours) in accounting at the graduate level in courses that include the topics of financial accounting, auditing, taxation and management accounting. Candidates must show proof of 150 semester hours.

3. A baccalaureate degree from a program that meets the accreditation standards in accounting set by the AACSB or another accrediting body recognized by the Board and:
a. 24 semester hours (or 36 quarter hours) in accounting at the undergraduate level, including courses in financial accounting, auditing, taxation, and management accounting; and
b. 24 semester hours (or 36 quarter hours) in business courses (other than accounting) at the undergraduate level, and
c. Candidates must show proof of 150 semester hours.

4. A baccalaureate or higher degree from a regionally accredited institution and:
a. 24 semester hours (or 36 quarter hours) in accounting at the upper division or graduate level including at least one course in each of the following: financial accounting, auditing, taxation, and management accounting, and
b. 24 semester hours (or 36 quarter hours) in business courses other than accounting at the undergraduate or graduate level, and
c. Candidates must show proof of 150 semester hours.

The eligibility requirements were accurate as of January 29, 2001. All questions concerning the examination should be directed to the CPA Examination Services at 1-800-CPA-EXAM. Their hours are Monday - Friday between 8 a.m. and 4:30 p.m. Central Time. For more information, visit the Indiana State Board of Accountancy web site



 
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Last Update: January 25, 2005
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