In This Section

2026 Legislative Agenda

The INCPAS advocacy team closely monitors issues that could have short- or long-term ramifications on the CPA profession and how business is conducted in Indiana. The following are this year's legislative priorities.

LEAD


We either work to have legislation introduced or we work with others (legislators, agencies, coalitions/partners) to have it introduced, and we actively support their efforts.

  • Modernize CPA Exam eligibility by replacing the 120-semester-hour requirement to sit for the Exam with a bachelor’s degree requirement, removing unnecessary barriers while maintaining high professional standards.

ENGAGE


We adhere to our advocacy policies in determining the level of our engagement and may support, oppose or remain neutral on a bill or issue. We may provide member’s expertise in the form of testimony or in meeting with influencers

  • Defend licensure integrity by opposing legislation that threatens public protection or limits CPAs’ ability to serve clients effectively, such as proposals to eliminate CPE requirements, dissolve boards, or restructure regulatory agencies.
  • Champion workforce development funding and initiatives to strengthen Indiana’s CPA talent pipeline and ensure a robust, future-ready profession.

MONITOR


We watch legislation and issues, then assess risk of escalating our involvement and determine if/when we should take action or weigh in based on our advocacy policies.

  • Efforts to impose sales tax on professional services.
  • Federal tax conformity (“One Big Beautiful Bill”) so Indiana CPAs and taxpayers can operate with clarity and consistency.
  • Department of Revenue (DOR) and the Professional Licensing Agency (PLA) initiatives to advance reforms that benefit taxpayers, licensees and the public.
  • Emerging ownership structures such as ESOPs and private equity to protect professional independence and service quality.
  • Unintended consequences in cybersecurity and artificial intelligence legislation that could disrupt CPA services or harm Indiana businesses.
  • ESG reporting mandates to ensure requirements are practical, relevant and aligned with the profession’s capabilities.




OUR LEGISLATIVE PARTNER ENTITIES
We collaborate with the following organizations to ensure legislative positions and enforcement efforts are aligned.
  • Alliance for Responsible Professional Licensing (ARPL)
  • American Institute of Certified Public Accountants (AICPA)
  • Internal Revenue Service (IRS)
  • National Association of State Boards of Accountancy (NASBA)
  • Indiana Board of Accountancy
  • Indiana Chamber of Commerce
  • Indiana Department of Revenue (DOR)
  • Indiana Department of Workforce Development (DWD)
  • Indiana Professional Licensing Agency (IPLA)