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Rule Updates: 120-Credit Hours to Sit for CPA Exam

Soon, Indiana students will be able to sit for the CPA Exam at 120-credit hours (although 150 hours is still required for licensure). This rule incorporates changes to the CPA Exam and makes way for CPA Evolution.The rule removes Exam section names and windows, allows continuous testing and retaking of a failed section, and moves Indiana into the group of 47 jurisdictions that allows candidates to sit for the Exam at 120-credit hours.

At its July 29 meeting, the Indiana Board of Accountancy held a public hearing for the 120-to-sit and CPA Exam changes rule. The Indiana Board of Accountancy unanimously approved the rule.

While students and candidates are anxious to begin sitting for the CPA Exam at 120 hours, there are still a few more steps in the process. Next, the rule will be sent to the Indiana Attorney General's office. The AG has up to 45 days to approve the rule. If no action is taken within the 45 days, it is assumed approved and moves to the Governor’s Office who has 15 days—plus an extra 15, if requested—to approve.

Finally, the Indiana Register will publish the rule and it will become effective 30 days after publish date. While the final date is not set in stone, we estimate the rule will be finalized in a maximum of 105–115 days, around November 11–16, 2022.

INCPAS will keep students, candidates and employers updated on the progress of this rule and when students can officially sit for the CPA Exam at 120-credit hours.