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

Indiana students are now eligible 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 and the new Exam. 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. On November 2, this rule became effective.

The Indiana Board of Accountancy recently approved a policy to clarify how many minimum hours of accounting and business administration coursework will be accepted in order for a candidate to sit for the CPA Exam. What this means: Candidates must have at least 120 credit hours, including at least one credit in accounting or business administration.

The credit requirements for licensure remain at 150, and candidates must have the required courses outlined in Indiana's Educational Requirements for Licensure (Section 25 2.1-3-2 and 872 IAC 1-1-6.1).

Students/candidates can learn more about the eligibility requirements to sit for the CPA Exam here.

If you have questions or run into any issues with application process, please contact Ali Tonini for assistance.