In This Section

Do You Qualify to Sit

All answers are specific to the requirements in Indiana. Should you plan to become licensed in another state, be sure to read and understand the rules & regulations set by that state's board of accountancy. Requirements vary from state-to-state.

Timing: When can you sit

When can I start taking the CPA Exam?

Can I sit for the CPA Exam at 120-credit hours?

Why does applying early for the CPA Exam matter?

Can I apply early?

Who does the letter from the institution (COE) need to come from? The guidance office, records office, teacher, etc.?

When must I prove that I’ve graduated and met the necessary education requirements?

Where do I send proof that I have graduated?

Education: When can you sit

I'm considering a career shift, but my undergraduate degree isn't in accounting. Can I become a CPA?

What specific classes do I need to take?

I've met the accounting & business administration course requirements. What other classes should I take to reach the credit hour requirement?

How do I know if the classes I've taken meet the requirements? Am I on the right track?

If I took Intermediate Accounting at my former school and then again at my current school, will both credits count toward the 150-credit hour requirement?

What if I do not complete the necessary education requirements?


TIMING: WHEN CAN YOU SIT

When can I start taking the CPA Exam?
Students/candidates planning to be licensed in Indiana may now sit for the Uniform CPA Exam at 120 semester hours (or the equivalent if a different grading period is used) of college education that includes an accounting concentration or equivalent. Review the specific education requirements here.
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Can I sit for the CPA Exam at 120-credit hours?
Yes! 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. Learn more about the education requirements here.
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Why does applying early for the CPA Exam matter?
Being able to apply 60 days prior to graduation will allow you to schedule your CPA Exams right after graduation. For example, Johnny Apple graduates in December. Now he can apply for the Exam 60 days prior to graduation (in October). Since CPA Exam Services takes six to eight weeks to send your notice to schedule, you should receive your notice to schedule right around graduation. Essentially, you can begin the CPA Exam in January.
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Can I apply early?
Yes! Sixty (60) days prior to completing the 150-credit hour requirement, you may apply to sit for the Uniform CPA Exam. You’ll follow the same application process, but you’ll also send need to have a certificate of enrollment form sent to CPA Exam Services.
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Who does the letter from the institution (COE) need to come from? The guidance office, records office, teacher, etc.?
For early application, your schools dean or registrar will need to complete the certificate of enrollment form and the academic institution must send it directly to CPA Exam Services.
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When must I prove that I’ve graduated and met the necessary education requirements?
CPA Examination Services must receive a final official transcript documenting successful completion of the education requirements no later than 60 days immediately following the date you sit for the first section of the Examination.
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Where do I send proof that I have graduated?
Send proof to CPA Examination Services-IN, P.O. Box 198469, Nashville, TN 37219
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EDUCATION: WHEN CAN YOU SIT

I'm considering a career shift, but my undergraduate degree isn't in accounting. Can I become a CPA?
Yes! To sit for the CPA Exam, CPA candidates must meet the education requirements. Within the 150 credit hours required for licensure, a specific number of accounting and business administration courses must be taken. If you already have an undergraduate degree, you may have already fulfilled the majority of the credit hour requirement. Now, you'll need to make sure you take the proper number of accounting and business administration hours. Review the education requirements.
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What specific classes do I need to take?
There is not a specific list of required classes. However, you must meet the educational requirements set by the Indiana Board of Accountancy. The accounting hours must include at least one course covering financial accounting, auditing, taxation and managerial accounting. The business administration courses may include up to six hours of business and tax law courses and up to six hours of computer science courses. Review the educational requirements provided by NASBA.
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I've met the accounting & business administration course requirements. What other classes should I take to reach the credit hour requirement?
Consider taking classes that will help prepare you for the CPA Exam and your future career as a CPA. Taking elective accounting and business courses, a public speaking class, data analytics and technology courses are all great options.
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How do I know if the classes I've taken meet the requirements? Am I on the right track?
First, set an appointment with your advisor. They should be able to answer these questions. Another option is to have a NASBA Advisory Evaluation conducted by CPA Exam Services. These evaluations are advisory in nature and are not a final determination of eligibility. A pre-evaluation allows a candidate to correct academic deficiencies prior to submitting an Indiana First-time Application for the Uniform CPA Examination. There is a $100 fee.

To begin the application process (whether for a first time application or a pre-evaluation), candidates should now go to cpacentral.nasba.org. Candidates will create an online user account and then submit their application. All future applications will be submitted through the same user account. A candidate can also use that account to view the application status, see scores, and reprint an active Notice to Schedule.
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If I took Intermediate Accounting at my former school and then again at my current school, will both credits count toward the 150-credit hour requirement?
No. College courses with substantial duplication of content may be counted only one time toward the requirements. This does not apply to internships.
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What if I do not complete the necessary education requirements?
The Indiana Board of Accountancy and/or CPA Exam Services may cancel your notice to schedule and/or cancel any examination scores received by a candidate who fails to meet the requirements.
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