In This Section

Do I Qualitfy 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?

If I will graduate on Dec. 11 (meeting the 150-credit-hour requirement), when can I sit for the Uniform CPA Exam?

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?

If I apply and pass a section of the CPA Exam and fail to provide proof of the 150-credit hour requirement, what happens?

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 150-credit hour?

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?
Once you have met all educational requirements. If you have not met the 150-credit hour requirement, you may not sit for the CPA Exam.
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Can I sit for the CPA Exam at 120-credit hours?
In Indiana, not yet. Currently, students/candidates must meet the education requirements (including 150 credit hours) before they can sit for the CPA Exam. Allowing candidates to sit for the CPA Exam at 120-credit hours, while still requiring 150-credit hours for licensure, was a priority of the Indiana CPA Society’s 2021 legislative agenda.

Gov. Holcomb signed HEA1373 on April 15, 2021. Although the 120-to-sit bill has been signed, students cannot begin sitting for the Exam at 120 hours, yet. The next step in this process is for the Indiana Board of Accountancy to write a rule to reflect this change. There is a process for making rules that needs to be followed. As the Society works with the Board of Accountancy, we will keep members updated on the progress, and when students are finally allowed to sit for the CPA Exam at 120-credit hours, we will let students, educators and Indiana CPAs know.
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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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If I will graduate on Dec. 11 (meeting the 150 credit hour requirement), when can I apply to sit for the Uniform CPA Exam?
If you will meet the 150 credit hour requirement on Dec. 11, you can apply for the CPA Exam 60 days before Dec. 11.
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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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If I apply and pass a section of the CPA Exam and fail to provide proof of the 150-credit hour requirement, what happens?
The Indiana Board of Accountancy and/or CPA Exam Services may cancel any examination scores received by a candidate who fails to meet the requirements.
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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 150-credit hour requirement. Within these 150 credit hours, a specific number of accounting and business administration courses must be taken. Since you already have an undergraduate degree, you have already fulfilled the majority of the 150-credit hour requirement. Now, you'll need to make sure you take the proper number of accounting and business administration hours. Review the educational requirements provided by NASBA.
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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 150-credit hour?
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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