The accounting profession is at a critical turning point, facing ongoing workforce challenges that demand innovative solutions. INCPAS is committed to ensuring a strong, thriving CPA pipeline by supporting licensure pathways that uphold professional excellence
while expanding access to the profession. Recognizing the need for flexibility, our Board of Directors has voted to support legislation introducing an additional pathway to CPA licensure in Indiana.
This new pathway—a bachelor’s degree in accounting + two years of relevant experience + successful completion of the CPA Exam—preserves the rigor of CPA licensure while providing an alternative for those pursuing the profession. By advocating
for this option, INCPAS is proactively addressing workforce shortages and ensuring that businesses across Indiana continue to have access to highly qualified accounting professionals.
Regulatory Milestones & Advocacy
HEA 1143 is signed into law by Governor Braun
On April 16, Governor Braun signed HEA 1143 into law. Making Indiana one of the first ten states to introduce and pass legislation that adds an additional pathway to licensure. Effective Jan. 1, 2027, Indiana will allow candidates with a bachelor’s
degree, two years of experience, and successful passage of the CPA exam to become licensed.
Bill, amended to remove DOR provision, passes Senate 46-1
On March 24, the bill moved - amended - from the senate back to the House with a motion to concur. While in the Senate, Randolph, Buchanan and Donoto were added as co-sponsors.
HB 1143 Passes the House and Moves to the Senate
On Jan. 28, the bill officially cleared the House with a unanimous 91-0 vote on its third reading. Sen. Rogers will sponsor the bill through the Senate.
HB 1143 Authored by Rep. VanNatter
House Bill 1143 revises the education and experience requirements for licensure as a certified public accountant. The bill was first read in the Employment, Labor and Pensions committee on Jan. 8, 2025.
INCPAS Position Statements Regarding Licensure Requirements
In February, INCPAS leadership updated relevant position statements to position Indiana for potential changes to CPA licensure pathways. Additionally, the Society participated
in critical national dialogue by providing thoughtful comments on two AICPA and NASBA exposure drafts released in the fall of 2024, You can read our response to the Uniform Accountancy Act (UAA) changes and the proposed new pathway. A second exposure draft, was released in March. Society comments
are forthcoming and will be shared here, when finalized.
INCPAS supports a coordinated, multi-state effort to introduce varied pathways to licensure, so long as each pathway includes analogous combinations of education from an accredited college/university, professional experience, and uniform examination. |
We oppose the inclusion of mandatory courses as part of the additional 30-hour requirement in the current 150-hour pathway to licensure. We believe this will add more unnecessary barriers; instead, we remain open to trusting the student to select their
classes, with the option to select out of the additional 30, in favor of more professional experience. INCPAS will not create, promote, or encourage coursework that does not improve the quality of the licensee. |
INCPAS commits to collaborating with NASBA, AICPA, and state boards of accountancy to facilitate necessary changes, ensuring that the UAA continues to serve as a relevant and effective framework for the regulation of the profession. |