Vision2027

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Vision2027

Broadening Pathways to Licensure

We’re opening doors to the profession by creating more accessible, inclusive routes to becoming a CPA. Protecting the profession. Developing new talent. Connecting the community. This is how Indiana leads. This is our Vision.

Photo of Lisa Tressler, CPA “There are many challenges surrounding the ability to attract new talent, as well as a need for flexibility in licensing without sacrificing quality. We believe varied pathways to licensure recognize students’ diverse backgrounds and ways of learning that may include more real-world experiences.”

Lisa Tressler, CPA, INCPAS Board Chair

Society Successfully Advocates Legislature for an Additional Pathway to Licensure

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.

Sherrill Rude, CAE, INCPAS vice president – advocacy, explains the implementation process for HEA 1143 and why its effective date is Jan. 1, 2027.

Ali Paul, CAE, INCPAS vice president – pipeline & outreach, shares what the passing of HEA 1143 means for accounting students and educators.

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.

Other Important Components of Our Vision

HEA 1327, Passed in 2023 session has valuable changes that are now in effect for Hoosier Exam Candidates.

Several proposed rules were recently promulgated. These rules were prompted during INCPAS’ 2023 legislative advocacy, specifically HEA 1327 (2023).

872 IAC 1-1-8 The proposed rule amending the experience requirement from 2 years to 1 year is based on HEA 1327 (2023) which was enacted by the General Assembly of the State of Indiana and amended the Indiana Code 25-2.1-3-10.
872 IAC 1-1-19.1 Increases the period of time a passing score remains valid while a candidate attempts to pass the full exam. This will allow for candidates to not have to retake as many portions of the exam thereby decreasing the overall burden on candidates. The proposed rule also provides clarity and consistency for calculating how long a passing score is granted credit by stating a firm beginning time for the 36-month period. The rolling window would conclude with the sit date of the final Test Section passed, regardless of when the score is released by NASBA for the final Test.

INCPAS and NABA, Inc. Announce ConnectIN Collaborative

On Nov. 20, 2024, INCPAS and NABA, Inc. announced the launch of ConnectIN, a collaborative initiative designed to strengthen talent pipelines, workforce development, and entrepreneurship in fields such as accounting, finance, business, AI, and emerging technologies. This partnership aims to address critical talent shortages by creating bold, practical solutions to build a more robust and inclusive workforce while fostering innovation and economic growth.

Educational Foundation Raises Thousands at Celebration

Together we raised over $17,000 dollars for the Indiana CPA Educational Foundation at November’s CPA Celebration. As we continue our efforts to expand the pipeline, supporting and investing in future talent is crucial. These donations will directly impact Foundation programming such as INCPAS Scholars, CPA Week, and our scholarship programs.

High School Programming Continues to Thrive

Our free high school membership, launched just last year, is now 650+ members strong, while our student-focused Instagram account has surpassed 200 followers. In addition, INCPAS members helped us deliver two successful CPA Weeks in May and November. Combined, INCPAS members led 71 presentations to almost 3,000 Indiana high school students.

Courtney Kincaid, CAE

“Embracing change isn’t always easy. I’m proud of our members and volunteer leaders for their commitment to our shared vision for a stronger future. Meeting the evolving needs of the Indiana business community, without compromising quality, remains at the forefront of what the Society can do to build a stronger profession for Hoosiers. These regulatory victories are critical components, but they are only one part of what will, ultimately, make us successful.”

Courtney Kincaid, CAE, INCPAS President & CEO