If you sat for the CPA Examination prior to January 2000, you are considered grandfathered under the old rules. Under CBT, the six (6) examination limit rule is no longer in effect and candidates can apply as a reexamination candidate.

Initial and transfer candidates applying for the Uniform CPA Examination in Indiana must obtain at least one hundred fifty (150) semester hours of college education, including a baccalaureate or higher degree from an accredited college or university. As part of the one hundred fifty (150) semester hours, a candidate must meet any one (1) of the following conditions:

1) Earned a graduate degree from a college or university that is accredited by an accrediting organization recognized by the board, and completed:

(A) at least twenty-four (24) semester hours in accounting at the undergraduate level or fifteen (15) semester hours in accounting at the graduate level or an equivalent combination thereof;

(B) at least twenty-four (24) semester hours in business administration and economics courses, other than accounting courses, at the undergraduate or graduate level.

NOTE: The business administration courses may include up to six (6) semester hours of business and tax law courses and up to six (6) semester hours of computer science courses. The accounting courses must include courses covering the subjects of financial accounting, auditing, taxation, and managerial accounting. If the accounting hours are a mixture of graduate and undergraduate hours, the higher number of required hours applies. An equivalent combination of undergraduate and graduate semester hours under clause (A) would be a total of 24 semester hours calculated at the rate of one and six-tenths (1.6) semester hours for each actual one semester hour in accounting at the graduate level and one semester hour for each actual one semester hour in accounting at the undergraduate level.
OR

(2) Earned a baccalaureate degree from a college or university that is accredited by an accrediting organization recognized by the board and completed:

(A) at least twenty-four (24) semester hours in accounting at the undergraduate or graduate level. The accounting courses must include courses covering the subjects of financial accounting, auditing, taxation, and managerial accounting; and

(B) at least twenty-four (24) semester hours in business administration and economics courses other than accounting courses.

NOTE: The business administration courses may include up to six (6) semester hours of business and tax law courses and up to six (6) semester hours of computer science courses.

Pre-Evaluation Application

College courses with substantial duplication of content may be counted only one time towards the requirements. This does not apply to internships.

Effective August 20, 2004, transcripts must be submitted to CPA Examination Services directly from the academic institution(s). Student copies of transcripts are no longer acceptable.

Educational requirements must be met at the time of application.

Effective August 20, 2004, transcripts must be submitted to CPA Examination Services directly from the academic institution(s). Student copies of transcripts are no longer acceptable.

Candidates with foreign educational credentials must have their credentials evaluated by Foreign Academic Credential Services, Inc., Educational Credential Evaluators, Inc., or Josef Silny & Associates, Inc.

Educational Credential Evaluators, Inc.
P.O. Box 514070
Milwaukee, WI 53203
Tel: (414) 289-3412
Fax: (414) 289-3411
www.chs.org

Foreign Academic Credentials Services, Inc.
P.O. Box 400
Glen Carbon, IL 62034
Tel: (618) 656-5291
Fax: (618) 656-5292
www.facsusa.com

Josef Silny & Associates, Inc., International Education Consultants
7101 S.W. 102 Avenue
Miami, FL 33173
Tel: (305) 273-1616
Fax: (305) 273-1338
www.jsilny.com

All Accounting Practitioners applying for the Uniform CPA Examination in Indiana must meet either of the following education and examination requirements:

(A) Graduation with a two (2) year associate degree from an accredited business college, college, or university recognized by the board, the total education program to include an accounting concentration or equivalent, and passage of an examination established by the board in accounting theory and practice (subjects to taken are FARE and ARE).

(B) Graduation with a baccalaureate degree conferred by a college or university recognized by the board and the satisfactory completion of the semester hours in accounting, business administration, economics, and other related subjects as the board determines to be appropriate, and passage of an examination established by the board in accounting theory (subject to be taken is FARE).

Indiana State Board of Accountancy.

Click Here to Download a List of Post University Courses That Can Be Used to Meet Indiana's Course Requirements