Section 872 IAC 1-1-6.4 - Accredited degree equivalency requirementsAuthority: IC 25-2.1-2-15
Affected: IC 25-2.1-3-2; IC 25-2.1-6
Sec. 6.4.
A graduate of a four (4) year degree granting college or university not accredited at the time the candidate's degree was received or at the time the application was filed will be deemed to be a graduate of an accredited educational institution if:
(1) the candidate's degree is equivalent to a degree from an accredited educational institution, as defined in section 6.3 of this rule, and that fact is certified by a credentials certification service approved by the AICPA or the National Association of State Boards of Accountancy;(2) an accredited institution defined in section 6.3 of this rule accepts the candidate's nonaccredited baccalaureate degree for admission to a graduate business degree program; or(3) the: (A) candidate satisfactorily completes at least fifteen (15) semester hours, or the equivalent, in postbaccalaureate education at an accredited educational institution defined in section 6.3 of this rule, of which at least nine (9) semester hours, or the equivalent, shall be in accounting; and(B) accredited educational institution certifies that the candidate is in good standing for the continuation in the graduate program or has maintained a grade point average in these courses that is necessary for graduation.Indiana Board of Accountancy; 872 IAC 1-1-6.4; filed Jun 5, 1998, 3:58 p.m.: 21 IR 3935; errata filed Jul 28, 1998, 10:59 a.m.: 21 IR 4537; readopted filed Jun 22, 2001, 8:57 a.m.: 24 IR 3824; filed Apr 16, 2004, 10:04 a.m.: 27 IR 2734; readopted filed Oct 4, 2007, 3:32 p.m.: 20071031-IR-872070066RFA; readopted filed November 25, 2013, 9:20 a.m.: 20131225-IR-872130279RFAReadopted filed 11/26/2019, 3:48 p.m.: 20191225-IR-872190191RFAFiled 10/3/2022, 9:07 a.m.: 20221102-IR-872220159FRAReadopted filed 1/12/2024, 11:32 a.m.: 20240207-IR-872230761RFA