Section 872 IAC 1-1-9.6 - Education required for admission to CPA examinationAuthority: IC 25-2.1-2-15
Affected: IC 25-2.1-3-2
Sec. 9.6.
(a) CPA examination candidates may not take the CPA examination prior to meeting the education requirements found in IC 25-2.1-3-2 for first time CPA examination candidates, which may be met by obtaining at least one hundred twenty (120) semester hours of college education that includes accounting and business administration credits or the equivalent, as determined by the board to be appropriate.(b) The board may cancel any examination scores received by a candidate who fails to meet the requirements in this section.(c) If an examination score is canceled, the candidate is not entitled to any credit for any section of the examination passed.Indiana Board of Accountancy; 872 IAC 1-1-9.6; filed 10/3/2022, 9:07 a.m.: 20221102-IR-872220159FRAReadopted filed 1/12/2024, 11:32 a.m.: 20240207-IR-872230761RFA