KLS Keeping Law Simple Legislation in plain English

Straight-ahead summaries built from the official bill text. We keep the source links front and center and leave the decision up to you.

Back to Indiana

HB1147 • 2026

A BILL FOR AN ACT to amend the Indiana Code concerning professions and occupations.

A BILL FOR AN ACT to amend the Indiana Code concerning professions and occupations.

Education
Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor
Representative Heath VanNatter
Last action
2026-02-24
Official status
Enrolled House Bill (H)
Effective date
Not listed

Plain English Breakdown

The official source material does not provide detailed information on what other types of degrees might be considered equivalent, leaving this aspect open-ended.

Changes to CPA Licensure Requirements

This law changes the requirements for becoming eligible to take the exam to become a certified public accountant (CPA) in Indiana.

What This Bill Does

  • Requires individuals to have at least a bachelor's degree with an accounting concentration or equivalent education approved by the board to be eligible for the CPA exam.

Who It Names or Affects

  • People who want to become certified public accountants in Indiana
  • The state board that oversees CPA licensing

Terms To Know

baccalaureate degree
A bachelor's degree from a college or university.
board
The group of people who make decisions about CPA licensing in Indiana.

Limits and Unknowns

  • Does not specify what other types of degrees might be considered equivalent to an accounting degree.
  • Does not change the rules for getting licensed after passing the exam.

Bill History

  1. 2026-02-24 House

    Signed by the Governor

  2. 2026-02-24 House

    Public Law 25

  3. 2026-02-23 Senate

    Signed by the President of the Senate

  4. 2026-02-19 House

    Signed by the Speaker

  5. 2026-02-19 Senate

    Signed by the President Pro Tempore

  6. 2026-02-18 Senate

    Returned to the House without amendments

  7. 2026-02-17 Senate

    Third reading: passed; Roll Call 179: yeas 43, nays 2

  8. 2026-02-17 Senate

    Senator Donato added as second sponsor

  9. 2026-02-17 Senate

    Senator Buchanan added as third sponsor

  10. 2026-02-16 Senate

    Second reading: ordered engrossed

  11. 2026-02-12 Senate

    Committee report: do pass, adopted

  12. 2026-01-27 Senate

    First reading: referred to Committee on Commerce and Technology

  13. 2026-01-23 House

    Referred to the Senate

  14. 2026-01-22 House

    Third reading: passed; Roll Call 73: yeas 90, nays 0

  15. 2026-01-22 House

    Senate sponsor: Senator Rogers

  16. 2026-01-20 House

    Second reading: ordered engrossed

  17. 2026-01-20 House

    Representatives Payne, Teshka, Morris added as coauthors

  18. 2026-01-15 House

    Committee report: do pass, adopted

  19. 2026-01-05 House

    Authored by Representative VanNatter

  20. 2026-01-05 House

    First reading: referred to Committee on Employment, Labor and Pensions

Official Summary Text

A BILL FOR AN ACT to amend the Indiana Code concerning professions and occupations.
Licensure of certified public accountants.

Current Bill Text

Read the full stored bill text 
A BILL FOR AN ACT to amend the Indiana Code concerning professions and occupations.

Licensure of certified public accountants.

Provides that an individual is eligible to take the examination for licensure as a certified public accountant if the individual has at least a baccalaureate degree with a concentration in accounting or equivalent as determined by the board to be appropriate.