Indiana CPA Requirements (2026): Exam and License
Indiana exam entry, license pathways, coursework, and fees, with researched changes for your 2027 plan.
Checkpoint 1
Can I take the exam?
120 credits
Indiana exam admission is available at 120 credits under the applicable degree and accounting/business requirements. NASBA lists a 36-month exam-credit window.
Check exam entryCheckpoint 2
Can I obtain the license?
Indiana’s current licensing route remains distinct from the new options enacted in HEA 1147 for January 1, 2027.
Degree, concentration, qualifying experience, and any additional application conditions must be checked together.
Review license choicesPermission to sit
Indiana CPA Exam eligibility
Indiana exam admission is available at 120 credits under the applicable degree and accounting/business requirements. NASBA lists a 36-month exam-credit window.
- Use the exact transcript concentration and conditional-admission rules in the exam instructions.
- The exam-entry threshold does not itself establish the current license education requirement.
Map your transcript
Indiana accounting and business coursework
Read each row as a separate checkpoint. Course level, required subjects, degree status, and exceptions can matter as much as the total. The board or designated evaluator determines which courses qualify.
| Checkpoint | Accounting | Business / related subjects | Degree and other conditions |
|---|---|---|---|
| Exam | NASBA’s Indiana subject requirements | NASBA’s Indiana subject requirements | 120-credit admission checkpoint |
| New license paths | Final concentration rules control | Final concentration rules control | January 1, 2027 start; rule implementation needs confirmation |
Collect the evidence
Degree award, official transcript, course descriptions, and any required evaluation.
Map accepted subjects
Separate accounting, business, ethics, and other required subjects without assuming overlap.
Resolve the exact gap
Ask about the disputed course or condition before paying for another class or application.
Education plus experience
Indiana CPA license pathways
Indiana’s current licensing route remains distinct from the new options enacted in HEA 1147 for January 1, 2027.
| Route / availability | Education | Experience |
|---|---|---|
| Current route | Current 150-credit licensing education and concentration | Current qualifying experience requirement |
| Bachelor’s route, January 1, 2027 | Qualifying bachelor’s education under HEA 1147 | 2 years |
| Additional education routes, January 1, 2027 | Qualifying additional credits or graduate education | 1 year |
- The new framework includes bachelor’s/two-year, additional-education/one-year, and qualifying graduate/one-year combinations.
- The LSA 26-18 rulemaking docket must be checked for final implementation before relying on a detailed new-path course or experience calculation.
Dates that affect your decision
Planning for Indiana CPA requirements in 2027
A January 2027 licensing start does not require waiting to prepare for or apply to the exam if today’s admission requirements are met.
January 1, 2027
EnactedHEA 1147 pathways begin
Treat the enacted law and the final implementing rule as separate evidence checkpoints.
Worked planning example
Testing in 2026 and licensing in 2027
Illustrative candidate scenario, not an eligibility determination.
Starting point
You meet exam-entry education and expect to complete the license application after the new framework starts.
What the rules mean
Begin with the current exam gate, then verify which final license path will accept your education and experience.
Next action
Record the 36-month exam-credit deadline in your candidate account and request the final licensing checklist for your intended application date.
From education to an appointment
How to apply and prepare in Indiana
- 1
Confirm the application owner
Use the official exam instructions linked above to identify the board or designated exam service. Exam and license applications may go to different owners.
- 2
Prepare the education record
Arrange official transcripts and any required evaluation, degree evidence, course descriptions, identity, and state-specific records. Resolve the exact eligibility question before paying.
- 3
Apply for a section you can prepare for
After the responsible authority confirms eligibility, follow its section application and payment instructions. Keep the actual application and examination charges separate.
- 4
Use the Notice to Schedule
Check the authorized section, name, and expiration on the NTS. Book the testing appointment through the official scheduling process within that authorization.
- 5
Complete the exam and license file
Pass AUD, FAR, REG, and one Discipline, then complete the selected license route’s education, experience, ethics, and documentation requirements. Track each official deadline separately.
This sequence organizes your planning. The state-specific facts and exceptions in the sections above take priority; the official application instructions establish the required filing order.
Budget separate charges
Indiana CPA exam and application fees
These are individually sourced charges, not a complete licensing budget or an official 2027 fee schedule. Evaluation, section applications, testing, ethics, background checks, international testing, rescheduling, and licensing can be separate costs.
| Charge | Published amount | What it covers | Official source |
|---|---|---|---|
| Education evaluation | $96.00 | Evaluation charge listed by NASBA. Foreign-education evaluation may be separate. | Verify this charge |
| Exam section application | $96.00 | Follow the jurisdiction’s section-application rules. Do not assume one application charge covers all four sections. | Verify this charge |
| Each exam section | $268.59 | One section’s examination charge, separate from its application charge. | Verify this charge |
Frequently Asked Questions
- What are the Indiana CPA Exam requirements in 2026?
- Indiana exam admission is available at 120 credits under the applicable degree and accounting/business requirements. NASBA lists a 36-month exam-credit window. Use the exact transcript concentration and conditional-admission rules in the exam instructions. The exam-entry threshold does not itself establish the current license education requirement.
- Does Indiana require 150 hours for CPA licensure in 2026?
- Indiana’s current licensing route remains distinct from the new options enacted in HEA 1147 for January 1, 2027. Current route: Current 150-credit licensing education and concentration; Current qualifying experience requirement. Bachelor’s route, January 1, 2027: Qualifying bachelor’s education under HEA 1147; 2 years. Additional education routes, January 1, 2027: Qualifying additional credits or graduate education; 1 year.
- How should I plan for Indiana CPA requirements in 2027?
- A January 2027 licensing start does not require waiting to prepare for or apply to the exam if today’s admission requirements are met.
- Are Indiana exam eligibility and licensing the same?
- They are separate checkpoints. Begin with the current exam gate, then verify which final license path will accept your education and experience. Record the 36-month exam-credit deadline in your candidate account and request the final licensing checklist for your intended application date.
- What should I confirm before applying in Indiana?
- Final LSA 26-18 implementation status remains unconfirmed in this review.
- Does a CPAPass account apply for my Indiana license?
- No. CPAPass provides CPA Exam practice and study planning. The state board and its designated services evaluate education, approve exam applications, and issue licenses or permits.
Evidence and review dates
Official Indiana requirements sources
Core research date: . Licensing review date: . Proposed rules, effective dates, and unresolved details remain labeled in the relevant sections. Official authorities decide eligibility; this guide helps you prepare the questions and records.