Indiana legislation · 2026 Regular Session
Indiana HB1147: Licensure of certified public accountants.
Status: Signed into law, February 24, 2026
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.
What the bill says
An act to amend the Indiana Code concerning professions and occupations.
From the enrolled text:
AN ACT to amend the Indiana Code concerning professions and occupations. SECTION 1. IC 25-2.1-3-2, AS AMENDED BY P.L.59-2021, SECTION 1, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2026]: Sec. 2. (a) A first time examination candidate must have at least: (1) one hundred twenty (120) semester hours (or the equivalent if a different grading period is used) of college education that includes an accounting concentration or equivalent as determined by the board to be appropriate; or (2) a baccalaureate degree with a concentration in accounting or equivalent as determined by the board to be appropriate. (b) A candidate for an initial issuance of a certificate must have: (1) at least one hundred fifty (150) semester hours (or the equivalent if a different grading period is used) of college education; and (2) a baccalaureate or higher degree conferred by a college or university acceptable to the board. The educational program must include an accounting concentration or equivalent as determined by the board to be appropriate. SECTION 2. IC 25-2.1-3-2, AS AMENDED BY P.L.85-2025, SECTION 1, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2027]: Sec. 2. (a) A first time examination candidate HEA 1147 must have at least: (1) one hundred twenty (120) semester hours (or the equivalent if a different grading period is used) of college …
Sponsors
- Heath VanNatter (R, HD-038) · primary sponsor
- Zach Payne (R, HD-066)
- Jake Teshka (R, HD-007)
- Robert Morris (R, HD-084)
Latest actions
- : Signed by the Governor
- : Public Law 25
- : Signed by the President of the Senate
- : Signed by the President Pro Tempore
- : Signed by the Speaker
- : Returned to the House without amendments
- : Senator Buchanan added as third sponsor
- : Senator Donato added as second sponsor
- : Third reading: passed; Roll Call 179: yeas 43, nays 2
- : Second reading: ordered engrossed
Votes
- HB1147.03.COMS (February 17, 2026): 43 yea, 2 nay, passed
- HB1147.02.COMH (January 22, 2026): 90 yea, 0 nay, passed
Subjects: PROFESSIONAL AND OCCUPATIONAL LICENSING; Finance Industry, BOARDS, COMMISSIONS, AND COUNCILS; Generally, AGENCIES; Professional Licensing Agency (PLA)
Common questions
- What is HB1147?
- HB1147 is a bill in the Indiana Legislature (2026 Regular Session): Licensure of certified public accountants.
- What does HB1147 do?
- In its own words: An act to amend the Indiana Code concerning professions and occupations.
- What is the status of HB1147?
- Signed into law as of February 24, 2026. Latest action: Signed by the Governor (February 24, 2026).
- Who sponsored HB1147?
- Heath VanNatter (R, HD-038), with 3 co-sponsors.
- Where is the official record for HB1147?
- On the Indiana Legislature website: https://iga.in.gov/legislative/2026/bills/house/1147
Source: official Indiana record. Tracked by Delilah, AI for legislation across all 50 states and Congress.