March 14, 2003
HOUSE BILL No. 1183
DIGEST OF HB 1183
(Updated March 12, 2003 3:34 PM - DI 71)
Citations Affected: IC 25-2.1; noncode.
Synopsis: Public accountancy. Eliminates obsolete provisions
concerning educational requirements for an individual taking the test
for a CPA certificate before January 1, 2000. Changes the term
applicant to candidate in provisions that refer to a person taking the
test. Specifies that the test must include questions concerning business
law and taxation. Provides that verification of the experience needed
to be issued a CPA certificate may be made by a person who has a
certificate issued by another state. Eliminates the requirement that the
tests be in writing. Allows the state board of accountancy to extend the
term during which conditional credit for passing part of the test is
valid. Repeals provisions that refer to sitting for the test. Provides
transitional procedures to allow credit for parts of the test passed before
the effective date of this act.
Effective: Upon passage; January 1, 2004.
(SENATE SPONSORS _ WYSS, BRODEN)
January 8, 2003, read first time and referred to Committee on Commerce and Economic
January 23, 2003, amended, reported _ Do Pass.
January 27, 2003, read second time, ordered engrossed. Engrossed.
January 30, 2003, read third time, passed. Yeas 95, nays 0.
February 11, 2003, read first time and referred to Committee on Education and Career
March 13, 2003, reported favorably _ Do Pass.
March 14, 2003
First Regular Session 113th General Assembly (2003)
PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana
Constitution) is being amended, the text of the existing provision will appear in this style type,
additions will appear in this style type
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Additions: Whenever a new statutory provision is being enacted (or a new constitutional
provision adopted), the text of the new provision will appear in this style type
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will appear in that style type in the introductory clause of each SECTION that adds
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Conflict reconciliation: Text in a statute in this style type
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between statutes enacted by the 2002 Regular or Special Session of the General Assembly.
HOUSE BILL No. 1183
A BILL FOR AN ACT to amend the Indiana Code concerning
professions and occupations.
Be it enacted by the General Assembly of the State of Indiana:
SOURCE: IC 25-2.1-3-2; (03)EH1183.1.1. -->
SECTION 1. IC 25-2.1-3-2 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2004]: Sec. 2.
must meet one (1) of the following education requirements:
(1) Before January 1, 2000, graduation with a baccalaureate
degree from a college or university recognized by the board, and
the satisfactory completion of the number of semester hours in
accounting, business administration, economics, and other related
subjects that the board determines appropriate.
(2) After December 31, 1999, A first time examination candidate
must have at least one hundred fifty (150) semester hours (or the
equivalent if a different grading period is used) of college
education, including a baccalaureate or higher degree conferred
by a college or university acceptable to the board, the total
educational program to include an accounting concentration or
equivalent as determined by the board to be appropriate.
SOURCE: IC 25-2.1-3-3; (03)EH1183.1.2. -->
SECTION 2. IC 25-2.1-3-3 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2004]: Sec. 3. The
section 6 section 5 of this chapter must be in
writing and test the applicant's candidate's knowledge of the subjects
of accounting and auditing, and other related subjects that the board
specifies, including business law and taxation.
SOURCE: IC 25-2.1-3-7; (03)EH1183.1.3. -->
SECTION 3. IC 25-2.1-3-7 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2004]: Sec. 7.
A candidate shall be given retain credit for each test section of an
examination passed in another state if the credit would have been given
under the requirements applicable in Indiana at the time the applicant
candidate took the examination.
SOURCE: IC 25-2.1-3-8; (03)EH1183.1.4. -->
SECTION 4. IC 25-2.1-3-8 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2004]: Sec. 8. If the
candidate can show that the applicant was unable to meet the
requirements of section 6 or 7 of this chapter credit was lost because
of circumstances beyond the applicant's candidate's control, the board
may waive or defer any of the requirements of sections 6 and 7 of this
chapter. extend the term of conditional credit validity.
SOURCE: IC 25-2.1-3-9; (03)EH1183.1.5. -->
SECTION 5. IC 25-2.1-3-9 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2004]: Sec. 9. The board may
charge, or provide for a third party administering the examination to
applicant candidate a fee prescribed by the board, for
each section of the examination or reexamination taken by the
SOURCE: IC 25-2.1-3-10; (03)EH1183.1.6. -->
SECTION 6. IC 25-2.1-3-10, AS AMENDED BY P.L.128-2001,
SECTION 21, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 10. An applicant for the initial issuance of a
certificate under this chapter shall show that the applicant has had two
(2) years of experience. To qualify as experience under this section, an
applicant may provide any type of service or advice that:
(1) constitutes the use of accounting, attest, compilation,
management advisory, financial advisory, tax, or consulting skills
as determined under the rules adopted by the board; and
(2) is verified by
a licensee. the holder of an active certificate
issued under this article or the corresponding provisions of
another state, as determined by the board.
Experience of the type described in this section applies equally toward
meeting the experience requirement of this section regardless of
whether it is gained through employment in government, industry,
academia, or public practice.
SOURCE: IC 25-2.1-3-6; (03)EH1183.1.7. -->
SECTION 7. IC 25-2.1-3-6 IS REPEALED [EFFECTIVE
JANUARY 1, 2004].
SOURCE: ; (03)EH1183.1.8. -->
SECTION 8. [EFFECTIVE UPON PASSAGE] (a) As used in this
SECTION, "board" refers to the board of accountancy established
by IC 25-2.1-2-1.
(b) If a candidate has earned conditional credits on the written
examination administered under IC 25-2.1-3-6:
(1) before the repeal of IC 25-2.1-3-6 by this act; and
(2) as of the launch date of the computer based Uniform CPA
the candidate shall retain conditional credits for the corresponding
test sections of the computer based Uniform CPA Examination, as
defined by rules adopted by the board.
(c) The board may adopt emergency rules in the manner
provided for the adoption of emergency rules under IC 4-22-2-37.1
to implement subsection (b) and to allow candidates who do not
pass all sections of the computer based Uniform CPA Examination
to receive conditional credit for those sections passed in a manner
consistent with the provisions of the Uniform Accountancy Act and
Uniform Accountancy Act Rules published jointly by the National
Association of State Boards of Accountancy and the American
Institute of Certified Public Accountants. An emergency rule
adopted under this subsection expires on the earlier of the
(1) The date that a permanent rule adopted under IC 4-22-2
supersedes an emergency rule adopted under this subsection.
(2) December 31, 2004.
SOURCE: ; (03)EH1183.1.9. -->
SECTION 9. An emergency is declared for this act.