The passage of HEA 1143 represents a pivotal moment for Indiana CPAs, business leaders and aspiring CPAs. It's not just another policy changes—it's a milestone in modernizing the CPA licensure process, ensuring Indiana remains competitive in attracting and retaining top accounting talent.
This legislative success is a direct result of national collaboration, state partnerships and the dedication of Indiana's CPA community. It demonstrates how thoughtful, coordinated advocacy can break down barriers and create a more sustainable pipeline for the next generation of CPAs.
Why This Change Matters for the Profession
While the "150-hour rule" was originally implemented to enhance the educational experience of candidates and—as a result—the quality of their work, research has shown that it has failed to produce better CPAs. Instead, it has unintentionally created barriers to entry, disproportionately affecting students the profession is already struggling to attract.
The Society's leadership recognized that maintaining professional excellence does not have to equate to unnecessary obstacles. As we heard from students, educators and employers: promising talent was turning away from the profession due to onerous licensure requirements. We knew we must take action.
That's why our Board of Directors and Government Relations Advisory Council undertook a thorough, multi-year analysis of Indiana's licensure requirements. Through a series of task forces, position statement updates, and strategic discussions, we reached a consensus:
"We must evolve CPA licensure to align with today's workforce demands while upholding the high standards that define our profession," said Kyle Simmerman, CPA, INCPAS Board Chair.
HEA 1143 delivers on that vision. It introduces a modernized pathway to licensure that maintains rigor while improving access and flexibility, ensuring Indiana remains an attractive place for accounting professionals to launch and grow their careers.
National Collaboration & State Partnerships: The Key to Success
The success of HEA 1143 hasn't happened in isolation. While we are one of the first 10 states to pass legislation, there are over 30 jurisdictions currently pursuing additional pathways. This work is part of a larger, national movement aimed at refining CPA licensure to reflect today's economic and workforce realities.
As we achieve this victory, we'd like to thank our collaborators that have aided in our success:
- National leaders. Including the AICPA and NASBA, to align Indiana's changes with broader efforts to modernize the Uniform Accountancy Act (UAA).
- Other state CPA societies. To ensure consistency and support mobility and reciprocity across jurisdictions.
- Indiana business leaders. Who provided critical insight into how these changes impact workforce development and talent retention.
Our work on this issue was informed by extensive research and direct member feedback, as well as our participation in national-level discussions on licensure reform. We’ve actively contributed to dialogues on competency-based pathways, education requirements, and the role of experience in CPA preparation.
Working with partners is critical as "this isn't just an Indiana issue—it's a national one. The CPA profession needs a sustainable, scalable approach to licensure that meets today’s workforce needs. Indiana is now helping lead the way,” said Lisa Tressler, CPA, INCPAS Chair-Elect.
What's Next? Implementation & Ongoing Advocacy
While HEA 1143 is a major victory, there's still important work ahead. The implementation process will take time; remember, the statute does not take effect until 1/1/2027. A future effective date allows other states to implement substantially equivalent pathways, which allows interstate mobility to remain intact.
Throughout this process, INCPAS will continue advocating for members, providing regular updates, and ensuring that these changes are implemented effectively.
Join the Movement: Stay Informed & Get Involved
As we move forward, we need your voice to keep this momentum going. Here’s how you can stay engaged:
- Follow our legislative updates at incpas.org/Vision.
- Attend our INCPAS Update & Annual Meeting on June 12, where we will spend some time discussing the nuances of HEA 1143 and its impact on Hoosier students and employers.
- Follow us on LinkedIn to share your thoughts and remain engaged in the national discussion.
This is an exciting time for Indiana CPAs. Thanks to the collaboration of our members, business leaders and advocacy partners, we're shaping the future of the profession—together.
Have questions about HEA 1143? Drop a comment below or reach out to our advocacy team!