INDIANAPOLIS—The Indiana CPA Society (INCPAS) today celebrates the successful passage and signing of House Enrolled Act 1143, a milestone in modernizing the CPA licensure process and a significant step in strengthening Indiana’s workforce pipeline. Governor Braun signed HEA 1143 into law on April 16, 2025, making Indiana one of the first 10 states to adopt an additional pathway to CPA licensure.
Effective January 1, 2027, this new pathway will allow CPA candidates to become licensed with a bachelor’s degree in accounting, two years of relevant experience, and successful completion of the CPA Exam—preserving professional rigor while removing unnecessary barriers to entry.
“This legislative win represents thoughtful, coordinated advocacy at its best,” said Courtney Kincaid, CAE, INCPAS President & CEO. “Indiana recognized the need to modernize the profession while maintaining the high standards our communities and businesses deserve and is thrilled to join friends from other state societies as we drive necessary change throughout the country.”
The Society’s support for HEA 1143 stems from its Vision2027 initiative—launched alongside a new three-year strategic plan in 2024—which focuses on protecting the profession, developing new talent, and connecting the accounting community. The Board of Directors, alongside members and advocacy partners, worked for more than two years to analyze licensure requirements and position Indiana for long-term success.
"Supporting multiple pathways to licensure is just one part of our plan—and it’s a great achievement," said Kyle Simmerman, CPA, INCPAS Board Chair. "This work takes advocacy, collaboration and leadership—from employers and educators to students, legislators and local officials. We’re all in."
The legislation received unanimous bipartisan support throughout the 2025 Indiana General Assembly session:
- January 28: Passed the House, 91–0
- March 24: Passed the Senate, 46–1
- April 16: Signed by Governor Braun
The new pathway responds to the growing recognition that the traditional 150-hour education model, while well-intentioned, can hinder entry into the profession—especially among underrepresented students and career-changers.
“Research shows the 150-hour requirement hasn’t produced better CPAs. What it has done is deter talented individuals from pursuing a CPA license,” said Kincaid. “This change brings flexibility, without sacrificing quality, and strengthens our ability to meet Indiana’s growing workforce needs.”
INCPAS continues to work closely with NASBA, AICPA and state boards of accountancy to ensure mobility and consistency as additional jurisdictions consider similar changes.
To read more about Vision2027 and HEA 1143, visit incpas.org/vision.