INCPAS updated its position statements in February 2024 to make room for alternative pathways for individuals interested in pursuing the CPA license in Indiana.

Key Position Updates:

1. Oppose the inclusion of mandatory courses as part of the additional 30-hour requirement in the current 150-hour pathway to licensure.

Rationale: We believe this will add unnecessary barriers. Instead, we remain open to trusting the student to select their classes, with the option to select out of the additional 30 hours in favor of more professional experience.

2. INCPAS will not create, promote, or encourage coursework that does not improve the quality of the licensee.

Rationale: There are more and more creative (and legitimate) ways that students are completing requirements — this policy aims to guide what INCPAS would guide students toward. For example, when we are asked to promote Experience Learn & Earn (ELE), when asked to promote CPAcredits.com, when we hear students are taking “fluff” courses to fill hours, etc. with the additional pathway, we would encourage them to consider the 120 hours, 2 years of experience and CPA Exam avenue instead.

3. INCPAS supports a coordinated, multi-state effort to introduce varied pathways to licensure, so long as each pathway includes analogous combinations of education from an accredited college/university, professional experience, and uniform examination. For example:

• 150 hours of education at an accredited college or university, passage of the Uniform CPA Exam, combined with one year of professional experience.
• 120 hours of education at an accredited college or university, passage of the Uniform CPA Exam, combined with two years of professional experience.

4. INCPAS encourages revisions to the Uniform Accountancy Act’s definition of substantial equivalency.

5. Substantial equivalency should include multiple pathways to licensure so long as the pathways includes analogous combinations of education from an accredited college/university, professional experience, and uniform examination.

Rationale: We think the most efficient AND effective way to address the barrier of 150-hours of education (which studies indicate is a barrier) is to redefine substantial equivalency. We believe these pathways are substantially equivalent and by creating multiple pathways versus creating some “new” program, we acknowledge the market participants’ understanding and willingness to select this profession over other desirable professions.

6. Retain/repair CPA license mobility and reciprocity.

7. INCPAS commits to collaborating with NASBA, AICPA, and state boards of accountancy to facilitate necessary changes, ensuring that the UAA continues to serve as a relevant and effective framework for the regulation of the profession.