Note: This version of section effective until 1-1-2027. See also following version of this section, effective 1-1-2027.

Sec. 2. (a) A first time examination candidate must have at least 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.

1. (b) A candidate for an initial issuance of a certificate must have:

   1. (1) at least one hundred fifty (150) semester hours (or the equivalent if a different grading period is used) of college education; and
   2. (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.

As added by P.L.30-1993, SEC.7. Amended by P.L.87-1996, SEC.4; P.L.6-2003, SEC.1; P.L.59-2021, SEC.1.