Authority: IC 25-2.1-2-15

Affected: IC 25-2.1-3

Sec. 12.1. The examination administered to CPA examination candidates under IC 25-2.1-3 may be either:

1. (1) the Uniform CPA Examination developed and scored by the AICPA; or
2. (2) the successor to the Uniform CPA Examination that is developed and scored by the AICPA.

(Indiana Board of Accountancy; 872 IAC 1-1-12.1; filed Oct 3, 2022, 9:07 a.m.: 20221102-IR-872220159FRA; readopted filed Jan 12, 2024, 11:32 a.m.: 20240207-IR-872230761RFA)