Authority: IC 25-2.1-2-15

Affected: IC 21-17-4; IC 21-22; IC 25-2.1-3-10

Sec. 8. (a) This section and sections 8.2 through 8.5 of this rule carry out the experience requirements in IC 25-2.1-3-10. Experience consists of full-time employment in the following positions:

(1) As an employee or accounting intern engaged in an accounting position in a firm, as defined in 872 IAC 1-0.5-1(11).

(2) As an employee in a financial or an accounting position in an industry, a government, or a nonprofit organization.

(3) As an employee in an advisory or a consulting services position, or both, related to at least one (1) of the following activities:

(A) Financial.

(B) Accounting.

(C) Operational.

(4) As an instructor teaching accounting in a college or university (e.g., four (4) year institutions or junior colleges).

(5) As an instructor teaching accounting in an institution created under IC 21-22 or a private school registered under IC 21-17-4.

(b) Clerical functions may not be counted under this section toward meeting the experience requirements. Clerical functions are positions that do not have accounting significance, including doing mathematical calculations, account analysis (i.e., looking into accounting books for specific information already recorded), and recording information in the general ledger, as opposed to compiling the information. Positions that partly qualify, and partly do not qualify, under this section are treated under the method provided for in section 8.2 of this rule, with the part of the position that does not qualify under this section being treated as if it were part-time employment.

(c) Experience in fractions of months will be counted.

(d) An applicant may combine the types of experience described in subsection (a) to fulfill the minimum experience requirements in IC 25-2.1-3-10.

(Indiana Board of Accountancy; Rule 69-1,8; filed Jun 30, 1978, 9:54 a.m.: 1 IR 396; filed Aug 18, 1983, 3:20 p.m.: 6 IR 1928; filed Mar 20, 1985, 3:25 p.m.: 8 IR 1033; filed Aug 28, 1986, 3:20 p.m.: 10 IR 65; filed Nov 28, 1988, 5:32 p.m.: 12 IR 922; filed Jun 1, 1994, 5:00 p.m.: 17 IR 2343; errata filed Sep 14, 1994, 2:50 p.m.: 18 IR 269; filed Feb 21, 2000, 7:06 a.m.: 23 IR 1651; readopted filed Jun 22, 2001, 8:57 a.m.: 24 IR 3824; filed Apr 4, 2002, 9:28 a.m.: 25 IR 2518; filed Apr 16, 2004, 10:04 a.m.: 27 IR 2734; readopted filed Oct 4, 2007, 3:32 p.m.: 20071031-IR-872070066RFA; readopted filed Nov 25, 2013, 9:20 a.m.: 20131225-IR-872130279RFA; readopted filed Nov 26, 2019, 3:48 p.m.: 20191225-IR-872190191RFA; filed Oct 3, 2022, 9:07 a.m.: 20221102-IR-872220159FRA; readopted filed Jan 12, 2024, 11:32 a.m.: 20240207-IR-872230761RFA; filed Mar 21, 2025, 12:35 p.m.: 20250416-IR-872240481FRA; filed Mar 31, 2026, 1:21 p.m.: 20260429-IR-872260018FRA)