Ind. Admin. Code tit. 872, r. 1-1-9.6
Authority: IC 25-2.1-2-15
Affected: IC 25-2.1-3-2
Sec. 9.6. (a) CPA examination candidates may not take the CPA examination before meeting the education requirements under IC 25-2.1-3-2.
(b) The board may cancel any examination scores received by a candidate who fails to meet the requirements in this section.
(c) If an examination score is canceled, the candidate is not entitled to credit for any section of the examination passed.
(Indiana Board of Accountancy; 872 IAC 1-1-9.6; 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)