EDUCATION

　　All first-time applicants applying for the Uniform CPA Examination in Indiana must meet one of the following requirements;

　　1.Earned one hundred and fifty (150) semester hours in general education which must include;

　　a graduate degree from a college or university that is accredited by an accrediting organization recognized by the board, and completed:

　　at least twenty-four (24) semester hours in accounting at the undergraduate level or fifteen (15) semester hours in accounting at the graduate level or an equivalent combination thereof which must include at least one course of the following: financial accounting, auditing, taxation, and managerial accounting; and

　　at least twenty-four (24) semester hours in business administration and economics courses, other than accounting courses, at the undergraduate or graduate level. The business administration courses may include up to six (6) semester hours of business and tax law courses and up to six (6) semester hours of computer science courses.

　　OR

　　2. Earned one hundred and fifty (150) semester hours in general education which must include;

　　a baccalaureate degree from a college or university that is accredited by an accrediting organization recognized by the board; and completed

　　at least twenty-four (24) semester hours in accounting at the undergraduate or graduate level which must include at least one course of the following, financial accounting, auditing, taxation, and managerial acct; and

　　at least twenty-four (24) semester hours in business administration and economics courses other than accounting courses. The business administration courses may include up to six (6) semester hours of business and tax law courses and up to six (6) semester hours of computer science courses.

　　All education must be completed (all courses and degree requirements) within (60) days following the date that the applicants’ First-time Application was received at CPA Examination Services.

　　All educational transcripts, Certificate of Enrollment and foreign evaluations are required to be submitted at the time of application to CPA Examination Services directly from the academic institution(s).

　　COURSE REQUIREMENTS

　　Photocopies or “Issued to Students” transcripts are not acceptable.

　　College courses with substantial duplication of content may be counted only one time towards the requirements. This does not apply to internships.

　　Courses earned at regionally accredited 2-year degree granting institution are acceptable.

　　Correspondence and on-line courses are acceptable when an applicant receives credit for the courses at a regionally accredited four-year institution. These courses must appear on an official transcript.

　　Commercial CPA Review courses are not acceptable.

　　Pre-Evaluation Application (optional service)

　　Applicants who have completed educational requirements at institutions outside the U.S. must have their credentials evaluated by one of the following Services;

　　Educational Credential Evaluators, Inc., www.ece.org

　　Foreign Academic Credentials Services, Inc., www.facsusa.com

　　Josef Silny & Associates, Inc., International Education Consultants, www.jsilny.com

　　COMPLETION DEADLINE

　　Education

　　All educational transcripts, Certificate of Enrollment and foreign evaluations are required to be submitted at the time of application to CPA Examination Services directly from the academic institution(s).

　　Application

　　Applications can be submitted by candidates at any time.

　　RESIDENCY

　　There is not a residency requirement for the state of Indiana.

　　TRANSCRIPTS

　　I. Applicants who have completed the educational requirement at the time of application must:

　　submit to CPA Examination Services relevant official transcript(s) from each academic institution at which original credit toward the educational requirement has been earned.

　　The official transcript(s) must be received directly from the academic institution(s).

　　Photocopies of transcripts are not acceptable.

　　Transcripts “Issued to Student” are not acceptable.

　　The transcript must show that the degree has been conferred and must bear the official seal of the college or university, as well as the official signature of the registrar.

　　If required documentation is not provided, you will not be able to take the examination, and you will forfeit the application fees paid.

　　II. Applicants who are currently enrolled in college at the time of application must:

　　submit to CPA Examination Services relevant official transcript(s) from each institution at which original credit toward the educational requirement has been earned.

　　submit to CPA Examination Services a completed Certificate of Enrollment form. This form is evidence that the candidate is currently enrolled and that all courses, degree requirements will be completed by the date indicated on the form. The form must be signed by the designee listed.

　　The official transcript(s) and Certificate of Enrollment Form must be received directly from the academic institution(s).

　　If required documentation is not received, the application will be determined to be incomplete and the candidate will not be permitted to take the examination and will forfeit the application fee paid.

　　After all educational requirements have been met, the applicant must:

　　have the academic institution(s) submit to CPA Examination Services an official transcript to show satisfactory completion of all courses, degree earned and the degree graduation date.

　　The official transcript must be received directly from the academic institution(s) no later than sixty (60) days following graduation date from the institution.

　　These applicants are advised;

　　Examination scores will not be released nor will the applicant be permitted to take future examinations until CPA Examination Services receives the final official transcript.

　　Failure to successfully complete the courses and/or degree requirements as indicated on the Certificate of Enrollment will result in the examination score(s) being voided.

　　If the required final official transcript is not received, the application will be determined to be incomplete and the applicant will NOT receive examination score(s), will NOT receive any credit for any Uniform CPA Examination section taken, and will NOT be permitted to take any future examinations and will be required to reapply as a First-time applicant again.

　　III. Applicants who completed educational requirements at institutions outside the U.S. at the time of application must:

　　have their educational credentials evaluated by one of the following Services;

　　Foreign Academic Credentials Services, Inc., www.facsusa.com

　　Educational Credential Evaluators, Inc., www.ece.org.

　　Joseph Silny & Associates, Inc., www.jsilney.com.

　　Applicants must obtain the form to request this service from the evaluation service agency.

　　The evaluati on of a foreign transcript must be a course by course comparison to Indiana requirements.

　　Completed original evaluations must be received directly from the evaluation service to CPA Examination Services. Photocopies are not acceptable.

　　If required documentation is not received, the application will be determined to be incomplete and the candidate will not be permitted to take the examination and will forfeit the application fee paid.

　　MISCELLANEOUS

　　REFUND POLICY

　　There is no provision for withdrawing from the examination and/or requesting an extension of your current Notices to Schedule (NTS). Application and/or examination fees are NOT refundable.

　　Candidates with extreme circumstances may request an Notice to Schedule (NTS) extension or a partial refund of their examination fees under specific circumstances utilizing the Exception to Policy Form.

　　For such consideration, the Exception to Policy Form and supporting documentation must be received no later than thirty (30) days from the date of the extreme circumstance.

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