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.
(b) A candidate for an initial issuance of a certificate must have:
(1) at least one hundred fifty (150) semester hours (or the equivalent if a different grading period is used) of college education; and
(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.