Note: This version of section effective 1-1-2027. See also preceding version of this section, effective until 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) The education requirement for initial licensure may be met through any of the following pathways:
(1) The completion of a baccalaureate degree with a concentration in accounting, conferred by a college or university as deemed acceptable by the board.
(2) The completion of a baccalaureate degree with a concentration in accounting, totaling one hundred fifty (150) hours, conferred by a college or university as deemed acceptable by the board.
(3) The completion of a post-baccalaureate degree with a concentration in accounting, conferred by a college or university as deemed acceptable by the board.