HB 1143: Licensure of accountants. - Indiana

House Bill (S) → House Bill (H) · 4 edits

MODERATE

The bill was amended to remove provisions related to electronic tax filing and focus exclusively on updating CPA licensure requirements. The Senate removed a section that required the state revenue department to develop an electronic documentation submission system by 2027, while retaining and clarifying education and experience requirements for accountants.

Scope change

The bill's scope narrowed from covering both electronic tax filing systems and CPA licensure to focusing solely on CPA licensure requirements.

REQUIREMENT

Deleted the requirement for the state revenue department to create an electronic system for taxpayers to submit supporting documentation by January 1, 2027.

Reorganized and clarified education requirements for CPA licensure, specifying that first-time exam candidates need 120 semester hours with an accounting concentration, while initial certificate holders need 150 semester hours and a bachelor's degree.

Removed Section 1 (IC 6-8.1-3-4) which dealt with electronic tax filing authority and documentation submission protocols.

TIMELINE

Updated effective date from July 1, 2025 and January 1, 2027 to only January 1, 2027 for the remaining licensure provisions.

Enrolled House Bill (H) → House Bill (S) · 3 edits

MINOR

The bill was converted from an enrolled House Act to a House Bill with a committee amendment. The primary substantive change is the addition of a new section requiring the Department of State Revenue to develop electronic tax documentation systems by January 1, 2027. The original bill's focus on accounting licensure requirements remains largely unchanged, though the section numbering was adjusted to accommodate the new provision.

Scope change

The bill now includes an additional requirement for the Department of State Revenue to develop electronic tax filing systems, expanding its scope beyond just accounting licensure requirements.

REQUIREMENT

New requirement for the Department of State Revenue to develop electronic documentation systems for tax returns by January 1, 2027.

TECHNICAL

Section numbering was adjusted to accommodate the new electronic tax filing requirement, with the original accounting licensure sections renumbered accordingly.

TIMELINE

Added a July 1, 2025 effective date for the new electronic tax filing requirement section.

Introduced House Bill (H) → Enrolled House Bill (H) · 2 edits · Apr 16, 2025

MINOR

This bill converts a draft House Bill into an enrolled House Act, indicating it has passed all legislative stages and received executive approval. The substantive policy content regarding CPA licensure requirements remains unchanged from the original draft, establishing new education and experience standards effective January 1, 2027.

Scope change

None - the bill's scope and applicability to CPA licensure requirements remain the same as the introduced version.

TECHNICAL

Format changed from 'Introduced House Bill' to 'Enrolled House Act' with signatures from House and Senate leadership, Speaker, President of Senate, and Governor, indicating final legislative approval.

Removed committee referral language and page numbering artifacts from the introduced version while retaining all substantive legislative text.

Licensure of accountants.

What changed between versions

How they voted

Actions timeline

Sponsors