Indiana Administrative Code
Title 872 - INDIANA BOARD OF ACCOUNTANCY
Article 1 - GENERAL PROVISIONS
Rule 1 - Requirements for Certification, Licensure, and Registration
Section 1-8 - Experience requirements; credit for types of experience

Universal Citation: 872 IN Admin Code 1-8

Current through March 20, 2024

Authority: IC 25-2.1-2-15

Affected: IC 21-17-4; IC 21-22; IC 25-2.1-3-10

Sec. 8.

(a) This section and sections 8.2 through 8.5 of this rule implement the requirements in IC 25-2.1-3-10. The experience requirements are twenty-four (24) months of full-time employment in the following positions:

(1) As an employee or an accounting intern engaged in an accounting position in a firm (as that term is defined in 872 IAC 1-0.5-1(11)).

(2) As an employee in a financial or accounting position in industry, government, or a nonprofit organization.

(3) As an employee in an advisory or consulting services position, or both, related to one (1) or more of the following activities:
(A) Financial.

(B) Accounting.

(C) Operational.

(4) As an instructor teaching accounting in a college or university (four (4) year institutions or junior colleges).

(5) As an instructor teaching accounting in an institution created under IC 21-22 or private school registered under IC 21-17-4.

(b) Clerical functions shall not count under this section toward meeting the experience requirements. Clerical functions are positions that do not have accounting significance, including doing merely mathematical calculations, account analysis (looking into accounting books for specific information already recorded), and merely recording information in the general ledger (as opposed to compiling the information). Positions that partly qualify under this section and partly do not qualify shall be treated under the method provided for in section 8.2 of this rule, with the part of the position that does not qualify under this section being treated as if it were part-time employment.

(c) Experience in fractions of months will be counted.

(d) An applicant may combine the types of experience described in subsection (a). To do so, the applicant must obtain a total of twenty-four (24) months of experience.

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