Overview
Update on Workforce Development & CPA Pathways Legislation in IN, OH & KY
Stay ahead of the curve with this essential advocacy update on evolving CPA pathways and licensure rules across the Tri-State region:
Indiana CPA Society President & CEO, Courtney Kincaid, CAE
HEA 1143, signed April 16, 2025, introduces an alternative CPA pathway effective January 1, 2027:
- A bachelor's degree in accounting + 2 years of experience + passing the CPA Exam. Aims to fast-track entry and bolster Indiana's CPA workforce pipeline.
- Maintains 150-hour and master's pathways, + CPA Exam + 1 year experience
Ohio Society of CPAs President & CEO, Laura A. Hay, CPA, CAE
House Bill 238 takes effect January 1, 2026, removing the 150-hour mandate. It offers two routes:
- Bachelor's degree + accounting concentration + 2 years experience + CPA Exam
- Master's degree + accounting concentration + 1 year experience + CPA Exam Plus enhanced interstate mobility for out-of-state CPAs.
Kentucky Society of CPAs President & CEO, Darlene Zibart, CPA
- Kentucky's Legislation mirrors the AICPA/NASBA model CPA Pathway legislation (May 2025) allowing the adoption of all three pathways listed in the model including the experience pathway: bachelor's degree + 2 years experience + CPA Exam. Meanwhile, updated CPE regulations emphasize technical courses and eliminate auditing/accounting requirements and caps on personal development hours during reporting periods.
Prerequisites
None
Objectives
- Gain clarity on each state's effective dates, eligibility criteria, and experience requirements
- Learn strategies for navigating CPA Exam, experience and pathway options
- Understand how mobility provisions impact cross-state practice
- Discover best practices to help firms recruit, train, and retain CPA candidates
Highlights
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Materials are generally available 3 days in advance of an event. Once you have downloaded the manual, we are unable to cancel your registration.
