INDIANA CERTIFIED PUBLIC ACCOUNTANT (CPA) EXAMINATION QUESTIONS AND ANSWERS ALREADY
GRADED A+. 100% VERIFIED SOLUTIONS | UPDATED PER LATEST GUIDELINES | GRADED A+
Question 1
A candidate in Indiana is planning to apply for the CPA Exam. According to the Indiana Professional Licensing
Agency (IPLA), what is the initial education requirement to sit for the Uniform CPA Exam in Indiana, effective
November 2022?
A. 90 semester hours of college credit
B. 120 semester hours and a bachelor's degree
C. 150 semester hours and a bachelor's degree
D. A master's degree in accounting only
🟢 Correct Answer: B. 120 semester hours and a bachelor's degree
🔴 RATIONALE: Indiana allows candidates to sit for the CPA Exam upon completion of a bachelor's degree with
120 semester hours . While 150 semester hours are required for licensure, candidates can begin the exam
process with 120 hours, aligning Indiana with 47 other jurisdictions.
Question 2
A CPA candidate in Indiana has passed all four sections of the CPA Exam and is applying for licensure. They have
completed a bachelor's degree with 150 semester hours. How many years of qualifying work experience must
they currently complete to be licensed?
A. 6 months
,B. 1 year
C. 2 years
D. 3 years
🟢 Correct Answer: B. 1 year
🔴 RATIONALE: Effective April 16, 2025, the Indiana Board reduced the work experience requirement from two
years to one year for candidates applying for an initial certificate under the 150-hour pathway . This one-year
experience requirement applies to candidates who have completed the 150 hours.
Question 3
Which of the following statements regarding the 2027 changes to Indiana CPA licensure pathways (HB1143) is
accurate?
A. The 150-hour education requirement will remain the only pathway.
B. A bachelor's degree with a concentration in accounting and two years of experience will be a qualifying
pathway.
C. The work experience requirement will be eliminated entirely.
D. Applicants will no longer be required to pass the Uniform CPA Exam.
🟢 Correct Answer: B. A bachelor's degree with a concentration in accounting and two years of experience will
be a qualifying pathway.
🔴 RATIONALE: Starting January 1, 2027, Indiana will offer new alternative pathways to CPA licensure, including
a baccalaureate degree with an accounting concentration paired with two years of experience . This change
provides more flexibility alongside the traditional 150-hour route.
,Question 4
An applicant is applying for the CPA Exam in Indiana. What is the cost of the initial education evaluation
application fee payable to NASBA?
A. $50
B. $75
C. $96
D. $150
🟢 Correct Answer: C. $96
🔴 RATIONALE: Candidates in Indiana must pay a one-time education evaluation application fee of $96 to have
their transcripts and credentials reviewed by NASBA's CPA Examination Services . This is separate from the exam
section application fee.
Question 5
A CPA candidate in Indiana has received their Notice to Schedule (NTS) for the FAR section. For how long is this
NTS valid?
A. 3 months
B. 6 months
C. 9 months
D. 12 months
🟢 Correct Answer: B. 6 months
🔴 RATIONALE: Once an Indiana candidate receives their Notice to Schedule (NTS), it is valid for six months .
The candidate must schedule and take the specified exam section within that timeframe or forfeit their
application fee.
, Question 6
What is the passing score for each section of the Uniform CPA Examination in Indiana?
A. 70
B. 75
C. 80
D. 85
🟢 Correct Answer: B. 75
🔴 RATIONALE: To pass any section of the Uniform CPA Examination, a candidate must achieve a score of 75 on
a scale of 0-99 . This is the standard passing score set by the AICPA and used by all state boards.
Question 7
An Indiana CPA candidate passes the FAR section in January 2026 and the AUD section in March 2026. By what
date must they pass the remaining two sections to avoid losing credit?
A. June 2027
B. January 2029
C. March 2029
D. January 2030
🟢 Correct Answer: C. March 2029
🔴 RATIONALE: Indiana has a 36-month rolling credit window for the CPA Exam, effective April 16, 2025 . The
window begins on the date the first passing score is released. If the first score is released in March 2026, the
candidate must pass all remaining sections by March 2029 .
GRADED A+. 100% VERIFIED SOLUTIONS | UPDATED PER LATEST GUIDELINES | GRADED A+
Question 1
A candidate in Indiana is planning to apply for the CPA Exam. According to the Indiana Professional Licensing
Agency (IPLA), what is the initial education requirement to sit for the Uniform CPA Exam in Indiana, effective
November 2022?
A. 90 semester hours of college credit
B. 120 semester hours and a bachelor's degree
C. 150 semester hours and a bachelor's degree
D. A master's degree in accounting only
🟢 Correct Answer: B. 120 semester hours and a bachelor's degree
🔴 RATIONALE: Indiana allows candidates to sit for the CPA Exam upon completion of a bachelor's degree with
120 semester hours . While 150 semester hours are required for licensure, candidates can begin the exam
process with 120 hours, aligning Indiana with 47 other jurisdictions.
Question 2
A CPA candidate in Indiana has passed all four sections of the CPA Exam and is applying for licensure. They have
completed a bachelor's degree with 150 semester hours. How many years of qualifying work experience must
they currently complete to be licensed?
A. 6 months
,B. 1 year
C. 2 years
D. 3 years
🟢 Correct Answer: B. 1 year
🔴 RATIONALE: Effective April 16, 2025, the Indiana Board reduced the work experience requirement from two
years to one year for candidates applying for an initial certificate under the 150-hour pathway . This one-year
experience requirement applies to candidates who have completed the 150 hours.
Question 3
Which of the following statements regarding the 2027 changes to Indiana CPA licensure pathways (HB1143) is
accurate?
A. The 150-hour education requirement will remain the only pathway.
B. A bachelor's degree with a concentration in accounting and two years of experience will be a qualifying
pathway.
C. The work experience requirement will be eliminated entirely.
D. Applicants will no longer be required to pass the Uniform CPA Exam.
🟢 Correct Answer: B. A bachelor's degree with a concentration in accounting and two years of experience will
be a qualifying pathway.
🔴 RATIONALE: Starting January 1, 2027, Indiana will offer new alternative pathways to CPA licensure, including
a baccalaureate degree with an accounting concentration paired with two years of experience . This change
provides more flexibility alongside the traditional 150-hour route.
,Question 4
An applicant is applying for the CPA Exam in Indiana. What is the cost of the initial education evaluation
application fee payable to NASBA?
A. $50
B. $75
C. $96
D. $150
🟢 Correct Answer: C. $96
🔴 RATIONALE: Candidates in Indiana must pay a one-time education evaluation application fee of $96 to have
their transcripts and credentials reviewed by NASBA's CPA Examination Services . This is separate from the exam
section application fee.
Question 5
A CPA candidate in Indiana has received their Notice to Schedule (NTS) for the FAR section. For how long is this
NTS valid?
A. 3 months
B. 6 months
C. 9 months
D. 12 months
🟢 Correct Answer: B. 6 months
🔴 RATIONALE: Once an Indiana candidate receives their Notice to Schedule (NTS), it is valid for six months .
The candidate must schedule and take the specified exam section within that timeframe or forfeit their
application fee.
, Question 6
What is the passing score for each section of the Uniform CPA Examination in Indiana?
A. 70
B. 75
C. 80
D. 85
🟢 Correct Answer: B. 75
🔴 RATIONALE: To pass any section of the Uniform CPA Examination, a candidate must achieve a score of 75 on
a scale of 0-99 . This is the standard passing score set by the AICPA and used by all state boards.
Question 7
An Indiana CPA candidate passes the FAR section in January 2026 and the AUD section in March 2026. By what
date must they pass the remaining two sections to avoid losing credit?
A. June 2027
B. January 2029
C. March 2029
D. January 2030
🟢 Correct Answer: C. March 2029
🔴 RATIONALE: Indiana has a 36-month rolling credit window for the CPA Exam, effective April 16, 2025 . The
window begins on the date the first passing score is released. If the first score is released in March 2026, the
candidate must pass all remaining sections by March 2029 .
