Section 872IAC1-1-8.4. Advanced degree as experience

  4. (a) A master's degree in accounting or business administration from a college or university recognized by the board may be substituted for twelve (12) months of accounting experience for any person who was a first time examination candidate prior to January 1, 2000.

  (b) A doctorate degree in accounting or business administration from a college or university recognized by the board may be substituted for twelve (12) months of accounting experience.

  (c) For purposes of this section, an advanced degree shall be calculated as twelve (12) months of experience under section 8 of this rule.

  (d) An applicant may not receive experience credit from more than one (1) advanced degree. (Indiana Board of Accountancy; 872 IAC 1-1-8.4; filed Feb 21, 2000, 7:06 a.m.: 23 IR 1653; readopted filed Jun 22, 2001, 8:57 a.m.: 24 IR 3824; filed Apr 4, 2002, 9:28 a.m.: 25 IR 2519; readopted filed Oct 4, 2007, 3:32 p.m.: 20071031-IR-872070066RFA; readopted filed Nov 25, 2013, 9:20 a.m.: 20131225-IR-872130279RFA)