Indiana CPAs must complete 120 hours of CPE every three years, with a minimum of 20 hours required per year.
New licensees must complete 120 CPE hours during their initial three-year reporting period, with a minimum of 20 hours required in the calendar year of certificate issuance. The total requirement may be prorated based on when the license is granted within the reporting period. Click here for a detailed view.
Indiana CPAs must complete a 4-hour ethics course.
At least 10% of the total CPE hours (12 hours) in the reporting period must focus on Accounting and/or Auditing (A&A).
The Indiana Board of Accountancy accepts CPE courses that fall under NASBA-approved fields of study.
No, a maximum of 50% of CPE can be completed through self-study.
Eligible activities include Group Internet-based learning, nano learning, QAS Self-Study, college courses, lecturing, instructing, discussion leaders (a maximum of 50% of total hours), and more.
CPE credits must be completed by June 30th triennially.
CPE credits must be reported by January 1 to December 31 triennially.
CPAs must renew their licenses triennially by June 30th. Failure to comply with the CPE requirement after June 30th but before 3 years will result in a penalty of $50; if it expires over 3 years, the penalty is $85.
Indiana CPAs cannot carry over excess credits earned to the next reporting cycle.
Indiana CPAs must maintain records of completed CPE credits for 3 years, as they may be subject to audits by the state board.
The renewal fee for Indiana CPAs is $105.
Here is a link to the state board website, where you can access FAQs on CPE requirements and regulations for Indiana CPAs.
Yes, the Indiana Board of Public Accountancy accepts courses from NASBA providers. My CPE is a NASBA-approved provider (143597), so our courses align with Indiana CPE regulations. To check eligibility, refer to the "QUALIFIES FOR" section on each course page.