Indiana
State CPE Requirements
State Board Website:
License Renewal Deadline:
6/30 triennially
CPE Reporting Period:
1/1 to 12/31 triennially, reporting on 2021, 2024, 2027, etc.
Total CPE Hours Required:
120 hours
Minimum CE Hours per year:
20 hours
Ethics Requirements:
An ethics requirement of four (4) hours of CPE credit shall be met during the reporting period through:
• a minimum of four (4) hours in ethics
• completion of a competency-based ethics course
• experience that augments the applicant’s knowledge and skill in providing accounting services specifically through application of the code of professional conduct (as adopted in 872 IAC 1-2-1(b)(1)), which shall be in a non-compensated role with a professional or trade organization verified by the organization.
Credit Limitations:
• Instruction: 50% maximum. Instruction of a college course is not accepted if licensee is a college instructor teaching courses on a daily basis.
• Meetings: The following do not qualify for CPE credit: meetings conducted during eating periods; business meetings for the election of directors or officers, treasurers’ reports, or committee reports; committee work with local, state, and national professional organizations; and firm staff meetings that are oriented toward administrative and housekeeping matters.
• Self-Study: 50% maximum.
• University/College: Not accepted unless graduate level course in which licensee earned a grade of “C” or above.
Other Subject Area Requirements:
10% of the total hours required in Accounting and Auditing
Other State Policies:
Indiana accepts CPE credits for programs offered by NASBA sponsors.
QAS Self-Study
