All Indiana CPAs must complete continuing professional education to maintain an active license. Indiana operates on a triennial reporting period from Jan. 1 to Dec. 31. All CPAs follow the same renewal schedule, with licenses expiring on June 30, 2027, 2030, 2033, and every three years thereafter.
Triennial CPE requirements
Indiana requires 120 hours of CPE during each three-year reporting period. The 120 hours must include:
- Minimum of 20 hours per year
- Minimum of 12 hours in accounting and/or auditing (10% of total requirement)
- 4 hours of ethics
Accounting and auditing requirements
A minimum of 12 hours (10% of the total 120-hour requirement) must be in accounting and/or auditing. This ensures CPAs maintain technical competence in core professional areas.
Ethics requirements
Four hours of ethics CPE credit must be met during the reporting period through:
- Formal programs of learning related to professional ethics
- Experience in a noncompensated role with a professional or trade organization that augments knowledge and skill in providing accounting services through application of the code of professional conduct (as adopted in 872 IAC 1-2-1(b)(1)), verified by the organization
Credit limitations
Instruction
Instruction credits are limited to 50% maximum (60 hours). Instruction of a college course is not accepted if the licensee is a college instructor teaching courses on a daily basis.
Self-study
Self-study courses, including online classes, may not exceed 50% (60 hours) of the required 120 CPE hours for the three-year reporting period.
Acceptable CPE programs
Programs must be formally organized, primarily instructional, and designed to enhance knowledge and skill in providing services in the practice of public accountancy.
The Audit Committee gives greater deference to sponsors registered with NASBA. Indiana accepts courses from NASBA National Registry sponsors and state CPA societies.
Prorated CPE for new licensees
CPAs licensed in the middle of the renewal period have prorated requirements. For example, CPAs licensed in 2025 must complete 50-80 CPE hours for the 2027 renewal, depending on which quarter they received their CPA license.
Renewing your Indiana CPA license
The triennial reporting period runs from Jan. 1 to Dec. 31. All CPAs are on the same renewal schedule with licenses expiring on June 30, 2027, 2030, and 2033. CPAs receive a renewal notice 90 days before the expiration date.
During renewal, CPAs must attest that they met continuing professional education requirements. The Indiana Board of Accountancy audits 3-10% of CPAs during the renewal process to ensure compliance.
Documentation requirements
CPAs must retain certificates of completion and documentation for their CPEs. Certificates should state your name, sponsor of the program, name of the program, date of attendance, and continuing education hours received.