CONTINUING EDUCATION FOR TAX & FINANCIAL PROFESSIONALS

Indiana

State CPE Requirements

State Board Website:

https://www.in.gov/pla/accountancy.htm

License Renewal Deadline:

6/30 every three years

CPE Reporting Period:

1/1 to 12/31 every three years (2020, 2023, 2026, 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.

Recommended Ethics Product