Indiana CPA CPE Requirements (2026): 120 Hours Every 3 Years
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Requirements Overview
Indiana requires 120 hours of continuing professional education per triennial cycle, with licenses expiring June 30 every third year. Each calendar year within the cycle demands a minimum of 20 hours. At least 12 hours must cover accounting and auditing subjects, and a minimum of 4 hours must be in ethics.
Self-study courses are capped at 50% of required hours (60 of 120). The Board presumes online classes are self-study unless the certificate indicates group-setting delivery, so verify your course format before enrolling. Hours for new licensees are prorated based on the quarter of issuance within the cycle.
Indiana does not pre-approve courses or sponsors, though NASBA-registered sponsors receive greater deference from the Board. University courses are excluded unless they are graduate level with a grade of C or above. CPAs must retain documentation including licensee name, sponsor, course name, attendance date, and hours earned. Program booklets, handouts, and payment receipts do not qualify as proof.
Mandatory Topics
| Topic | Hours | Frequency | Notes |
|---|---|---|---|
| Accounting & Auditing | 12 | Every renewal | Minimum 10% of total hours (12 hours) for the triennial reporting period. |
| Ethics | 4 | Every renewal | No less than 4 hours for the triennial reporting period. |
Renewal Pathways
Exemptions
- Inactive Status — Inactive licensees maintain their license and pay fees but are not required to complete CPE. Status change only allowed at renewal or reinstatement.Must complete 120 hours (including 4 hrs ethics, 12 hrs A&A, max 50% self-study) in 3 years preceding reactivation
- Hardship Waiver — Hardship waivers available through board request, reviewed case-by-case. Must submit form at least two weeks before board meeting.
How You Can Complete Your CE
Indiana CPE Rules & Limits
Details specific to Indiana that generic CE guides tend to miss:
- Annual minimum — at least 20 hours must be completed each year of the cycle, not just by the renewal deadline.
- Carry-over — No carry-over provision identified. Hours must be completed within the designated triennial reporting period.
- Self-study capped at 50% of required hours (60 hours of 120). Board presumes online classes are self-study unless certificates indicate group-setting delivery.
- Time calculation: 50 minutes = 1 hour; 25 minutes = 0.5 hour; half-hour increments after first full hour.
- University courses excluded unless graduate level with grade of C or above.
- Prohibited: lunch meetings, committee work, business meetings about elections/officers, day-to-day college course instruction.
- Certificates must include: licensee name, sponsor, course name, attendance date, hours earned.
- Unacceptable proof: program booklets, handouts, receipt of payment, hotel receipts, or cancelled checks.
- Licenses expire June 30 every third year (2024, 2027, 2030).
Provider Requirements
Indiana does not pre-approve courses or sponsors. Courses must be formally organized, primarily instructional, and enhance practice knowledge. NASBA-registered sponsors receive greater deference.
Tips for Indiana CPAs
- Online courses default to self-study classification unless the certificate explicitly states group delivery — watch the 50% cap.
- Prorated requirements apply to new licensees, so check the Board's schedule based on your quarter of issuance.
- Keep detailed certificates with all five required fields (name, sponsor, course, date, hours) — generic receipts or handouts will be rejected in an audit.
- Inactive status exempts you from CPE, but reactivation requires 120 hours including the ethics, A&A, and self-study limits.
Sources
- Cross-checked against the official published rules of the Indiana Board of Accountancy
- Each stated figure recorded with its exact source excerpt
- 1 source cited — 1 primary (official board)
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