Indiana CPA (Certified Public Accountant) Continuing Education Requirements
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
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.