License Renewal Date
6/30 triennially
CPE Reporting Period
1/1 to 12/31 triennially, reporting 2017, 2020, 2023, etc.
General Requirement
120 hours, with a minimum of 20 per year
Ethics Requirement
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; or
- 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 noncompensated role with a professional or trade organization verified by the organization.
Other Subject Area Requirements
10% of the total hours required in Accounting and Auditing
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.
Credit Calculation
- Instruction: Credit is equal to presentation plus preparation. Preparation is limited to two times presentation. Repeat instruction of the same course is not accepted.
- Partial Credit: Half credits are accepted after first hour.
- University/College: One semester hour equals 15 CPE hours; One quarter hour equals 10 CPE hours.
Other State Policies
Indiana accepts CPE credits for programs offered by National Registry sponsors.
Contact Info
Indiana Government Center S.
402 West Washington Street,
Room w072
Indianapolis, IN 46204-2246
Phone: 317-234-8800
Fax: 317-233-4236
Email: pla14@pla.in.gov
Website: https://www.in.gov/pla/accountancy.htm