Indiana CPE Requirements
BOARD INFORMATION FOR REFERRALS:
Indiana Board of Accountancy
Indiana Government Center South
402 West Washington Street, Room W072
Indianapolis, Indiana 46204
Phone: (317) 234-8800
Fax: (317) 233-5559
Website: https://www.in.gov/pla/professions/accountancy-home/
DO PES COURSES QUALIFY FOR CPE IN THE STATE OF INDIANA? YES!
Indiana does not pre-approve continuing education programs or sponsors and they DO NOT have sponsorship agreements. They will accept courses from NASBA sponsors. Professional Education Services, LP (PES) is registered with NASBA (#103592) on the National Registry of CPE sponsors and has issued credits in the state of Indiana without any problems.
LICENSE RENEWAL INFORMATION:
- 120 hours of CPE every 3 years.
- A minimum of 12 hours must be in the area of Accounting and Auditing.
- A minimum of 20 hours per year.
- Ethics: An ethics requirement shall be met during the reporting period through one of the following means;
- (1) A minimum of four (4) hours in ethics: can fulfilled with a state specific ethics course like PES course 4455: Ethics and Professional Conduct for Indiana CPAs, any PES general ethics course or a combination
- (2) Completion of a competency-based ethics course: or
- (3) Relevant experience in a noncompensated role with a professional or trade organization verified by the organization
Note: for options (2) and (3) above contact Board for more information (information at the top of this page)
LICENSE EXPIRATION INFORMATION:
- 6/30/24 and each three years following (2027 / 2030)
CPE COMPLETION DUE BY:
- 12/31 prior to expiration and reported by 6/30 of renewal year. For example: CPE must be completed by 12/31/2023 for the 6/30/2024 renewal.
SELF STUDY CREDIT HOURS:
Credits granted for PES courses are based on the AICPA and NASBA (National Association of State Boards of Accountancy) statement of standards which grant 1 CPE credit for every 50-minutes of study time. Indiana recognizes the same credit measurement.
MAXIMUM ALLOWABLE SELF STUDY CREDITS: 60 Hours
Registrant may claim up to 60 hours for a formal self-study program in any renewal period.
ACCEPTABLE AREAS OF STUDY:
Indiana Regulation States: "to qualify... the course must be one which is formally organized, is primarily instructional, and contributes directly to the professional competence in the practical of public accountancy."
NASBA FIELD OF STUDY SYNOPSIS: Indiana does not specify fields of study but they reference the NASBA standards; therefore all the NASBA fields of study noted on PES certificates of completion should be able to be reported.
If you have any questions regarding your CPE requirements, please call PES at 1-800-990-2731 or your State board. PLEASE NOTE: Since state board regulations are constantly changing, the information contained here is deemed reliable however it is not guaranteed. We encourage you to contact your state board to answer any questions and confirm or clarify any requirements listed here. Information updated 3.29.2024