Indiana Board of Accountancy · 872 IAC 1 · IC 25-2.1
Indiana CPAs must complete a minimum of 120 hours of continuing professional education during each three-year reporting period, with no less than 20 hours in each calendar year. At least 12 hours — 10% of the total — must be in accounting and/or auditing, at least 4 hours must be in ethics, and no more than 50% of the required hours will be accepted as self-study.
Indiana's CPE deadline and its renewal deadline are six months apart. CPE must be complete by December 31 preceding expiration, and reported by June 30 of the renewal year. Licenses expire June 30 on a three-year cycle.
One square equals one CPE hour in the three-year reporting period.
| Total CPE hours | 120 hours of instruction during the three-year reporting period |
|---|---|
| Annual minimum | No less than 20 hours per calendar year. The annual minimum cannot be made up or carried over. |
| Accounting & auditing | No less than 10% of the total hours — 12 hours — for the reporting period |
| Ethics requirement | No less than 4 hours for the reporting period. Ethics hours are not prorated. |
| Self-study cap | No more than 50% of the required 120 hours — 60 hours — will be accepted as self-study. The rest must come from group study such as in-person seminars or live webcasts. |
| Instruction cap | No more than 50% of total hours. Not accepted when a college instructor is teaching on a daily basis. |
| Nano learning | Not accepted toward Indiana CPE requirements |
| CPE completion deadline | December 31 prior to license expiration |
| Reporting and renewal | Reported by June 30 of the renewal year. Licenses expire June 30 on a three-year cycle — June 30, 2027, then 2030, 2033. |
| Carryover | Hours exceeding the number required for the current reporting period may not be carried forward |
| Inactive or retired | An inactive or retired CPA license does not require completion of continuing education |
| Audit | Following each renewal the Board audits between 3% and 10% of licensees who renewed active. Audited licensees must provide completion certificates — transcripts or listings are not acceptable in lieu of certificates. |
| Record retention | 36 months from the end of the renewal period to which the CPE applies |
Completing everything through on-demand self-study. Indiana caps self-study at 50% of the requirement, so at least 60 of your 120 hours must come from group study — in-person seminars or live webcasts. Nano learning does not count at all.
Satisfies the four-hour ethics requirement for the Indiana three-year reporting period. Ethics hours are not prorated, so the full four hours are due regardless of how much of the period you held an active license.
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Indiana accepts no more than 60 self-study hours; at least 60 must be group study
Group Live; Group Internet Based; QAS Self-Study
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Indiana measures CPE on calendar years but renews licenses on a June 30 triennial cycle, which puts the two deadlines six months apart.
Cannot be made up later or covered by carryover. Falling short in one year is non-compliance even if the 120-hour total is eventually met.
Both measured across the full three-year reporting period rather than annually.
CPE must be finished by December 31 prior to license expiration.
Licenses expire June 30 on the triennial cycle — June 30, 2027, then 2030 and 2033. Renewal notices go out by mail, so keep your contact details current with the agency.
The Board audits between 3% and 10% of active renewals. Retain certificates of completion for every class over the three-year period.
Indiana allows the ethics requirement to be met through more than one route, which is unusual — most states require a course and nothing else.
A minimum of 120 total hours of instruction during each three-year reporting period, with no less than 20 hours per calendar year.
Within the 120, at least 12 hours must be in accounting and/or auditing and at least 4 hours must be in ethics.
A three-year period measured on calendar years, with CPE due December 31 prior to license expiration.
Licenses expire June 30 on a triennial cycle, so CPE is reported by June 30 of the renewal year — six months after the completion deadline.
Yes. No less than 20 hours per calendar year.
The annual minimum cannot be made up or carried over, so you cannot complete all your hours in one year to get them out of the way.
No less than 10% of the total hours — 12 hours — for the reporting period.
This is measured across the full three years rather than annually.
No less than 4 hours for the reporting period, and ethics hours are not prorated.
The requirement may also be met through a competency-based ethics course, or through relevant experience in a non-compensated role with a professional or trade organization verified by that organization. Contact the Board before relying on either alternative.
No more than 50% of the required 120 hours, which is 60 hours.
The remaining hours must come from group study, such as attending in-person seminars or live webcasts. Live webcasts count as group study, which gives on-demand learners a workable path.
No. The Indiana Board of Accountancy does not allow courses completed via nano learning to count toward Indiana CPE requirements.
This is stricter than most states, several of which allow nano learning up to a defined cap.
No. Hours that exceed the number required for the current reporting period may not be carried forward to a subsequent period.
Indiana does not describe a carryover framework, and the annual minimum specifically cannot be made up or carried over.
No more than 50% of total hours may come from course instruction.
Instruction credit is not accepted where a college instructor is teaching on a daily basis.
No, not in the normal course. The Board performs random audits after a renewal cycle instead.
Following each renewal the Board audits between 3% and 10% of licensees who renewed active. Audited licensees must provide copies of CPE completion certificates — transcripts or listings are not acceptable in lieu of certificates.
36 months from the end of the renewal period to which the CPE applies.
Because certificates are the only acceptable audit evidence, keep the original completion certificate for every course rather than relying on a provider transcript.
No. An inactive or retired CPA license does not require completion of continuing education.
Returning to active status carries its own requirements, so contact the Board before changing status.
Indiana provides prorated minimum CPE for licensees whose first period is shorter than the full three years.
Ethics hours are the exception — they are not prorated, so the full 4 hours are required regardless. Confirm your prorated figure with the Board.
| Agency | Indiana Board of Accountancy, Indiana Professional Licensing Agency (PLA) |
|---|---|
| Address | 402 West Washington Street, Room W072, Indianapolis, IN 46204 |
| Phone | (317) 234-3022 |
| Website | in.gov/pla — Indiana Board of Accountancy |
| CPE guidance | CPE frequently asked questions |
This page summarizes Indiana CPE rules for general informational purposes and is reviewed against the Indiana Board of Accountancy's published guidance. Rules change. Confirm your specific obligations with the Board before relying on any summary, including this one. Last reviewed August 2026 by CPE Solutions, LLC dba Professionals Publishing Group, NASBA Registry ID #111907.
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