Indiana CPA CPE Requirements

How to reach the regulator directly.

Indiana Board of Accountancy
402 West Washington Street, Room W072
Indianapolis, IN 46204

Tel: (317) 234-8800
Fax: (317) 233-4236

Email: pla14@pla.in.gov

The regulator's own published rules and related resources.

Indiana Board of Accountancy

The total continuing education hours required.

120 hours.

The detailed rules behind that total -- category minimums, ethics, and other conditions.

A minimum of ten percent (10%) of the required minimum hours in a reporting period shall be in accounting or auditing, or both.

A minimum of twenty (20) hours per year must be earned in each year of the triennial period.

Ethics:

Effective September 22, 2016: An ethics requirement of four (4) hours of CPE credit shall be met during the reporting period through:

1. a minimum of four (4) hours in ethics;
2. completion of a competency-based ethics course; or
3. 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.

• Notes From CeriFi CPEdge: CeriFi CPEdge has been updated to now include three (3) ethics categories:
  1. Ethics – Traditional Course
  2. Ethics – Competency Based Course
  3. Ethics – Experienced Based Activity
  
  When minutes are entered into “regulatory ethics” and/or “behavioral ethics” subject areas in the CeriFi CPEdge content distributor, they will default into the “Ethics – Traditional Course” category. If you have completed an IN Board approved competency based course or have met your ethics requirement via experience in a non-compensated role, you should enter 4 credits into either of these 2 categories on the “Add Activity – Accreditation” screen.
  Example: If you have completed an IN Board-approved competency based ethics course in lieu of a traditional ethics course, remove any credits that have been calculated into the “Ethics – Traditional Course” category and enter the 4 credits into the IN category “Ethics – Competency Based Course.” By doing this, your ethics requirement will be fulfilled and you will be left with the remainder of your total and annual requirements. You may enter a maximum of 4 credits into these two (2) categories in any 3-year reporting periods; amounts entered above 4 credits will not be counted. (Refer to the table on the IN status report which displays your ethics credits earned and the ethics credits which were applied.)
  Additional Notes: (1) The acceptability of ethics credits earned via competency based courses and/or experienced based activities has not been acknowledged as acceptable by other State Boards and regulators at this time; therefore, if you enter an IN competency based ethics course or IN experienced based ethics activity to meet your Indiana ethics requirement, you should not accredit it to any other states or regulators. (2) CeriFi CPEdge has been programmed to allow a maximum amount of 4 credits of ethics for IN competency based courses and IN experienced based ethics activities in any 3-year period.

Effective December 5, 2008 - September 21, 2016: Starting with the reporting period ending on January 1, 2009, a minimum of four (4) hours in the reporting period shall be in ethics for accountants.

Prior to December 31, 2008: Through the reporting periods ending on December 31, 2008 and before, a minimum of two (2) hours in the reporting period shall be in ethics for accountants.

How the reporting cycle is structured.

Fixed triennial.

When a reporting cycle begins.

January 1.

CPE Reporting Periods:

• January 1, 2009 - December 31, 2011
• January 1, 2012 - December 31, 2014
• January 1, 2015 - December 31, 2017
• January 1, 2018 - December 31, 2020

Licenses expire on the June 30 of every third year following the end of the CPE reporting period (e.g., June 30, 2012, June 30, 2015, June 30, 2018, June 30, 2021).

How completed credits are reported to the regulator.

Certificate holders must file triennially an application to renew their certificates using the application form provided by the board.

Applicants must sign a statement under penalty of perjury that:

1. the hours submitted are substantially correct;
2. they attended and completed courses taken; and
3. to the best of their knowledge, the courses completed meet the requirements of this rule.

Effective December 5, 2008: It is the responsibility of each applicant to retain certificates of completion and other records to support the courses taken for thirty-six (36) months from the end of the renewal period for which CPE applied. These records shall include the following:

1. Certificates of completion, such as the following:
1. Course attendance verification by the sponsor.
2. Certificates of completion for self-study courses.
3. CPE attendance history by employer or third party.
2. Course outline or other evidence of course content.
3. Other evidence of support and justification.

Prior to December 5, 2008: It is the responsibility of each applicant to retain evidence to support the courses taken for seventy-two (72) months from the date the application is submitted to the board. These records shall include the following:

1. Course attendance verification by the sponsor.
2. Certificates of completion for self-study courses.
3. CPE attendance history by employer or third party.
4. Other evidence of support and justification.

The renewal or reporting deadline.

June 30, every three years.

→ Get monthly reminders before this deadline

What happens if the requirement is not met.

Board review of continuing education compliance:

If, as the result of an audit or other review, the board determines that CPE hours a licensee has claimed do not meet the requirements, it shall notify the licensee of that determination (in accordance with IC 25-1-4-5).

Licensee who submits false information shall be subject to action (provided for under IC 25-1-4-5 and IC 25-1-11).

Failure to meet continuing education provisions:

The certificate of a certificate holder who does not obtain the required number of CPE hours during a reporting period shall be renewed upon application as long as the applicant is otherwise qualified; however, the board shall issue a notice of noncompliance (under IC 25-1-4-5). CPE hours may not be obtained after the December 31 end of a reporting period toward meeting the requirements for the renewal for the following June 30, and, therefore, this subsection applies in that situation.

This rule applies to an individual whose certificate has lapsed for sixty (60) days or less. An individual whose certificate has lapsed longer than sixty (60) days is governed by section 14 of this rule (refer to "Reinstatement" and "Reactivation" in the section above).

CPE hours obtained to cure a deficiency in a prior reporting period shall not be double-counted by also being included in the reporting period in progress when they are obtained.

Reduced or prorated requirements for a first renewal.

When a CPA or an AP certificate is issued to a person not previously licensed by the board, that person shall not be required to have any CPE hours prior to the issuance of the certificate.

Proration: The number of CPE hours that a licensee must obtain for the reporting period in progress at the time of the issuance of a new certificate shall be prorated as follows:

January 1 - March 31 of first year of the reporting period:

• Required Hours for Three (3) Year Reporting Period: 120.
• Required minimum hours for the year of issuance or reactivation: 20

April 1 - June 30 of first year of the reporting period:

• Required Hours for Three (3) Year Reporting Period: 110.
• Required minimum hours for the year of issuance or reactivation: 15

July 1 - September 30 of first year of the reporting period:

• Required Hours for Three (3) Year Reporting Period: 100.
• Required minimum hours for the year of issuance or reactivation: 10

October 1 - December 31 of first year of the reporting period:

• Required Hours for Three (3) Year Reporting Period: 90.
• Required minimum hours for the year of issuance or reactivation: 0

January 1 - March 31 of second year of the reporting period:

• Required Hours for Three (3) Year Reporting Period: 80.
• Required minimum hours for the year of issuance or reactivation: 20

April 1 - June 30 of second year of the reporting period:

• Required Hours for Three (3) Year Reporting Period: 70.
• Required minimum hours for the year of issuance or reactivation: 15

July 1 - September 30 of second year of the reporting period:

• Required Hours for Three (3) Year Reporting Period: 60.
• Required minimum hours for the year of issuance or reactivation: 10

October 1 - December 31 of second year of the reporting period:

• Required Hours for Three (3) Year Reporting Period: 50.
• Required minimum hours for the year of issuance or reactivation: 0

January 1 - March 31 of third year of the reporting period:

• Required Hours for Three (3) Year Reporting Period: 40.
• Required minimum hours for the year of issuance or reactivation: N/A

April 1 - June 30 of third year of the reporting period:

• Required Hours for Three (3) Year Reporting Period: 30.
• Required minimum hours for the year of issuance or reactivation: N/A

July 1 - September 30 of third year of the reporting period:

• Required Hours for Three (3) Year Reporting Period: 20.
• Required minimum hours for the year of issuance or reactivation: N/A

October 1 - December 31 of third year of the reporting period:

• Required Hours for Three (3) Year Reporting Period: 0.
• Required minimum hours for the year of issuance or reactivation: 0

For purposes of this section, "N/A" means that there is no specifically stated requirement for the year of issuance or reactivation because the licensee would have to obtain the prorated CPE hours for the three (3) year reporting period.

CPE hours obtained by a licensee prior to the issuance of a new certificate, but during the same reporting period, may be counted toward meeting the requirements above.

• Note from CeriFi CPEdge: The hours indicated in the proration schedule above represent the hours required for licensees who are reactivated or reinstated. These are hours which are required to be obtained in the remaining portion of the triennial period in which reactivation or reinstatement occurs. The hours above may be obtained prior to the reactivation or reinstatement, but must not be double-counted (i.e., also used for reactivation or reinstatement).

Who may be excused from all or part of this requirement.

The board may grant an applicant a waiver from all or part of the continuing education requirement for a renewal period if the applicant was not able to fulfill the requirement due to a hardship that resulted from any of the following:

1. Service in the armed forces of the United States during a substantial part of the renewal period.
2. An incapacitating illness or injury.
3. Other circumstances determined by the board or agency.

Reinstatement of lapsed certificate:

An individual whose certificate has lapsed for more than sixty (60) days who wishes to reinstate the individual's certificate must file an application to reinstate the lapsed certificate. An individual whose certificate has lapsed for sixty days (60) or less is governed by section 17 of this rule.

The application shall be accompanied by the following:

1. A statement of the licensee's employment activity since expiration of the certificate until application for reinstatement.
2. The payment of the fee for a triennial certificate (specified in 872 IAC 1-1-10).
3. The payment of the reinstatement fee (specified in IC 25-1-8-6).
4. Evidence of the completion of the CPE hours noted below.

In order to reinstate a certificate under this section, a licensee shall complete one hundred twenty (120) CPE hours prior to filing the application.

The certificate of a certificate holder who has not obtained the required number of CPE hours required may be reinstated upon application as long as the applicant is otherwise qualified; however, the board shall issue a notice of noncompliance (under IC 25-1-4-5).

The CPE hours required noted above must:

1. have been obtained no earlier than three (3) years prior to the date the application for reinstatement is filed; and
2. meet the Board CPE requirements.

CPE hours obtained by a certificate holder to reinstate a lapsed certificate under this section cannot be double counted by also using them for credit in the reporting period in progress for renewal of the license at the end of the reporting period. The CPE requirements for the reporting period in progress at the time of reinstatement are stated in section 16 of this rule(refer to proration schedule in section above).

Reinstatement of a certificate that has lapsed for more than three (3) years will be subject to the provisions of IC 25-1-8-6(d)(5).

Reactivation of inactive license:

A licensee who:

1. is not active because of the selection of inactive status under IC 25-2.1-4-5(c); and
2. wishes to reactivate his certificate;

must file an application for reactivation.

The application shall be accompanied by evidence of completion of the CPE hours required in subsection (c).

In order to activate the certificate, a licensee shall complete one hundred twenty (120) CPE hours prior to filing the application.

The CPE hours required noted above must:

1. have been obtained no earlier than three (3) years prior to the date the application for reentry is filed; and
2. meet the Board CPE requirements.

CPE hours obtained by a licensee to reactivate an inactive license cannot be double counted by also using them for credit in the reporting period in progress for renewal of the license at the end of the reporting period. The CPE requirements for the reporting period in progress at the time of reactivation are stated in section 16 of this rule (refer to proration schedule in section above).

Continuing education hours required during current reporting period after reentry:

The number of CPE hours that a certificate holder must obtain for the reporting period in progress at the time of the issuance of a certificate under section 14 of this rule shall be established by section 16 of this rule (refer to proration schedule in section above).

CPE hours obtained by a certificate holder prior to the issuance of a permit, but during the same reporting period, may be counted toward meeting the requirements established in section 16 of this rule only to the extent they exceed the one hundred twenty (120) hours required.

Whether unused credits can apply to the next period.

Not permitted.

→ CE Tracking calculates carryover for you

Rule changes the regulator has finalized, with effective dates.

Refer to the specific sections above for more details on any of the items noted below.

Breakdown of Specific Requirements:

Ethics: Effective September 22, 2016: An ethics requirement of four (4) hours of CPE credit shall be met during the reporting period through:

1. a minimum of four (4) hours in ethics;
2. completion of a competency-based ethics course; or
3. 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.

Breakdown of Specific Requirements:

Effective December 5, 2008: Through the reporting period ending on December 31, 2008, a minimum of two (2) hours in the reporting period shall be in ethics for accountants. Starting with the reporting period beginning on January 1, 2009, a minimum of four (4) hours in the reporting period shall be in ethics for accountants.

Reporting Method:

Effective December 5, 2008: It is the responsibility of each applicant to retain certificates of completion and other records to support the courses taken for thirty-six (36) months from the end of the renewal period for which CPE applied. These records shall include the following:

1. Certificates of completion, such as the following:
1. Course attendance verification by the sponsor.
2. Certificates of completion for self-study courses.
3. CPE attendance history by employer or third party.
2. Course outline or other evidence of course content.
3. Other evidence of support and justification.

Enforcement:

Prior to December 5, 2008: [Rule has been stricken] The board, upon application by the licensee, may renew a certificate despite failure to furnish evidence of completion of continuing education requirements on the condition the licensee follow a particular program or schedule of continuing education to be completed within a period determined by the board to be within a reasonable period of time. If the licensee fails to present proof of completion of the program or schedule, he or she shall be subject to the sanctions as set by rules of the Board.

Prior to December 5, 2008: [Rule has been stricken] A licensee, who has been notified of a deficiency, may within thirty (30) days submit information to the board giving all the substantive reasons in support of his or her position that an adequate number of hours have been obtained.

General Characteristics of Accredited Education:

Effective December 5, 2008: "Group program" means a CPE process designed to permit a participant to learn a given subject through real-time interaction with an instructor and other participants either:

1. in a classroom or conference setting;
2. by telephonic means; or
3. by using the Internet.

Effective December 5, 2008: CPE is measured by course length with one (1) fifty (50) minute period equal to one (1) hour of CPE credit. One-half (1/2) hour CPE credit increments (equal to twenty-five (25) minutes) are permitted after the first hour of credit has been earned in a given course. When the total minutes of a course are greater than fifty (50) minutes, but not divisible by fifty (50), CPE credit hours granted will be rounded down to the nearest one-half (1/2) credit. For example, for courses with segments totaling one hundred forty (140) minutes, two and one-half (2 1/2) hours CPE credit may be granted.

Credit for Computer-based Education:

Effective December 5, 2008: "Internet-based study" means a CPE learning activity, through a group program or a self-study course, that is designed to permit a participant to learn the given subject matter via the Internet.

Effective December 5, 2008: Internet-based study that is not identified as a group program shall be presumed to be self-study.

Credit for Self-Study Education:

Effective December 5, 2008: "Self-study" means a CPE process designed to permit a participant to learn a given subject without involvement of an instructor. Self-study courses use a pilot test to measure the average completion time from which the recommended CPE credit is determined.

Effective December 5, 2008: Internet-based study that is not identified as a group program shall be presumed to be self-study.

Standards of Approval of CE Activities:

Effective December 5, 2008: The following are required for CPE courses to be eligible:

1. The course sponsor must:
1. be qualified in the subject matter; and
2. use activities, materials, and delivery systems that are:
1. current;
2. technically accurate; and
3. effectively designed.
2. Sponsored courses and materials must be prepared, presented, and updated timely. Learning activities must be developed by individuals or teams having expertise in the subject matter. Expertise may be demonstrated through practical experience or education.
3. The course materials must be periodically reviewed by the CPE course sponsor to assure that they are accurate and consistent with currently accepted standards relating to the program's subject matter.

Credit for University / College Credit:

Effective November 7th, 2004: There is no longer a cap on the number of graduate-level university / college courses a licensee may use to fulfill his/her continuing education requirements.

Requirements for New Licensees:

Effective October 7th, 2004: A schedule has been set through which the annual continuing education requirement will be prorated for the year during which a certificate is issued or reactivated.