Indiana

Date of Last Revision:    11/9/2022

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.