Indiana CPA CPE Requirements

License Renewal: June 30^th on a triennial basis

Reporting Period: January 1^st to December 31^st on a triennial basis

CPE Documentation: Instructions for renewal can be found at The Indiana Board of Accountancy.

Credit Limitations:

• Instruction: Limit of 50%. Instruction of a university course cannot be worth credit if license holder is a current college teacher instructing courses on a regular basis.
• Meetings: Any meetings that take place during eating sessions, or committee reports; committee work with local, state, and federal organizations; and firm staff meetings that are tailored towards bureaucratic and housekeeping tasks cannot qualify for CPE credit.
• Self-Study: There is a 50% maximum on self-study credits.
• University/College: Not permitted to be accepted unless the license holder earned a grade of “C” or better in graduate level course

Credit Calculation:

• Instruction: Preparation + Presentation = Credit. Preparation is capped at 2x presentation. Duplicate instruction of the same course is restricted.
• Partial Credit: Half credits are accepted following the first hour.
• University/College:
• 1 semester hour = 15 CPE hours
• 1 quarter hour = 10 CPE hours

Hours Requirements: 120 total hours, minimum of 20 hours per year, 4 hours (Ethics Requirement), 12 hours in Accounting and Auditing (Subject Area Requirements)