CPE Requirements
Confused About CPE Requirements?
The table below will help you...
| CPAs in Public Practice |
| Indiana State Board |
120 hrs / 3 yrs
Minimum: 20 hrs / yr |
| AICPA |
120 hrs / 3 yrs
|
| GAO Yellow Book |
80 hrs / 2 yrs
Minimum: 20 hrs / yr |
| INCPAS |
No CPE Requirements |
| |
| CPAs in Industry |
| Indiana State Board |
120 hrs / 3 yrs
Minimum: 20 hrs / yr |
| AICPA |
120 hrs / 3 yrs
|
| GAO Yellow Book |
N/A |
| INCPAS |
No CPE Requirements |
| |
| Accounting and Auditing Requirements |
| Indiana State Board |
10% (or 12 hours) of the total required hours |
| AICPA |
N/A |
| GAO Yellow Book |
N/A |
| INCPAS |
N/A |
| |
| Ethics |
| Indiana State Board |
2 hrs / 3 yrs |
| AICPA |
N/A |
| GAO Yellow Book |
N/A |
| INCPAS |
N/A |
| |
| Self-Study Restrictions |
| Indiana State Board |
No more than 50% (or 60 hours) can be attained through self study. |
| AICPA |
N/A |
| GAO Yellow Book |
N/A |
| INCPAS |
N/A |
| |
| Reporting Cycle |
| Indiana State Board |
1/1/2006 to 12/31/2008 |
| AICPA |
3 year cycle begins the year membership is activated with the AICPA. |
| GAO Yellow Book |
Year End* |
| INCPAS |
N/A |
* Based on individual firm's entry into governmental accounting. Consult the Yellow Book Reporting Requirements for specific information.
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