CPE Requirements

Confused About CPE Requirements?
The table below will help you...

  Indiana Board of Accountancy AICPA GAO Yellow Book INCPAS
CPAs in Public Practice 120 hrs / 3 yrs
Minimum: 20 hrs / yr
120 hrs / 3 yrs 80 hrs / 2 yrs
Minimum: 20 hrs / yr
No CPE Requirements
CPAs in Industry 120 hrs / 3 yrs
Minimum: 20 hrs / yr
120 hrs / 3 yrs N/A No CPE Requirements
Accounting and Auditing Requirements 10% (or 12 hours) of the total required hours N/A N/A N/A
Ethics 4 hrs / 3 yrs* N/A N/A N/A
Self-Study Restrictions No more than 50% (or 60 hours) can be attained through self study. N/A N/A N/A
Reporting Cycle 1/1/2015 to 12/31/2017 Cycle begins the calendar year after joining the AICPA Year End* N/A

*Effective October 22, 2016, licensees may meet their Ethics requirement by successfully completing a competency-based course or through Ethics-related volunteer work.

* Based on individual firm's entry into governmental accounting. Consult the Yellow Book Reporting Requirements for specific information.