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Licensure Requirements

Your CPA License

What You Need to Know

Whether you are a newly licensed or current CPA in Corporate Finance or Public Accounting, INCPAS has you covered with everything you need to know about maintaining your CPA license and renewing your CPA license.

Maintaining Your CPA License in Indiana

Now that you’ve—at long last!—earned your CPA license, you need to maintain it. You will need to participate in ongoing professional development each year and for each 3rd year reporting cycle. Download Tip Sheet #6

 Information for CPA License Renewal

Your Indiana CPA license expires June 30, 2027. We recommend checking your account at least once a year, so the Indiana Professional Licensing Agency (IPLA) has your correct contact information when it’s time to renew.

Additional questions? Contact the Society at 1-800-272-2054 or (317) 726-5000.

Education Requirements

Indiana Board of AccountancyAICPAGAO Yellow BookINCPAS
CPAs in Public Practice120 hrs/3 yrs - minimum 20 hrs/yr120 hrs/3 yrs80 hrs/2 yrs - minimum 20 hrs/yrNo CPE requirements
CPAs in Industry120 hrs/3 yrs - minimum 20 hrs/yr120 hrs/3 yrsN/ANo CPE requirements
A&A Requirements10% (or 12 hrs.) of the total required hours/3 yrsN/AN/AN/A
Ethics4 hrs/3 yrs*N/AN/AN/A
Self-study RestrictionsNo more than 50% (60 hrs) can be attained through self-studyN/AN/AN/A
Reporting Cycle1/1/2024 to 12/31/2026Cycle begins the year after joining AICPAYear 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.

Need More Information?

Indiana Board of Accountancy

Visit the Indiana Board of Accountancy or contact the Indiana Board of Accountancy at (317) 234-8800 or [email protected].

Yellow Book

Visit gao.gov/yellowbook or contact the Office of Public Affairs at (202) 512-4800.

 AICPA

Visit aicpa.org or call 1-888-777-7077.

Have You Recently Obtained Your License?

872 IAC 1-3-16 Prorated CPE requirements for certificate holders granted during reporting period

Authority: IC 25-2.1-2-15

Affected: IC 25-2.1-4-5

Sec. 16. The following table establishes the number of CPE hours that a licensee must obtain for the three (3) year reporting period in progress at the time of the issuance or reactivation of a certificate under section 8, 14, or 14.5 of this rule, and also the minimum hours required in the calendar year of the issuance or reactivation. Self-study is limited to fifty percent (50%) of the required minimum CPE for the three (3) year period:

Date of Certificate IssuanceRequired Minimum Hours for Three (3) Year PeriodRequired Minimum Hours for Year of Issuance for ReactivationRequired Minimum Hours for Accounting and AuditingRequired Minimum Hours for Ethics
January 1–March 31 year one of period12020124
April 1–June 30 year one of period11015114
July 1–September 30 year one of period10010104
October 1–December 31 year one of period 90094
January 1–March 31 year two of period802084
April 1–June 30 year two of period701574
July 1–September 30 year two of period601064
October 1–December 31 year two of period50054
January 1–March 31 year three of period40044
January 1–March 31 year three of period30034
July 1–September 30 year three of period20024
October 1–December 31 year three of period0000

(Indiana Board of Accountancy; 872 IAC 1-3-16; filed May 17, 1988, 3:15 p.m.: 11 IR 3570, eff Jul 1, 1988; errata, 11 IR 3922; filed Jun 1, 1994, 5:00 p.m.: 17 IR 2351; filed Feb 24, 1997, 4:00 p.m.: 20 IR 1737; filed Jun 5, 1998, 3:58 p.m.: 21 IR 3938; readopted filed Jun 22, 2001, 8:57 a.m.: 24 IR 3824; filed Sep 7, 2004, 5:00 p.m.: 28 IR 211; readopted filed Oct 4, 2007, 3:32 p.m.: 20071031-IR-872070066RFA; readopted filed Nov 25, 2013, 9:20 a.m.: 20131225-IR-872130279RFA; readopted filed Nov 26, 2019, 3:48 p.m.: 20191225-IR-872190191RFA; readopted filed Jan 12, 2024, 11:32 a.m.: 20240207-IR-872230761RFA; filed Mar 21, 2025, 12:35 p.m.: 20250416-IR-872240481FRA)

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