Verified November 6, 2026 against the state board. Rules change, so read the board’s current rules before relying on them.
Indiana Board of Accountancy licenses CPAs in Indiana. Its rules and forms are the authority for everything on this page.
Indiana CPAs renewing active complete 120 CPE hours in each three-year period, at least 20 in each calendar year, including at least 12 hours (10%) in accounting and auditing and 4 hours of ethics.
Sources: in.gov/pla/professions/accountancy-home/accountancy-licensing-information, nasbaregistry.org/cpe-requirements/indiana
Indiana CPA licenses and firm permits renew on a three-year cycle and expire June 30 of every third year (2024, 2027, 2030). Licensees may renew as active, inactive or retired.
Sources: in.gov/pla/professions/accountancy-home/accountancy-licensing-information, secure.in.gov/pla/files/ACC-Non-Rule-re-Substantial-Equivalency.pdf
Indiana lets candidates sit for the CPA Exam with 120 semester hours and currently requires 150 semester hours plus one year of experience for licensure. HEA 1143 (2025) adds a bachelor's degree plus two years of experience pathway effective January 1, 2027.
Sources: in.gov/pla/professions/accountancy-home, in.gov/pla/professions/accountancy-home/accountancy-licensing-information, in.gov/pla/rulesingov/lsa-24-481, secure.in.gov/pla/files/d9853f8baa6ab22b75ea3c911ac53e14460c217d.pdf, incpas.org/?p=197, incpas.org/vision, secure.in.gov/pla/files/ACC-Non-Rule-re-Substantial-Equivalency.pdf
Indiana CPAs renewing active complete 120 CPE hours in each three-year period, at least 20 in each calendar year, including at least 12 hours (10%) in accounting and auditing and 4 hours of ethics. At least 4 ethics hours per three-year period, counted within the 120. NASBA's registry lists three ways to meet it: 4 hours of ethics instruction, a competency-based ethics course, or verified noncompensated work with a professional or trade organization applying the code of professional conduct adopted in 872 IAC 1-2-1(b)(1). Inactive status requires no CPE. Newly licensed CPAs have prorated hours by issuance date (872 IAC 1-3-16). Hardship waivers are decided case by case, with the request due at least two weeks before a Board meeting. Reinstatement to active requires 120 hours in the prior three years.
The CPE reporting period runs January 1 to December 31 across three calendar years. No more than 50% of hours may be self-study, and online courses count as self-study unless the certificate shows group instruction. Hours are 50-minute hours with half-hour increments after the first hour. Licensees keep certificates; the Board audits 3% to 10% of active renewals.
Indiana CPA licenses and firm permits renew on a three-year cycle and expire June 30 of every third year (2024, 2027, 2030). Licensees may renew as active, inactive or retired. Triennial. CPA, PA, AP and firm permits expire June 30 of every third year (2024, 2027, 2030). June 30 of the renewal year. Renewal notices go out about 90 days before expiration. Lapsed licenses must be reinstated. CPA renewal is $105 (same for inactive); retired renewal is $10. Reinstatement costs $155 if expired 60 days to 3 years and $190 if expired over 3 years. Firm permit renewal is $30.
Reciprocity requires an active license in another state, a $75 application fee and licensure verification sent directly by the issuing state. Certificate-only holders use transfer of grades. Under Nonrule Policy Document #25-467 (adopted September 12, 2025), out-of-state applicants and practitioners serving Indiana clients are substantially equivalent if originally licensed after passing the CPA Exam with a post-baccalaureate degree plus 1 year of experience, 150 hours plus 1 year, or a bachelor's degree under 150 hours plus 2 years.
Since November 2, 2022, candidates may sit for the Uniform CPA Exam with 120 semester hours that include an accounting concentration or equivalent. Licensure requires at least 150 semester hours and a baccalaureate or higher degree with an accounting concentration or equivalent. Applicants who lacked 150 hours when approved to sit must complete a NASBA ACE evaluation before applying. From January 1, 2027 (HEA 1143, amending IC 25-2.1-3-2), a baccalaureate with an accounting concentration under 150 hours qualifies when paired with two years of experience.
One year (12 months) of experience under 872 IAC 1-1-8 as amended by LSA Document #24-481, effective April 16, 2025, implementing HEA 1327 (2023) amendments to IC 25-2.1-3-10. The prior rule required 24 months. Transfer-of-grades applicants submit the Board's Verification of Experience form. From January 1, 2027, the under-150-hour bachelor's pathway requires two years.
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