Title 25 Article 1 - Professions and Occupations
Title 25 Article 2.1 - Accountants
Use the table below to determine the needs for your circumstance.
| CPE Hours Required by Issuance Date: | Total Hours Required for 3 Year Reporting Period | Minimum Hours for Year of Issuance or Reactivation |
|---|---|---|
| January 1 – March 31, first year of the reporting period | 120 | 20 |
| April 1 – June 30, first year of the reporting period | 110 | 15 |
| July 1 – September 30, first year of the reporting period | 100 | 10 |
| October 1 – December 31, first year of the reporting period | 90 | 0 |
| January 1 – March 31, second year of the reporting period | 80 | 20 |
| April 1 – June 30, second year of the reporting period | 70 | 15 |
| July 1 – September 30, second year of the reporting period | 60 | 10 |
| October 1 – December 31, second year of the reporting period | 50 | 0 |
| January 1 – March 31, third year of the reporting period | 40 | N/A |
| April 1 – June 30, third year of the reporting period | 30 | N/A |
| July 1 – September 30, third year of the reporting period | 20 | N/A |
| October 1 – December 31, third year of the reporting period | 0 | 0 |
"N/A" means that there is no specifically stated requirement for the year of issuance or reactivation because the licensee would have to obtain the prorated CPE hours for the three (3) year reporting period. Ethics hours are not prorated. (IC 25-2.1-2-15 and IC 25-2.1-4-5)
Indiana CPA Society
National Association of State Boards of Accountancy
American Institute of CPAs
Licensed practitioners that have a specific question or questions about the scope of practice of their licensed profession may request a "practice ruling" from the Indiana Professional Licensing Agency (PLA) and the Indiana Board of Accountancy (the Board). The PLA and the Board may provide a formal determination/interpretation based on the practitioner's factual situations/circumstances. Licensed practitioners may submit a "Request for Practice Ruling" through the web-based form provided on the PLA's "Request for Practice Ruling" web page. Additional information and instructions for submitting a "Request for Practice Ruling " are provided on the web page.
All requests will be reviewed by the PLA's legal team, and PLA's legal team will draft a ruling for the Board's consideration and potential adoption. All rulings adopted by the Board will be posted to the Indiana Register as well as the comprehensive list provided on the the PLA's "Request for Practice Ruling" web page.
