CPE requirements for CPAs
Indiana CPA CPE Requirements
Checked against the NASBA Registry and the Indiana Board of Accountancy. Published on September 4, 2026 · Last checked September 5, 2026
The short answer
Indiana CPAs must complete 120 hours every three years, with at least 20 hours in each year. The requirement includes 4 hours of ethics every three years. Self-study is capped at 60 hours. The reporting period ends on December 31, every 3 years.
- Total hours
- 120
- every 3 years
- Annual minimum
- 20 hrs
- Ethics
- 4 hrs
- every three years · general course qualifies
- Self-study
- 60 of 120 hrs
- Period ends
- December 31
- every 3 years
- Carryover
- None
How many CPE hours do Indiana CPAs need?
Indiana CPAs must complete 120 hours every three years, with at least 20 hours in each year.
Reporting period: 1/1 to 12/31 triennially, reporting 2017, 2020, 2023, etc.
NASBA Registry wording: 120 hours, with a minimum of 20 per year.
What is the Indiana ethics CPE requirement?
Indiana requires 4 hours of ethics every three years. A general ethics course qualifies.
NASBA Registry wording: An ethics requirement of four (4) hours of CPE credit shall be met during the reporting period through: • a minimum of four (4) hours in ethics; • completion of a competency-based ethics course; or • experience that augments the applicant's knowledge and skill in providing accounting services specifically through application of the code of professional conduct (as adopted in 872 IAC 1-2-1(b)(1)), which shall be in a noncompensated role with a professional or trade organization verified by the organization.
Does Indiana limit self-study CPE?
Indiana caps self-study at 60 of the 120 hours.
When is Indiana CPE due?
The reporting period ends on December 31, every 3 years.
License renewal: June 30 triennially.
There is no grace period.
Can Indiana CPAs carry over extra CPE hours?
Excess hours do not carry over to the next reporting period.
Does Indiana require hours in particular subjects?
Subject-area requirements: 10% of hours in accounting and auditing.
NASBA Registry wording: 10% of the total hours required in Accounting and Auditing.
Are there other Indiana CPE limits?
- Instruction: 50% maximum. Instruction of a college course is not accepted if licensee is a college instructor teaching courses on a daily basis.
- Meetings: The following do not qualify for CPE credit: meetings conducted during eating periods; business meetings for the election of directors or officers, treasurers' reports, or committee reports; committee work with local, state, and national professional organizations; and firm staff meetings that are oriented toward administrative and housekeeping matters.
- Self-Study: 50% maximum.
- University/College: Not accepted unless graduate level course in which licensee earned a grade of "C" or above.
What other Indiana CPE policies apply?
- Indiana accepts CPE credits for programs offered by National Registry sponsors.
Does Pacific CPE count toward Indiana CPE?
Pacific CPE is a sponsor on the NASBA National Registry of CPE Sponsors (Sponsor #143718), delivering QAS self-study courses. Indiana accepts self-study for up to 60 of its 120 hours, so Pacific CPE courses can cover that portion of the requirement.
A general ethics course satisfies Indiana's 4-hour ethics requirement. Pacific CPE's ethics courses include Frivolous Tax Arguments and Scams, Ethics and Integrity for Industry CPAs, Fraud Prevention and Management Misconduct.
Sources
- NASBA Registry: Indiana CPE requirements · revised 11/9/2022
- Indiana Board of Accountancy: CPE requirements · the board's own page
- Indiana Board of Accountancy website
Every figure on this page was checked against the NASBA Registry summary for Indiana (revised 11/9/2022) and the Indiana Board of Accountancy's own CPE page. Verified by Pacific CPE on September 4, 2026. The sources are re-checked automatically about every 30 days; the last check, on September 5, 2026, found no changes. Where the board's rule and the NASBA summary differ, the board's rule is shown. Rules change. If you find a difference, tell us and we will re-check the sources.