Indiana CPA requirements
This page serves as a resource for your state's CPA licensure requirements and is current as of December 2019. Always consult with your state or jurisdiction's board of accountancy for the most current information.
Degree requirements
bachelor’s degree or higher from an accredited college or university
Minimum education requirements
150 semester hours including:
24 semester hours in accounting that must cover:
- financial auditing
- auditing
- taxation
- managerial accounting
at least 24 semester hours in business administration and economics courses (other than accounting courses) which may include:
- up to 6 semester hours of business and tax law courses
- up to 6 semester hours of computer science courses
additional course requirements:
- college courses with substantial duplication of content may be counted only one time toward the requirements. This does not apply to internships
- credit earned at a regionally accredited institution which offers associate degrees is acceptable
- correspondence and online courses are acceptable when you receive credit for the courses at a regionally accredited institution which offers a bachelor’s degree or higher. These courses must appear on an official transcript
- commercial CPA review courses are not acceptable
Minimum experience requirements
For initial issuance: 2 years.
Candidates do not have to work directly under a licensed CPA, but an active CPA must verify experience.
Reciprocal: 4 years
Residency requirement
There is no residency requirement in the state of Indiana.
Renewals
License renewal periods: July 1 - June 30; three-year cycles (triennial fixed)
CPE reporting periods: January 1 - December 31; three-year cycles (triennial fixed)
CPE
Minimum of 120 hours of instruction during the 3-year reporting period.
No less than 20 hours per calendar year.
No less than 10% of the total hours (12 hours) for the reporting period must be in accounting and/or auditing (A&A).
No less than 4 hours, for the reporting period, must be in ethics.
No more than 50% of the required 120 hours for the reporting period will be accepted as self study.
Sources: