INDIANA BOARD OF ACCOUNTANCY
Indiana CPA CPE Requirements: 120 Hours, Ethics & Renewal Guide
Learn the Indiana CPA CPE requirements — hours, ethics, and reporting cycle per the Indiana Board of Accountancy.
Last updated: October 2026 (reviewed against Indiana Board of Accountancy guidance)
TOTAL HOURS
120
every 3 years, 20 minimum each year
ETHICS
4
hours per 3-year period
SELF-STUDY CAP
60
hours (50%) maximum
PERIOD ENDS
Dec 31, 2026
renew by June 30, 2027
Quick-Reference
Source: Indiana Professional Licensing Agency – Board of Accountancy; IPLA Accountancy CPE Audit Packet (State Form 55904); 872 IAC 1-3.
| Requirement | Detail |
|---|---|
| Reporting Period | 3 years, January 1 – December 31 (current: 2024–2026) |
| Total CPE Hours Required | 120 hours every 3 years |
| Annual Minimum | 20 hours per calendar year |
| Ethics Requirement | 4 hours per 3-year period |
| A&A Minimum | 10% of total hours (12 hours) |
| Self-Study Limit | Max 50% (60 of 120 hours) |
| New Licensees | Prorated (872 IAC 1-3-8) |
| License Renewal | By June 30 after the period ends (next: June 30, 2027) |
| Records Retention | 5 years |
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Requirements summarized from state board guidance as of October 2026. Your state board has the final word. LearnCPE is a NASBA National Registry sponsor (ID 169843).
Overview
Indiana CPAs must engage in continuing education to maintain their license, with an emphasis on ethics and professional excellence.
Total Hours Required
- 120 hours every 3 years
- Minimum 20 hours per calendar year (hours above 20 in one year can’t be used to meet another year’s minimum)
- New licensees: hours are prorated for the reporting period in progress when the certificate is issued (872 IAC 1-3-8)
Ethics Requirement
- 4 hours of ethics each 3-year reporting period
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Reporting Period
- 3-year period running January 1 – December 31; the current period is January 1, 2024 – December 31, 2026
- Licenses renew by June 30 following the end of the period (next: June 30, 2027)
Subject Area Limits
- At least 10% of total hours (12 hours) in accounting and/or auditing
- Self-study: max 50% of required hours (60 of 120)
Reporting & Compliance
- Keep CPE certificates for 5 years
- Declare CPE at renewal; if selected for audit, submit documentation with the IPLA audit packet
Tip
Indiana recognizes CPE from NASBA-registered providers nationwide — just keep self-study to no more than 60 of your 120 hours.
Frequently Asked Questions – Indiana CPA CPE
How many CPE hours do Indiana CPAs need?
Indiana CPAs must complete 120 CPE hours every three years, with a minimum of 20 hours per calendar year. The current reporting period runs January 1, 2024 through December 31, 2026, and licenses renew by June 30, 2027.
What is Indiana’s ethics CPE requirement?
Indiana requires at least 4 hours of ethics CPE per three-year reporting period.
Does Indiana require A&A hours?
Yes. At least 10% of total required hours must be in accounting and/or auditing, which equals at least 12 hours per three-year period.
How long do Indiana CPAs need to keep CPE records?
Indiana CPAs should retain CPE certificates for 5 years. CPE is declared at the time of license renewal and documentation is submitted only if selected for audit.
Do online self-study courses count for Indiana CPE?
Yes. Indiana accepts self-study from NASBA-registered providers, but no more than 50% of the required hours (60 of 120) may be self-study. LearnCPE is a NASBA-registered provider.
Complete Your Indiana CPE with LearnCPE
LearnCPE offers NASBA-registered, self-study CPE courses accepted in Indiana — including a 4-hour Indiana ethics course. Affordable pricing, instant access on any device, and certificates stored automatically in your account.