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Announcements

September 22, 2023- The Board voted on 9/22/23 to grant NASBA's exam extension policy in response to significant health, economic, education, and travel disruptions resulting in CPA Examination candidate hardships – coupled with anticipated negative impacts associated with the launch of a new Uniform CPA Exam on Jan. 1, 2024(2), any candidate with Uniform CPA Examination credit(s) on January 30, 2020 through Dec. 31, 2023 will have such credit(s) extended to June 30, 2025.

July 01, 2023- In regards to HEA 1327, the rule will need to be promulgated and until then the current rule (872 IAC 1-1-8) pertaining to having twenty-four (24) months of experience remains in place.

May 16, 2023- The UAA Model Rules have no immediate effect on state board rules. As the membership organization of the 55 U.S. Boards of Accountancy, NASBA, through its Uniform Accountancy Act Committee, provides the Model Rules as recommendations to boards for adoption whereby uniform adoption is encouraged. As such, each individual board may consider the amendment to the Model Rule 5-7 and, if so choose, commence a process to change the rules at the state level. Current Exam candidates remain under existing rules until, if and when, the board to which they applied makes changes.

January 13, 2023- The Board voted to adopt NASBA's exam credit extension policy that any candidate with Uniform CPA Examination credit(s) on January 1, 2024, will have such credit(s) extended to June 30, 2025. Your candidate records will not be updated until January 2024 to reflect the credit extension.

November 2, 2022 - Pursuant to its authority under IC 25-2.1-2-15, the Indiana Board of Accountancy (the Board) recently promulgated and adopted a new final rule, under the requirements of IC 4-22-2, to make certain changes to its administrative rules provided under Title 872 of the Indiana Administrative Code (872 IAC). The Board's new final rule is provided under LSA Document #22-159(F), and became effective on November 2, 2022. The Board's new final rule includes changes to the Board's education and examination requirements. Students/candidates may now sit for the Uniform CPA Exam at 120 semester hours (or the equivalent if a different grading period is used) of college education that includes an accounting concentration or equivalent. It is important to note that 150 semester hours is still required for licensure. A candidate for an initial issuance of a certificate must have at least one hundred fifty (150) semester hours (or the equivalent if a different grading period is used) of college education; and a baccalaureate or higher degree conferred by a college or university acceptable to the Board. The educational program must include an accounting concentration or equivalent as determined by the Board to be appropriate.

Contact

Toby Snell, Board Director
Ashlee Scott, Assistant Board Director
Email: pla14@pla.in.gov

  • Statutes & Rules
  • Continuing Education Requirements

    Use the table below to determine the needs for your circumstance.

    Date of Certificate IssuanceRequired Minimum Hours for Three (3) Year PeriodRequired Minimum Hours for Year of Issuance for ReactivationRequired Minimum Hours for Accounting and AuditingRequired Minimum Hours for Ethics
    January 1 - March 31 year one of period12020124
    April 1 - June 30 year one of period11015114
    July 1 - September 30 year one of period10010104
    October 1 - December 31 year one of period90094
    January 1 - March 31 year two of period802084
    April 1 - June 30 year two of period701574
    July 1 - September 30 year two of period601064
    October 1 - December 31 year two of period50054
    January 1 - March 31 year three of period40044
    April 1 - June 30 year three of period30034
    July 1 - September 30 year three of period20024
    October 1 – December 31, third year of the reporting period0000

    (Indiana Board of Accountancy; 872 IAC 1-3-16; filed May 17, 1988, 3:15 p.m.: 11 IR 3570, eff Jul 1, 1988; errata, 11 IR 3922; filed Jun 1, 1994, 5:00 p.m.: 17 IR 2351; filed Feb 24, 1997, 4:00 p.m.: 20 IR 1737; filed Jun 5, 1998, 3:58 p.m.: 21 IR 3938; readopted filed Jun 22, 2001, 8:57 a.m.: 24 IR 3824; filed Sep 7, 2004, 5:00 p.m.: 28 IR 211; readopted filed Oct 4, 2007, 3:32 p.m.: 20071031-IR- 872070066RFA; readopted filed Nov 25, 2013, 9:20 a.m.: 20131225-IR-872130279RFA; readopted filed Nov 26, 2019, 3:48 p.m.: 20191225-IR-872190191RFA; readopted filed Jan 12, 2024, 11:32 a.m.: 20240207-IR-872230761RFA; filed Mar 21, 2025, 12:35 p.m.: 20250416-IR-872240481FRA)

  • CPA Mobility
  • Other Governing Bodies

    Indiana CPA Society

    • Website: INCPAS.org
    • Phone: [317] 726-5000
    • Toll Free: [800] 272-2054
    • Email: info@incpas.org
    • Mail:
      • 8250 Woodfield Crossing Blvd #100
        Indianapolis, Indiana 46240-4348

    National Association of State Boards of Accountancy

    • Website: Nasba.org
    • Phone: 866-MY-NASBA
    • Email: cbtcpa@nasba.org
    • Mail:
      • 150 Fourth Ave. North Ste. 700
        Nashville, Tennessee 37219-2417

    American Institute of CPAs