Accountancy Licensing Information

1. Completed Application: Applications may be submitted online.
2. Application Fee: No fee is required during submission of Application for first time applicants.  This method is Board Approval.
   • The application fee for Reciprocity or Transfer of Grades is $75.00 to be paid by credit or debit card for applications submitted online. All application fees are nonrefundable.
   • If applying by Experience, you will need to have this form completed and uploaded to your file. Experience Form
3. Positive Response Documentation: If you answer "Yes" to any questions on the application, explain fully in a statement that includes all details. Include the violation, location, date, cause number, and disposition. Submit copies of court documents for each instance to support the statement. Please upload at the time of application or log back into your account and use the License Update option.
4. Name Change Documentation: Documentation of any legal name change if your name differs from that on any of your documents. Documentation may include a copy of your marriage certificate or divorce decree.  Please upload at the time of application or log back into your account and use the License Update option.
5. CPA Examination Grades from the state the Exam(s) were taken (Original Document): Required for Transfer of Grades and Board Approval application methods. Transfer of Grades applicants must request their exam scores to be sent by NASBA. NASBA will have already sent the exam score files of Board Approval initial applicants  upon completion.
6. Transcripts*: Please upload at the time of application or log back into your account and use the License Update option if you are a transfer of grades applicant as your transcripts will not be included with your NASBA exam scores. Please note that Board Approval initial applicants' transcripts will be included with their NASBA exam files.
7. Verification of Licensure: Verification or “Letter of Good Standing” for any registration/license/certification to practice any profession or occupation in another state or territory.  Verifications must be submitted directly from the state of issuance.  You may find the verification form here.
8. Issuance Fee: An issuance fee will be required once the application is approved.  Each applicant will be notified by email of the amount based on 872 IAC 1-1-10.

*Not required for Reciprocity applicants.  This information is confirmed on the Verification of License/Letter of Good Standing.

The Fair Information Practice Act:  In compliance with Ind. Code 4-1-6, this agency is notifying you that you must provide the requested information, or your application will not be processed. You have the right to challenge, correct, or explain information maintained by this agency. The information you provide will become public record. Your examination scores and grade transcripts are confidential except in circumstances where their release is required by law, in which case you will be notified.

Mandatory Disclosure of U.S. Social Security Number: Your social security number is being requested by this state agency in accordance with Ind. Code 4-1-8-1 and 25-1-5- 11(a). Disclosure is mandatory, and this record cannot be processed without it. Failure to disclose your U.S. social security number will result in the denial of your application. Application fees are not refundable.

Abandon Applications:  If an applicant does not submit all requirements within one (1) year after the date on which the application is filed, the application for licensure is abandoned without any action of the Board. An application submitted after an abandoned application shall be treated as a new application.

Academic Credential Evaluation Service:  You must submit an Academic Credential Evaluation (ACE) Application through NASBA Licensing Services if you did NOT meet the state’s 150 semester hour education requirements for CPA licensure when you were originally found eligible to sit for the CPA Exam. Once your ACE Application has been approved, NASBA Licensing Services will communicate to the Indiana State Board of Accountancy that you now meet your state’s 150 semester hour education requirements, and you may proceed with applying for CPA licensure. If you met the 150 semester hour requirements for Indiana at the time you were originally found eligible to sit for the CPA Examination, an ACE Application is NOT required and you may instead apply for CPA licensure directly through the Indiana Board of Accountancy.

1. Completed Application: Apply online at https://mylicense.in.gov/eGov/ML1PLA.html
2. Application Fee:
• Issuance Fee: $30.00
• Renewal Fee: $30.00
• Restoration Fee - Expired Under 3 Years: $80.00
• Restoration Fee - Expired Over 3 years: $60.00
• Make checks or money orders payable to Indiana Professional Licensing Agency.  All application fees are nonrefundable.
3. Once you submit your application, a customer service representative will review the information. If you have failed to complete the forms properly, you will be contacted by email to remedy the problem.

1. Forms:  To be completed and submitted by mail to our office for processing.    
   • All parts of Form 48541 - Be sure to insert information in all fields. If it does not apply, insert “None” or “N/A”
   • Copies of CPE Certificates of Completion that are listed on Form 48541. 
     • List all your certificates including: Sponsor Name, Course Name, Date of Course,
     • List your hours, in far right column “Number of Hours”. If the course was A&A, ethics check those boxes. If the course method of education was self study check the self study box.
       • CPE Tracking Worksheet - Excel
       • CPE Tracking Worksheet - PDF
2. Application Fee: No Fee is required to activate your license.
3. Once you submit your form(s) and Copies of Certificates, a customer service representative will review the information that you submitted. If you have failed to complete the worksheet properly or you have not met the CPE requirements you will be contacted to remedy the problem.
4. Upon receipt of all required information, your case manager will notify you that your license status has been updated.

• Renew Online!
• CPA, PA, AP, and Firm Permits expire June 30 of every third year (2024, 2027, 2030)
• Renewal Fees can be determined by reviewing our fee schedule at the bottom of this page.

Renewal notices are sent approximately ninety (90) days prior to the expiration date. License holders with valid e-mail addresses on file will be e-mailed the renewal notice. Those who do not have valid e-mail addresses on file will be mailed the license renewal notice; this notice is mailed to the address of record with the Board. The Board has no way of knowing whether or not a notice reaches its destination; therefore, when a notice has been e-mailed to a valid e-mail address or mailed, the duty of the Board has been performed

Quick Steps – Reinstate to an Active License Status

1. Reinstate Online! To confirm your license number, go to https://www.in.gov/pla/license/free-search-and-verify/.
2. Upload the following documents online:
   • Letter of Work Experience of the licensee’s work history/activity (in detail) since your license expired.
   • Continuing Professional Education Tracking Worksheet(s) Excel – Spreadsheet downloaded from Website - Contact our office if you are unable to utilize the Excel spreadsheet for an alternative.
   • Copies of CPE Certificates or Official Documents of Courses
3. Fee: $190.00 – Expired more than 3 years $155.00 – Expired 3 years or less

CPE requirements to reinstate to an Active license status

• A minimum of 120 total hours of instruction obtained no earlier than three (3) years prior to the date the application for reentry is filed.
• A minimum of 10% of the total hours required for the reporting period, must be in Accounting and/or Auditing (A&A).
• A minimum of 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.

Quick Steps – Reinstate to an Inactive License Status

1. Complete the appropriate Renewal Form found on our website at found in the Renewal Documents section. This form should be updated with current contact information. To find your license number or expiration date go to https://www.in.gov/pla/license/free-search-and-verify/.
2. Letter of Work Experience of the licensee’s work history/activity (in detail) since your license expired.
3. Fee:
   • $190.00 – Expired more than 3 years
   • $155.00 – Expired 3 years or less
4. Mail: Completed Renewal Form, Letter, and Fee

To renew your license by paper you must select a form below. Print and mail the completed form with the required fee to the Indiana Professional Licensing Agency. The address is available on the form. Checks should be made payable to the 'Indiana Professional Licensing Agency'.

Certified Public Account Renewal Form

Public Accountant & Accounting Practitioner Renewal Form

Firm Permit Renewal Form

Instructions for Reinstatement of an Expired CPA license

Expired CPA Renewal Document

Expired Over 3 Years Reinstatement Document  Now Available Online!

Go to MyLicense.IN.gov and login or register your business license (Firm Permit) using the registration code provided in your renewal notice.  Prior to renewal of your firms accountancy permit, please determine the status of your firm's peer review. The renewal requires a response indicating if your firm's peer review is in progress, completed, or not required per rule. You should only select one 'Yes' response, which indicates the status of your firm's peer review during the three (3) year period preceding the renewal. This requirement is found in 872 IAC 1-6-9:

872 IAC 1-6-9 Requirements for firms
Authority: IC 25-2.1
Affected: IC 25-2.1-5

Sec. 9. (a) This section applies to renewal of firm permits that expire on or after June 30, 2006.

(b) During the three (3) year period preceding a firm's application for renewal of a permit under IC 25-2.1-5, a firm shall complete a peer review in compliance with this rule, unless the firm is not required to have a peer review under subsection (d)(2) or (d)(3). Failure of a firm to complete a peer review may result in the denial of the renewal of the firm's permit under IC 25-2.1-5.

(c) Each firm where attest or compilation services are performed shall be covered by a peer review. A single peer review report covering all locations may be submitted for firms with multiple firm locations.

(d) Each application for renewal of a permit under IC 25-2.1-5 shall certify:

• (1) under the penalty of perjury, acceptance of the peer review report issued to the firm by the administering entity;
• (2) that the firm is not required to have a peer review to renew its permit because it has not performed any attest or compilation engagements:
  • (A) since the last expiration of the firm permit; or
  • (B) if the firm permit was initially issued subsequent to the last renewal, since the initial issuance of the firm permit; or
• (3) that the firm is not required to have a peer review to renew its firm permit because it:
  • (A) did not perform any attest or compilation engagement within the first eighteen (18) months of the three (3) year period preceding the firm's application for renewal of its permit; or
  • (B) obtained the initial issuance of its firm permit within the last eighteen (18) months of the three (3) year period preceding the firm's application for renewal of its permit.

Failure to properly complete the form could result in delayed approval or denial of your renewal application. Please feel free to contact Accountancy Board staff with questions at pla14@pla.in.gov..

Reinstatement
If your permit has been expired for three or more years, you may now reinstate online at MyLIcense.IN.gov.  In order to do this, you must have your Firm Permit number and Registration Code.  If you need your registration code, contact PLA at 317-232-2960 for the Call Center or email accountancy@pla.in.gov.

Examinations are administered by: National Association of State Boards of Accountancy (NASBA)

• CPA Examination Services
  PO Box 198469
  Nashville, Tennessee 37219-8469
• Toll Free: 1.800.CPA.EXAM
• Phone: 615.880.4250
• IN Coordinator Email: cpaes-in@nasba.org
• Website: nasba.org

The Board of Accountancy does not provide exam scores. You may contact NASBA using the information above or visit nasbastore.org to purchase a candidate score reprint or candidate score transfer.

All First-Time applicants are required to pay both an application fee and an examination fee upon submission of the first-time application. All Re-Examination candidates are required to pay both a registration fee and an examination fee at the time of registration with the National Association of State Boards of Accountancy (NASBA).

Application Fee: $150

Examination Fees: Auditing and Attestation (AUD) $254.80
Business Environment and Concepts (BEC) $254.80
Financial Accounting and Reporting (FAR) $254.80
Regulation (REG) $254.80

Registration Fees:4 examination sections $110
3 examination sections $95
2 examination sections $85
1 examination section $70

Location - CPA-exam.org

Effective with the July/August 2008 testing window, a change to the directions and the functionality of the research question type will appear in the Audit (AUD), Financial Accounting and Reporting (FAR), and Regulation (REG) section of the exam.

The tutorial and sample tests reflecting the changes to the research question type are now posted on the CPA Exams website at cpa-exam.org under the heading Tutorial and Sample Tests. Please note, you will find two versions of the tutorial and sample test on the website one for candidates testing before July 1 and one for those testing after July 1. Select the appropriate version for the dates(s) you have scheduled your AUD, FAR, or REG examination.

To prepare for each section of the Uniform CPA Examination candidates are responsible for reviewing the Uniform CPA Examination tutorial and sample tests. Thorough familiarity with the examinations functionality, format, and directions is required before candidates report to test centers. Failure to follow the directions on how to respond, may adversely affect candidate scores.

(Updated 8/26/2022) The following Exam changes and extensions apply for Indiana CPA Exam candidates.

Candidates impacted by COVID19 who wish to request an extension to their Notice to Schedule need to complete the Exception to Policy form located at https://nasba.org/exams/cpaexam/indiana/ or contact cpaexam@nasba.org for more information.  Each request will be evaluated on a case by case basis.

For exam extensions beyond 6/30/2021:
If your exam credit expires outside of this window, you will need to follow normal policies to request an extension. You must send in a request by mail or e-mail stating your Exam section(s) information including the expiration date(s), and reason for this extension request to RCannonMason@pla.in.gov. The Indiana Board of Accountancy will review these requests on a case by case basis at subsequent board meetings.

Continuous Testing: Starting July 1, 2020, NASBA will begin continuous testing for CPA exam candidates. Under the new continuous testing model, candidates will have the ability to take the exam year-round, without restriction, other than waiting to receive scores from prior attempts of the same section or when there is a major change to the exam. Continuous testing will replace the existing CPA exam testing window model, which only permits candidates to test during designated time frames each calendar quarter. Learn more about continuous testing on the NASBA website at https://nasba.org/exams/continuous-testing/.

Testing Centers: Prometric resumed testing for the CPA exam in the U.S. on May 1, 2020. Prometric’s goal is to continue to open testing centers when and where it is safe to do so in accordance with all local, state and federal regulations. View the open testing centers at www.prometric.com/site-openings.

Review the latest frequently asked questions on the NASBA website at https://nasba.org/uniform-cpa-examination-testing-faqs/.

There are revised guidelines in place at the testing centers to protect the health and well-being of CPA candidates and staff that comply with local and federal mandates. Please review these guidelines at https://www.prometric.com/covid-19-update/covid-19-update.

More information regarding testing during the COVID-19 outbreak can be found on the NASBA website.

	Fee	Penalty	Total
Application	$75	NA	$75
Temporary Permit- N/A	N/A	NA	N/A
Renewal - Unexpired - prior to June 30th every 3 years	$105	NA	$105
Renewal - Expired < 3 Years - after June 30th but before 3 years	$105	$50	$155
Reinstatement - Expired > 3 Years	$105	$85	$190
Reinstatement - Retired	$105	NA	$105

CPA Certificate of Registration - 3 years	Fee	Authorization
First year of cycle (July 1, 2021 – June 30, 2022)	$85.00*	872 IAC 1-1-10(b) (4)
Second year of cycle        (July 1, 2022 – June 30, 2023)	$60.00*	872 IAC 1-1-10(c) (1)
Third year of cycle (July 1, 2023 – June 30, 2024)	$35.00	872 IAC 1-1-10(c) (2)

	Fee
Issuance Fee	$30.00
Renewal Fee	$30.00
Restoration Fee - Expired Under 3 Years	$80.00
Restoration Fee - Expired over 3 Years	$80.00

• Board Approval – For applicants that have never held a Certified Public Accountancy (CPA) License in any US jurisdiction, have successfully completed the CPA exam in Indiana, and want to obtain your first license in the State of Indiana.
• Transfer of Grades – For applicants that have obtained education and experience and have passed the CPA Exam in another state, but do not currently hold a license in that other state.
• Reciprocity – For applicants that have an active license in a Substantially Equivalent State and wish to obtain a CPA License in Indiana.

*Note: Two Tier States may have separate Licenses and Certificates. Indiana REQUIRES the proof of License. Certificates will not be accepted. Holders of Certificates are required to submit Transfer of Grades Application.

States		Substantially Equivalent Jurisdiction			Territories
Alabama (Two Tier State)*	Idaho	Minnesota	North Carolina	Texas	Guam
Alaska	Illinois (Two Tier State)*	Mississippi	North Dakota	Utah	Puerto Rico
Arizona	Iowa	Missouri	Ohio	Vermont	Commonwealth of the Northern Mariana Islands
Arkansas	Kansas (Two Tier State)*	Montana (Two Tier State)*	Oklahoma	Virginia	District of Columbia
California	Kentucky	Nebraska (Two Tier State)*	Oregon	Washington	Virgin Islands
Colorado	Louisiana	New Hampshire	Pennsylvania	West Virginia
Connecticut	Maine	Nevada	Rhode Island	Wisconsin
Florida	Maryland	New Jersey	South Carolina	Wyoming
Georgia	Massachusetts	New Mexico	South Dakota
Hawaii	Michigan	New York	Tennessee

The following will be forwarded to our office by NASBA CPA Examination Services for Board Approval Applicants. If your application arrives before we receive your transcript and grades, a customer service representative will contact CPA Exam Services and request the information be mailed to us.

1. Files will contain:
   Examination Application
   Certified Original College/University Transcript
   Transcript Evaluation
   CPA Examination Grades

If you have any questions regarding your examinations or transcripts contact:

NASBA CPA Examination Services

• Toll Free: 1.800.CPA.EXAM
• Mail:   
  Indiana Coordinator
  CPA Examination Services
  PO Box 198469
  Nashville, Tennessee 37219-8469
• Phone: 615.880.4250
• Fax: 615.880.4290, Attn: IN Coordinator
• Email: cpaes-in@nasba.org

CPA Welcome Packet: This packet contains information regarding renewal dates, CPE reporting periods, and FAQ's for new licensees.

At this time all CPE requirements for license renewal remain in effect. You may review the  Statutes and Rules by going back to the Accountancy Home Page.

Pursuant to IC 25-1-4-4, a hardship waiver for CPE can be requested of the Board. Please submit your request using the hardship waiver of CPE form to the Board no less than two weeks prior to the Board meeting to Rachelle Cannon-Mason, Compliance Officer, at RCannonMason@pla.in.gov. Please keep in mind that waiver requests are reviewed by the Board on a case by case basis.

Pass/Fail Courses: The Indiana Board of Accountancy will accept any course taken as pass/fail as long as the student receives earned semester hours for the successful completion of the course. The completed course must be on an official transcript from an appropriately accredited university, college or community college.