Accountancy Resources

Resources for Accounting

• Statutes & Rules

  Indiana Statutes:

  Title 25 Article 1 - Professions and Occupations

  Title 25 Article 2.1 - Accountants

  Indiana Administrative Rules:

  Title 872 Article 1 - General Provisions

• Continuing Education Requirements

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

  Date of Certificate Issuance	Required Minimum Hours for Three (3) Year Period	Required Minimum Hours for Year of Issuance for Reactivation	Required Minimum Hours for Accounting and Auditing	Required Minimum Hours for Ethics
  January 1 - March 31 year one of period	120	20	12	4
  April 1 - June 30 year one of period	110	15	11	4
  July 1 - September 30 year one of period	100	10	10	4
  October 1 - December 31 year one of period	90	0	9	4
  January 1 - March 31 year two of period	80	20	8	4
  April 1 - June 30 year two of period	70	15	7	4
  July 1 - September 30 year two of period	60	10	6	4
  October 1 - December 31 year two of period	50	0	5	4
  January 1 - March 31 year three of period	40	0	4	4
  April 1 - June 30 year three of period	30	0	3	4
  July 1 - September 30 year three of period	20	0	2	4
  October 1 – December 31, third year of the reporting period	0	0	0	0

  (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

  View Other Jurisdictions Reciprocity Rules

• 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

  • Website: AICPA.org
  • Phone: 888.777.7077
  • Email: service@aicpa.org
  • Mail:
    • 220 Leigh Farm Road
      Durham, North Carolina 27707-8110