Indiana CPA CPE Requirements (2026): Credits, Ethics, Renewal & Courses
Indiana CPE regulations require licensed CPAs to complete continuing professional education (CPE) as part of maintaining an active license. These Indiana CPA CPE requirements help professionals stay current on accounting standards, auditing guidance, taxation, ethics, technology, and other developments affecting the profession.
Indiana follows a triennial (three-year) reporting cycle. One requirement that many Indiana CPAs overlook is the state's accounting and auditing requirement: at least 10% of all required CPE hours must be earned in accounting and/or auditing subjects.
Whether you're confirming IN CPE requirements, preparing for Indiana CPA license renewal, or looking for approved courses, here's everything you need to know.
[View Other State CPE Requirements]
[Visit Indiana Board of Accountancy]
Quick Facts: Indiana CPA CPE Requirements (2026)
- Reporting cycle: Triennial (3 years)
- Total requirement: 120 CPE hours every 3 years
- Annual minimum: 20 CPE hours per year
- Ethics requirement: 4 hours every reporting period
- Accounting & Auditing requirement: 12 hours minimum
- Reporting period: January 1 – December 31 (3-year cycle)
- License renewal deadline: June 30 every three years
- Carryover: Not permitted
- Self-study limit: 60 hours maximum per reporting period
Indiana is one of the few states that specifically requires a minimum percentage of total CPE hours to be completed in accounting and auditing subjects.
Indiana CPE Credit Requirements
To maintain an active Indiana CPA license, you must complete:
- 120 CPE hours during each three-year reporting period
- At least 20 CPE hours during each calendar year
- 4 hours of ethics
- At least 12 hours in accounting and/or auditing subjects
All required credits must be earned during the active reporting cycle preceding renewal.
Build Your Indiana CPE Plan
Need to complete your Indiana CPA CPE hours? Explore courses designed to satisfy Indiana requirements while helping you stay current in accounting, auditing, taxation, ethics, and emerging industry topics.
[View Live Webinars]
[Explore Self-Study Courses]
Required Subject Areas for Indiana CPAs
Indiana requires:
- 4 hours of ethics CPE every reporting period
- 12 hours in accounting and/or auditing subjects
The remaining hours may be earned in approved professional subjects, including:
- Accounting
- Auditing
- Taxation
- Finance
- Business law
- Information technology
- Management advisory services
- Specialized knowledge and applications
Indiana permits ethics requirements to be satisfied through approved ethics coursework or certain qualifying professional service activities.
Indiana CPA Reporting Period & Renewal Deadlines
Indiana uses a three-year reporting cycle that aligns with calendar years. Key dates include:
- Reporting period: January 1 – December 31 (triennially)
- CPE completion deadline: December 31 of the reporting cycle
- License renewal deadline: June 30 every three years
For example:
- January 1, 2024: Reporting cycle begins
- December 31, 2026: Complete all required CPE
- June 30, 2027: Renew CPA license
Indiana's CPE reporting period ends several months before the actual renewal deadline, which is a common source of confusion.
Indiana Carryover Rules
Indiana does not permit carryover of excess CPE credits.
- Excess credits cannot be applied to the next reporting cycle
- Annual minimum requirements must still be satisfied
- Ethics and A&A requirements must be completed within the active cycle
- All 120 hours must fall within the current reporting period
Completing extra coursework during one reporting cycle does not reduce requirements during the next cycle.
What Most CPAs Get Wrong in Indiana
Many Indiana CPAs focus on the 120-hour total and overlook other requirements. Common compliance mistakes include:
- Missing the annual 20-hour minimum
- Forgetting the 12-hour accounting and auditing requirement
- Exceeding the self-study limit
- Waiting until the final year to complete most credits
- Assuming excess credits can carry forward
The accounting and auditing requirement is one of the most frequently overlooked Indiana-specific rules.
Example Timeline: Indiana CPA Compliance
- Year 1: Complete 40 hours, including several accounting and auditing courses
- Year 2: Complete another 40 hours and satisfy ethics requirements
- Year 3: Complete remaining hours and verify compliance with A&A requirements
- December 31: Finish all required CPE
- June 30 (following year): Renew CPA license
This approach spreads coursework evenly across the reporting period and helps avoid last-minute compliance issues.
Accepted CPE Formats in Indiana
Indiana accepts a variety of qualifying CPE formats, including:
- Live in-person seminars
- Live webinars and webcasts
- Self-study courses
- University and college coursework
- Professional conferences
- Teaching and instructional activities
- Authorship and published materials (subject to limitations)
Indiana limits self-study credit to 50% of the total requirement, or 60 hours per reporting period.
Best Strategy to Meet Indiana Requirements
Many Indiana CPAs find success by:
- Completing approximately 40 hours annually
- Earning accounting and auditing credits throughout the cycle
- Completing ethics requirements before the final year
- Limiting reliance on self-study programs
- Maintaining detailed CPE records for audit purposes
A consistent approach makes it easier to satisfy both the annual minimum and the triennial requirements.
Recommended CPE for Indiana CPAs
If you're planning your Indiana CPA renewal, consider:
- Indiana Ethics CPE
- Accounting & Auditing updates
- Federal tax developments
- AI and technology for accountants
- Financial reporting and compliance courses
Quick start:
[Indiana Ethics CPE Course]
[Ethics for CPAs]
[Ethics for Corporate Accountants]
Why Choose CPE Inc. for Indiana CPE?
CPE Inc. helps Indiana CPAs stay compliant with:
- Courses aligned to Indiana requirements
- Ethics and accounting-focused learning options
- Flexible live and self-study formats
- Expert-led instruction
- Convenient year-round learning opportunities
Whether you're planning ahead or completing credits before renewal, we make compliance easier.
FAQs – Indiana CPA CPE Requirements
How many CPE hours are required for Indiana CPAs?
Indiana CPAs must complete 120 CPE hours during each three-year reporting period, with at least 20 hours completed each year.
Is ethics required for Indiana CPAs?
Yes. Indiana requires 4 hours of ethics CPE during each reporting period.
Does Indiana require accounting and auditing credits?
Yes. At least 12 hours (10% of the total requirement) must be completed in accounting and/or auditing subjects.
Can I carry over excess CPE hours?
No. Indiana does not allow excess CPE credits to carry into a future reporting period.
When are Indiana CPE credits due?
All required CPE must be completed by December 31 of the reporting cycle.
When is Indiana CPA license renewal due?
Indiana CPA licenses renew every three years on June 30.
Can self-study courses count toward Indiana CPE?
Yes. However, no more than 60 hours may be earned through self-study during a reporting period.
Do newly licensed Indiana CPAs receive prorated requirements?
Yes. Indiana prorates CPE requirements for licenses issued during an active reporting cycle.
Complete Your Indiana CPE with Confidence
Meeting Indiana CPA CPE requirements doesn't have to be complicated. Find the courses that fit your schedule, satisfy ethics and accounting requirements, and help you stay compliant through every renewal cycle.