Indiana CPA CPE Requirements: 2026 Guide

Indiana Certified Public Accountants (CPAs) renewing an active license must complete continuing professional education (CPE), also referred to as continuing education (CE), that meets the requirements of the Indiana Board of Accountancy (Indiana Professional Licensing Agency). Continuing education is a required component of Indiana CPA license renewal.

Indiana uses a three-year reporting cycle with a mandatory 20-hour annual minimum, along with specific subject-area and self-study limitations.

This page provides general educational information to help CPAs understand how Indiana determines CPA CPE requirements for license renewal, including reporting periods, annual minimums, ethics requirements, subject-matter allocations, self-study limitations, and reporting obligations.

Indiana CPA CPE Requirements at a Glance

License Renewal Date & CPE Reporting Period

Indiana CPA licenses renew on a three-year cycle and expire on June 30 of the renewal year.

CPE is measured across three calendar years (January 1 – December 31) tied to the renewal cycle. The Indiana Board’s renewal materials provide reporting-period examples that follow this calendar-year structure.

Indiana CPA Continuing Education Requirements for License Renewal

For an active Indiana CPA license renewal, the Board requires:

• 120 total hours of CPE during each three-year reporting period
• At least 20 hours of CPE completed in each calendar year
• At least 12 hours (10% of 120) in Accounting and/or Auditing (A&A) during the reporting period
• At least 4 hours in ethics during the reporting period
• No more than 50% of the required hours accepted as self-study

The annual 20-hour minimum requirement cannot be satisfied by completing all hours in a single year.

Total CPE Hours Required

Indiana requires:

• 120 total CPE hours every three years

These hours must fall within the designated reporting period.

Annual Minimum Requirement

Indiana requires:

• A minimum of 20 CPE hours each calendar year

Failing to meet the annual minimum may result in non-compliance, even if the 120-hour total is eventually met.

Indiana Ethics Requirement

Indiana requires:

• A minimum of 4 hours of ethics CPE during each three-year reporting period

Indiana’s Board guidance also notes that ethics hours are not prorated.

Accounting & Auditing Requirement

Indiana requires:

• At least 10% of total hours (12 hours) in Accounting and/or Auditing (A&A) during the three-year reporting period

Self-Study Limitations

Indiana permits self-study CPE, but limits the amount that may be applied toward renewal:

• No more than 50% of the required 120 hours (i.e., 60 hours) may be self-study.

Carryover

Indiana’s Board guidance emphasizes completing required hours within the reporting period and meeting the annual minimum each year. Indiana does not describe a carryover framework for excess hours into a future reporting period, and the annual minimum “cannot be made up or carried over.”

Reporting & Documentation

Indiana does not require you to submit CPE certificates with renewal in the normal course. However, the Board performs random audits after a renewal cycle, and audited licensees must provide copies of CPE completion certificates (transcripts/listings are not acceptable in lieu of certificates).

Indiana’s Board guidance also states licensees should maintain CPE documentation for 36 months from the end of the renewal period to which the CPE applies.

First Reporting Period / Newly Licensed CPAs

Indiana provides prorated minimum CPE hour requirements based on when a license is issued within a reporting cycle, and includes schedules showing how required hours change depending on issuance date.

Nonresident CPAs

Indiana recognizes CPA mobility and publishes reciprocity-related resources through its accountancy resources page. Nonresident CPAs should review Indiana’s guidance to confirm how mobility and reciprocity apply to their situation.

Indiana CPA CPE Courses: What to Know

Indiana does not pre-approve CPE sponsors or maintain a list of acceptable providers. Licensees are responsible for determining whether a course meets Indiana’s CPE rules.

Licensees are responsible for:

• Meeting the 20-hour annual minimum
• Completing the ethics requirement
• Meeting the A&A minimum
• Staying within the self-study limit
• Maintaining appropriate documentation

Audio-Based Self-Study and LumiQ

LumiQ provides CPE credits in an audio-based QAS Self-Study format designed to support CPAs through accessible, on-demand learning.

While often described as a “CPE podcast,” LumiQ episodes are structured educational programs intended to qualify within Indiana’s self-study framework when completed and reported in accordance with Board requirements.

CPAs remain responsible for:

• Meeting Indiana’s annual and triennial requirements
• Completing the required ethics and A&A hours
• Staying within the self-study limitation
• Maintaining documentation for audit purposes

LumiQ does not determine a licensee’s individual CPA CPE requirements and does not provide regulatory or compliance advice.

Indiana Board of Accountancy License Renewal

The Indiana Board of Accountancy is the sole authority on CPA license renewal and CPE compliance in Indiana. Renewal requires certification of completed CPE, and the Board retains final authority regarding acceptance of individual courses and compliance determinations.

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