Indiana CPA CPE Requirements 2026: 120 Hours Every Three Years
Indiana CPAs need 120 CPE hours every three years, 20 a year and 4 ethics hours, with self-study capped at 50%.
Indiana CPAs must complete 120 hours of CPE in each three-year reporting period, with at least 20 hours in every calendar year. At least four hours must be ethics, and at least 10 percent of the hours must be in accounting or auditing. Licenses expire on June 30 of every third year (2024, 2027, 2030). This guide sets out the rules from the Indiana Professional Licensing Agency (PLA) and rule 872 IAC 1-3-3, including the limit on self-study and the proration for new licensees. For a comparison across states see our CPA CPE requirements guide.
Indiana CPE requirements at a glance
| Requirement | What the board says |
|---|---|
| Total hours | 120 hours per three-year reporting period |
| Annual minimum | At least 20 hours per calendar year |
| Ethics | At least 4 hours |
| Accounting and auditing | At least 10% of the hours (12 hours of the 120) |
| Self-study | No more than 50% of the required hours; the Board presumes online courses are self-study |
| Credit unit | One 50-minute period equals 1 hour; half-hour credit after the first hour, with partial hours rounded down to the half hour |
| License expiry | June 30 of every third year (2024, 2027, 2030) |
| Audit | The Board audits 3% to 10% of active renewals |
The three-year cycle
Indiana licenses expire on June 30 of every third year, and the reporting period covers the three calendar years ending December 31 before expiration. For the 2027 renewal, that means January 1, 2024 to December 31, 2026. Because the annual floor is 20 hours, a CPA who does all 120 hours in the final year meets the total but not the annual requirement, so do not assume a heavy final year can make up an earlier shortfall. A plan of 40 hours a year is the simplest way to stay safe.
Ethics
At least four hours must be in ethics. Under rule 872 IAC 1-3-3, this can be met through ethics coursework, a competency-based ethics course or verified noncompensated experience with a professional or trade organization. The sources we reviewed do not say that the ethics must be Indiana-specific. Our overview of ethics CPE for CPAs explains how ethics credit is defined elsewhere.
Accounting and auditing hours
At least 10 percent of your hours must be in accounting and auditing, which is 12 of the 120. This is a minimum within the total, not an extra block. Keep the course description or field-of-study label on each certificate so you can show how many of your hours fall into this category.
Self-study and online courses
Self-study may not exceed 50 percent of the required hours, so at most 60 of the 120. The PLA presumes online courses are self-study. Unless a course is clearly live and interactive, treat it as self-study when you add up your totals. Mix in live webinars and in-person sessions to stay within the cap.
New licensees
Hours are prorated by the quarter in which the license was issued, under rules 872 IAC 1-3-8 and 1-3-16. The PLA amended 872 IAC 1-3-16 in 2025 (LSA #24-481, effective April 16, 2025), so check the current text. The PLA page gives examples: a license issued in the first quarter of the first year needs 120 hours, and a license issued in the last quarter of the third year needs none. A person not previously licensed does not need CPE before the first certificate is issued. One entry in the PLA table looks like a typo, so check the proration for your issue date with the PLA before you rely on it.
Sponsors and carryover
NASBA's Indiana page says the state accepts National Registry sponsors. We could not retrieve the state's own sponsor rule, so confirm with the PLA. An older PLA welcome packet says the yearly 20-hour minimum cannot be made up or carried over, and we found no general carryover rule, so do not assume surplus hours roll forward. Our explainer on what NASBA does describes the registry.
What to check
The Indiana Administrative Code site did not load for our review, and the rule text came from a mirror, so confirm details with the PLA before a renewal. The renewal fee shown on the PLA page is $105.
Frequently asked questions
How many CPE hours do Indiana CPAs need?
120 hours per three-year period, with at least 20 each calendar year.
When do Indiana CPA licenses expire?
June 30 of every third year: 2024, 2027, 2030.
Is there a cap on self-study?
Yes. Self-study may not exceed 50% of the required hours.
How many ethics hours are required?
At least 4 hours.
Finding CPE that counts
Learnsignal publishes accounting, tax, audit, ethics and finance courses in its CPD and CPE library. Before you buy any course for credit, check that the provider is listed as an approved sponsor with your board or on the NASBA registry, and keep the certificate. Our page on NASBA CPE sponsor information explains what we publish about sponsor status. For a wider comparison read our guide to online CPE providers.
Other states: Texas California New York Florida Illinois.
Source: Indiana Professional Licensing Agency accountancy licensing information (in.gov/pla) and 872 IAC 1-3-3, checked October 2026.
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Learnsignal Education Team
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