Ethics CPE requirement

Indiana: CPA ethics CPE requirement

Indiana Board of Accountancy · board website

Overtime Education courses are designed to the NASBA/AICPA Statement on Standards for Continuing Professional Education (CPE) Programs. An application to the National Registry of CPE Sponsors is pending. Courses are not offered for CPE credit until that application is approved.

Ethics required: 4 hours every 3 year(s)
Cycle notes: 120 hours per 3-year period (min 20/year) with at least 4 hours ethics; competency-based ethics course or verified volunteer ethics application also accepted (NASBA summary rev. 11/9/2022).
Field of study accepted: Regulatory Ethics or Behavioral Ethics
Self-study permitted for ethics: Yes
Accepts National Registry sponsors: Yes
Board course approval required: No
Separate sponsor registration: No
Minimum passing score: 70%
Notes: Indiana accepts National Registry sponsors; audit committee gives greater deference to NASBA-registered sponsors (872 IAC 1-3-4(c)). Self-study capped at 50% of 120 hours.
Sources: https://www.nasbaregistry.org/cpe-requirements/indiana
https://www.in.gov/pla/professions/indiana-board-of-accountancy/cpe-frequently-asked-questions/
Verified: 2026-09-09 (partial)

Courses for Indiana

No course is available for this jurisdiction yet.