4 hours of ethics CPE, per 3-yr period, for CPAs licensed in Indiana.
| Ethics hours required | 4 |
|---|---|
| Reporting cycle | Per 3-yr period |
| State-specific content | Not required |
| Self-study accepted | Yes — NASBA QAS Self-Study |
| Our sponsor status | NASBA Registry #111907 |
Four hours of ethics CPE per reporting period.
Four hours during each three-year reporting period. Indiana notes that ethics hours are not prorated, so the full four are due regardless of when in the cycle you were licensed.
No. The Indiana Board of Accountancy does not certify CPE courses or sponsors, and it accepts programmes from National Registry sponsors.
Yes, two. A competency-based ethics course also satisfies the requirement, as does relevant experience in a non-compensated role with a professional or trade organisation applying the code of professional conduct, verified by that organisation. Contact the Board before relying on either.
Licences expire 30 June on a fixed statewide triennial cycle — 2027, 2030, 2033. The CPE reporting period ends 31 December of the year before renewal, so hours for the June 2027 renewal must be complete by 31 December 2026.
Yes. No more than 50% of the required 120 hours — 60 hours — may be self-study. The remainder must come from group programmes such as in-person seminars or live webcasts.
No. Indiana's guidance is explicit that ethics hours are not prorated, so the full four hours are due for the reporting period regardless of when in the cycle you were licensed.
Indiana Board of Accountancy
NASBA Registry requirement summary ↗
State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Requirements change; confirm current rules with your Board before completing coursework.