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Indiana Professional Licensing Agency

PLA > Professions > The Indiana Board of Accountancy > CPE Frequently Asked Questions CPE Frequently Asked Questions

When submitting your renewal as an Active license holder, you will be attesting that you have met the following CPE requirements:

  • A minimum of 120 total hours of instruction during the three year reporting period.
  • No less than 20 hours per calendar year.
  • No less than 10% of the total hours (12 hours), for the reporting period, must be in Accounting and/or Auditing (A&A).
  • No less than 4 hours, for the reporting period, must be in Ethics.
  • No more than 50% of the required 120 hours for the reporting period, will be accepted as self study.

How is this enforced?

  • Following each renewal, the Board is required to complete an audit of between 3% to 10% of licensees that renewed active. That is why it is critically important that you retain all certificates of completion for every class you attend over the three year reporting period. Retention of these certificates is specifically required by state law.

How much CPE do I need if my license was issued in the current reporting period?

  • Please refer to the table in the Board's rules for more information (872 IAC 1-3-16).

What is the difference between Renewal Periods and Reporting Periods?

  • License Renewal Periods
    • Licenses have a three (3) year cycle.
    • July 1, 2009 - expires June 30, 2012
    • July 1, 2012 - expires June 30, 2015
    • July 1, 2015 - expires June 30, 2018
  • CPE Reporting Periods
    • January 1, 2009 - December 31, 2011
    • January 1, 2012 - December 31, 2014
    • January 1, 2015 - December 31, 2017

What is the difference between group study and self-study?

  • Group study is defined as education received through real-time interaction with an instructor and other participants may be in a classroom, conference room setting, telephonic, or by using the internet.
  • Self Study is "designed to permit a participant to learn a given subject without involvement of an instructor."
  • The Board's rules presume that online classes are self-study. Make sure that if the class was administered in a group setting, your certificate of completion indicates as much.

How can I tell if a sponsor will be accepted by the Board or not?

  • The Audit Committee will review each certificate of completion individually and evaluate the credibility of the sponsors and the subject matter of the courses according to the requirements of the Board's rules, particularly 872 IAC 1-3. In evaluating sponsors, the Committee typically gives greater deference to sponsors that are registered with NASBA per 872 IAC 1-3-4(c).

I teach a college course in beginning accounting, can I include that class as CPE credit?

  • You cannot receive CPE credit for day-to-day course instruction.

I want to take a course online; can I include that course as CPE credit?

  • The course must be formally organized, primarily instructional, and designed to enhance your knowledge and skill in providing services in the practice of public accountancy.
  • The Board's rules presume that online classes are self-study. Make sure that if the class was administered in a group setting, your certificates of completion indicate as much.

I plan to teach a CPE seminar. Can I include that seminar as CPE credit?

  • You will be permitted 2 hours preparation CPE credit for every 1 hour of CPE instructed for the first time you perform a lecture. You will not be able to count this preparation time again if you repeat the lecture, instruction, or discussion leadership. This amount cannot exceed 50% of the required minimum of the subject.

 

NOTICE: This page is designed to be a general guide to accountancy professionals regarding the profession as regulated by the Indiana Board of Accountancy and the Indiana Professional Licensing Agency. It is not intended to be offered as legal advice, and it may contain typographical errors. The Indiana Board of Accountancy and the Indiana Professional Licensing Agency are prohibited from providing legal advice on issues contained herein. For legal advice, please consult an attorney. To obtain official copies of the Indiana Code or Indiana Administrative Code, contact your nearest public library or visit the website of the Indiana General Assembly at www.in.gov/legislative.