The AICPA Uniform CPA exam is challenging on its own, but this process is complicated further by each state also having its own set of requirements to fulfill so as to sit the exam. To make this process easier, we have compiled a detailed overview of the Indiana CPA requirements according to the Indiana Board of Accountancy. This should prove helpful if you are planning to either sit for the CPA exam, transfer your existing credits or CPA license to Indiana, or to maintain your existing Indiana CPA license.

As these requirements are subject to change, we recommended confirming all information with the Indiana Board of Accountancy to make sure you qualify, and to verify that the charges have not been updated since this piece was published.


Indiana has a minimum age requirement of 18 to sit the CPA exam.


There are no residency requirements in Indiana.


Although there is no citizenship requirements for the state of Indiana, you will need to submit a social security number for licensure.


Indiana has a credit requirement of 120 semester hours from a college or university education with an accounting concentration or equivalent to sit the exam. However, the Indiana state board provides two possible requirement options:

  • Earned 150 semester hours in general education which must include a graduate degree from a college or university that is accredited by an accrediting organization recognized by the Board, and completed:
    • Accounting subjects (24h) at the undergraduate or graduate level, which must include:
      • Financial Accounting,
      • Auditing,
      • Taxation,
      • Managerial Accounting; and
  • Business Administration and Economics courses (24h) at the undergraduate or graduate level, other than accounting courses, which may include:
    • Up to six semester hours of Business and Tax Law courses
    • Up to six semester hours of Computer Science courses
  • Earned 150 semester hours in general education which must include a baccalaureate degree from a college or university that is accredited by an accrediting organization recognized by the Board; and completed:
    • Accounting subjects at the undergraduate or graduate level (24h), which must include:
      • Financial Accounting,
      • Auditing,
      • Taxation,
      • Managerial Accounting; and
    • Business Administration and Economics courses (24h) at the undergraduate or graduate level, other than accounting courses, which may include:
      • Up to six semester hours of Business and Tax Law courses
      • Up to six semester hours of Computer Science courses

Credits from graduate schools must be issued by accredited institutions with graduate accounting and/or graduate business programs accredited by the Association to Advance Collegiate Schools of Business (AACSB) or the Association of Collegiate Business Schools and Programs (ACBSP.) The Board does accept online credits accredited through institutions as stipulated above.

If your school is not listed with either of these accrediting bodies, you can check with your school to see whether it is recognized with the board. You will then need to have your transcripts evaluated by the board in all cases.

Recognized credits:

  • Credit earned at a regionally accredited institution which offers associate degrees is acceptable
  • Correspondence and online courses are acceptable if the courses are offered through a regionally accredited institution which offers a bachelor’s degree or higher. These courses must appear on an official transcript
  • Commercial CPA Review courses are not acceptable
  • Duplicate courses are only accepted once

Recognized accrediting bodies:

A college or university’s credits are recognized if it is accredited through one of the following institutions:

Foreign Educations

Accountants who graduated from international institutions must have their transcripts evaluated by a board-recognized credit evaluation service.

The state of Indiana recognizes those of:

The evaluation service will then notify the applicant whether their education was found to be substantially equivalent to that of the Indiana Board of Accountancy’s educational requirements. If not, they will be informed of which requirements need to be fulfilled. If they are found to be substantially equivalent, then the applicant can request the evaluation service to send an official copy of their evaluation to the NASBA CPA Examination Services (CPAES). The applicant must also request their educational institutions to send official, unopened copies of their transcripts to the NASBA CPA Examination Services (CPAES), along with certified translations of the documents where necessary.

Work Experience

CPA applicants need to have at least 24 full months of work experience before the can apply for CPA licensure.

Only the following type of work experience is recognized by the board:

  • An employee or intern position at an accounting firm
  • An employee in a financial or accounting position in industry, government, or a nonprofit organization
  • An advisory or consulting position in either the Financial, Accounting or Operational fields
  • As an instructor at a 4-year college or university
  • Any combination of the above, as well as fractions of months

Although you do not need to work directly under a licensed CPA to gain experience, you do need to verify your experience.


The Indiana Board of Accountancy does not require an ethics exam for licensure.

Background check

Fingerprints must be submitted to the Indiana Board of Accountancy after the license application has been made, in order for the board to conduct a criminal background check. This needs to be done after the application, because the board is prohibited from reviewing the applicant’s criminal background check until the application is active. Applicants, who reside out of the State of Indiana, may use the IdentoGO Card Scan Processing Program to submit their fingerprints.


Application fee$170.00
Auditing & Attestation (AUD)$226.15
Financial Accounting & Reporting (FAR)$226.15
Regulation (REG)$226.15
Business Environment & Concepts (BEC)$226.15
State exam application fee (4 x $70):
1 section – $70
2 sections – $85
3 sections – $95
4 sections – $110
AICPA ethics exam course ($189.00 for members)$245.00

Fees are non-refundable. Most exams can be rescheduled. 

Learn more about the CPA exam fees.


  • Prometric Testing Centers in any state
  • International Prometric sites vary annually. It is best to confirm with the board before booking on exam date

Applying for CPA Licensure

Once you have passed all parts of your CPA exam with at least 75%, you will be eligible to apply for you CPA license.

To do so, you will need to:

  • Submit your application either electronically to your account at or by paper mail
  • Submission of Positive Response Documentation. This includes documentation to support any item that you checked ‘Yes’ for on the application, such as violations or dispositions
  • Submit your social security number
  • Submissions of work experience verification forms
  • Submission of official copies of the original transcripts from all issuing colleges or universities proving that the 150-semester hour requirement and education requirements have been met
  • Submission of copies of name change documentation
  • Pay the CPA license issuance fee

There is no license fee for first-time applicants

Practice Privilege for Out-of-State License Holders

A CPA who holds an out-of-state license recognized as substantially equivalent to that of Indiana’s can practice in Indiana without applying for a state CPA license on condition that:

  • They have a valid CPA license that is recognized as being substantially equivalent to that of Indiana’s
  • Their principal place of business is in the state of licensure
  • The individual will stop practicing in Indiana should the license expire in the issuing state

Reciprocal Licenses

Interstate License Reciprocity

Indiana recognizes interstate reciprocity of CPA licenses from jurisdictions that are considered to be substantially equivalent to that of Indiana’s. In order to apply for CPA license conversion, you will need to submit the CPA license application form with the stipulations listed above, as well as:

  • The submission of CPA exam grades by the issuing state board if they have not yet received their CPA license from the issuing state
  • A ‘Letter of Good Standing’ from all state boards from which you have received licensure

A list of substantially equivalent jurisdiction’s can be found on the state board website.

International License Reciprocity:

Indiana recognizes international license reciprocity provided that the license holder meets the following conditions:

  • The foreign licensing authority also allows an individual who holds a valid CPA license issued by the board to obtain the foreign authority’s comparable designation
  • The license is still valid
  • The issuing board that regulates the practice of accountancy is still active and functioning
  • That the institution entitles the license holder to report financial statements in their jurisdiction
  • The license was issued on the basis of educational requirements that are substantially equivalent to those of the Indiana Board of Accountancy’s requirements
  • They have completed four years of experience according to the accepted methods outlined above
  • They have passed a uniform qualifying examination in national standards and an examination on the laws, rules, and code of ethical conduct in effect in Indiana acceptable to the board, meaning that they either passed NASBA’s International Qualification Examination (IQEX) or the Uniform CPA exam.

The IQEX exam fee is $835, and the Illinois IQEX application fee is $345.

NTS Validation Period

You will receive your Notice to Schedule (NTS) upon paying for your Payment Coupon. You will have 6 months from the date of issuance in which to write your exam, or the NTS will expire. You will then need to reapply for the exam. Therefore, before trying to save money by applying for multiple exams at once, make sure that you will be able to study for them and schedule them in beforehand. However, the state board does make extension allowances for those impacted by Covid-19.

License Renewal Requirements

Active Licenses

Indiana CPA license holders are required to renew their licenses every three years. The current renewal period is July,1 2021 – June 30, 2024. Additionally, license holders are also required to complete 120 hours of continued professional education (CPE) during that three-year cycle.

The educational requirements are as follows:

  • Accounting and/or Auditing (12 hours)
  • Ethics (4 hours)
  • A minimum of 20 hours of CPE must be completed annually
  • Proof must be submitted between January 1st – December 31st of each year

Renewal fee: $75.00

Issuance Fee:

This fee varies on the year of cycle:

  • First year of cycle (July 1, 2021 – June 30, 2022) – $85.00
  • Second year of cycle (July 1, 2022 – June 30, 2023) – $60.00
  • Third year of cycle (July 1, 2023 – June 30, 2024)- $35.00

Acceptable CPE hours:

CPE hours are calculated as follows:

  • One 50-minute period is equal to one hour
  • 25 minutes is equal to one-½ hour. Half hour increments will only be accepted after one full hour has been completed
  • When the total minutes of a course are greater than 50 minutes, but not divisible by 50, CPE credit hours granted will be rounded down to the nearest one-½ credit
  • College course hours are calculated at 15 CPE per semester credit hour

Recognized methods of accruing CE hours:

  • Accredited college courses in Accounting, Business Administration, and Economics
  • Teaching day-to-day college courses is not recognized for CPE
  • Organized and recognized online courses are acceptable
  • Teaching at a seminar will be calculated at 2 hours preparation for every 1-hour presentation
  • Business meetings cannot be included as CPE
  • Self-study of up to 60 hours can be included

Further details can be found here.

Renewal Fee: $105.00

Restoration Fee: – $80 ($30 issuance fee + $50 late fee)

Inactive license holders:

Indiana CPA license holders can opt to change their license status to ‘inactive.’ This will allow them to maintain their license by paying the renewal fees, without the need to meet the CPE requirements. However, they will not be permitted to practice as a CPA until their license is made ‘active’ again. In order to switch their license status back, they will need to apply for reinstatement and meet the license renewal requirements stipulated above.

Expired license holders:

In order to reactivate an expired license, you will need to submit an application form containing:

  • You license number
  • Proof of no criminal record
  • Proof of 120 hours of CPE as above taken within the last 3 years, including:
    • Accounting and/or Auditing (12h)
    • Ethics (4h)
  • Pay the fees:
    • Renewal – $105.00
    • Reinstatement:
      • Expired 0-3 years – $155.00
      • Expired more than 3 years – $190.00

State Board

Indiana Board of Accountancy