To become a CPA in Indiana, you’ll need to meet the following requirements:
- Education: A bachelor’s degree or higher with 150 semester hours and an accounting concentration – Indiana is one of the few remaining states yet to implement new alternative pathways, though HEA 1143 introduces new pathways from 1 January 2027, and the Board has now approved the implementing rule
- Exam: Pass all four sections of the Uniform CPA Exam through NASBA’s CPA Examination Services, within a rolling 36-month credit window
- Experience: 12 months of qualifying experience – reduced from 24 months in April 2025
- Ethics: No ethics exam required at any stage of the process
- International candidates: No residency requirement; no SSN required to sit for the exam; SSN required for licensure
- Licensure and CPE: Apply to the Indiana Professional Licensing Agency (IPLA) for your CPA certificate, then renew every three years by 30 June with 120 hours of CPE
Two significant rule changes took effect on 16 April 2025: The Indiana Board of Accountancy reduced the experience requirement from 24 months to 12 months, and extended the CPA Exam credit window from the 30-month standard to 36 months.
Both changes apply immediately to all active candidates. Indiana now has one of the shorter experience requirements and one of the longer credit windows in the US.
The sections below cover education, the exam itself, experience, ethics, international candidates, ongoing CPE, and answers to frequently asked questions in detail.
Indiana CPA requirements: quick summary
| CPA requirement | Indiana |
|---|---|
| Hours to sit for exam | 120 semester hours with accounting concentration |
| Hours to license | 150 semester hours |
| CPA exam | Pass all 4 sections (AUD, FAR, REG + 1 discipline) |
| Work experience | 12 months (reduced from 24 months, April 2025) |
| Ethics requirement | None |
| Credit window | 36 months, rolling from score release date |
| CPE | 120 hours per 3-year period |
| Tier system | One-tier |
| International candidates | No residency required; no SSN required for exam; SSN required for licensure |
Incoming change from 1 January 2027 (HEA 1143): Indiana has passed legislation introducing three alternative licensure pathways that will allow candidates to qualify without 150 semester hours.
The Indiana Board of Accountancy approved the implementing rule (LSA Document #26-18) after a public hearing on 13 March 2026, and it takes effect on 1 January 2027.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPA education requirements in Indiana?
Indiana uses different education thresholds for sitting the exam and obtaining a certificate, with the 150-hour licensure requirement remaining in place until the new pathways under HEA 1143 take effect in 2027.
Requirements to sit for the exam
Candidates must have completed or be enrolled in at least 120 semester hours of general education including accounting and business administration credits. All transcripts must be submitted directly to NASBA CPA Examination Services from each institution attended.
Pass/fail courses are acceptable if the student received earned semester hours for successful completion and the course appears on an official transcript. Commercial CPA review courses are not accepted toward the education requirement.
Requirements to obtain a license (current, until 31 December 2026)
| Requirement | Detail |
|---|---|
| Degree | Bachelor’s or higher from an accredited institution |
| Total credit hours | 150 semester hours |
| Accounting concentration | Required – equivalent as determined by the Board |
| ACE application | Required if you did not meet 150 hours when originally found eligible to sit |
Candidates who were found eligible to sit on fewer than 150 hours must submit an Academic Credential Evaluation (ACE) application through NASBA Licensing Services before applying for a certificate. Once approved, NASBA notifies the Indiana Board that the education requirement is met.
Incoming pathways from 1 January 2027 (HEA 1143)
Under the legislation passed as HEA 1143, Indiana will introduce three new routes to licensure alongside the existing 150-hour pathway:
| CPA pathways | Pathway 1 | Pathway 2 | Pathway 3 |
|---|---|---|---|
| Education | Baccalaureate degree with accounting concentration | Baccalaureate degree + 150 hours with accounting concentration | Post-baccalaureate degree with accounting concentration |
| Experience | 2 years | 1 year | 1 year |
Note that Pathway 1 (bachelor’s degree only) requires 2 years of experience – more than the current 12-month requirement for the 150-hour pathway. Candidates already progressing toward 150 hours are not disadvantaged by waiting for the new pathways. The implementing rule has been approved and takes effect on 1 January 2027 – confirm details with the Board before planning around them.
For a full breakdown of total CPA costs including study materials and license fees, see our CPA exam cost guide. If you’re comparing CPA review courses ahead of sitting, our guide covers all major providers.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPA exam requirements in Indiana?
Indiana’s CPA Exam is administered through NASBA’s CPA Examination Services. Candidates apply via the NASBA CPA Portal. Only one exam section application may be submitted per application, though multiple applications can be submitted at the same time.
| Detail | Indiana |
|---|---|
| Education evaluation fee (one-time) | $96.00 |
| Exam application fee per section | $96.00 |
| Exam section fee | $268.59 |
| Total exam fees, 4 sections | $1,554.36 ($364.59 × 4 + $96 eval) |
| NTS validity | 6 months |
| Credit window | 36 months, rolling from score release date |
| Residency required | No |
| SSN required to sit | No |
Indiana’s 36-month credit window is longer than the 30-month standard used by most states, giving candidates more time to pass all four sections. This change took effect on 16 April 2025 and applies to all active candidates. The rolling window begins on the date the first passing score is released – candidates must pass all four sections within that window or expired credits must be retaken.
For a full breakdown of total CPA exam costs, see our CPA exam cost guide.
What are the CPA experience requirements in Indiana?
| Detail | Indiana |
|---|---|
| Experience required | 12 months |
| Previous requirement | 24 months (reduced by LSA Document #24-481, effective 16 April 2025) |
| Verification | Verification of Experience Form submitted with license application |
The experience requirement was halved from 24 to 12 months by the Indiana Board’s April 2025 rule update. This applies to all candidates applying for an initial certificate from that date. The Board’s rules do not restrict experience to a specific sector – public accounting, government, industry, and academia all qualify.
License fees
Indiana’s issuance fee is pro-rated depending on when in the three-year cycle your certificate is granted:
| Fee | Amount |
|---|---|
| Issuance fee – year 1 of cycle (Jul 2024 – Jun 2025) | $85.00 |
| Issuance fee – year 2 of cycle (Jul 2025 – Jun 2026) | $60.00 |
| Issuance fee – year 3 of cycle (Jul 2026 – Jun 2027) | $35.00 |
| Application fee (reciprocity or transfer of grades) | $75.00 |
| Triennial renewal | $105.00 |
| Retired status renewal | $10.00 |
| Reinstatement (expired up to 3 years) | $155.00 |
| Reinstatement (expired more than 3 years) | $190.00 |
What are the CPA ethics requirements in Indiana?
Indiana does not require an ethics exam at any stage – neither before licensure nor as a post-licensure requirement. There is no AICPA ethics exam, no state-specific ethics course, and no standalone ethics examination of any kind. The only ethics obligation is the 4-hour ethics CPE requirement within each triennial renewal period.
This makes Indiana one of the simpler states on the ethics front – candidates can focus entirely on passing the four exam sections and completing their experience, with no separate ethics component to plan around.
What are the CPA requirements for international candidates in Indiana?
| Detail | Indiana |
|---|---|
| US citizenship required | No |
| Residency required | No |
| SSN required for exam | No |
| SSN required for licensure | Yes |
| Foreign credential evaluation | One of 4 approved services (see below) |
No SSN is required to sit for the CPA Exam in Indiana. However, the Indiana Board requires a US Social Security Number to obtain a CPA certificate – this is explicitly noted on both the Indiana Board and NASBA Indiana pages. International candidates who can sit for the exam in Indiana but do not have an SSN will need to obtain one before applying for licensure.
For candidates with education completed outside the United States, Indiana accepts credential evaluations from four approved services:
- NASBA International Evaluation Services (NIES)
- Educational Credential Evaluators, Inc.
- Foreign Academic Credentials Service, Inc.
- Josef Silny & Associates, Inc.
Evaluations must be no more than 2 years old and submitted directly from the evaluation service to NASBA CPAES. Coursework completed as part of a Chartered Accountant or equivalent professional qualification program is treated as professional training and does not count toward the academic credit hour requirements.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPE requirements for CPAs in Indiana?
| CPE requirement | Detail |
|---|---|
| Total hours per 3-year period | 120 hours |
| Minimum per calendar year | 20 hours |
| Accounting and auditing minimum | 12 hours per 3-year period (10% of total) |
| Ethics minimum | 4 hours per 3-year period |
| Self-study limit | No more than 50% of required hours |
| CPE audit | 3-10% of renewing active licensees audited after each renewal |
| Records retention | Keep certificates of completion – required by state law |
| License renewal cycle | Triennial; expires 30 June every third year (2024, 2027, 2030) |
| Renewal fee | $105.00 |
Indiana’s CPE cycle runs on a three-year period ending 30 June of renewal years (2024, 2027, 2030), with a 20-hour annual minimum within that period.
Newly licensed CPAs receive a pro-rated CPE requirement depending on when in the cycle their certificate is issued – the earlier in the cycle, the more hours required for the first renewal. CPAs licensed in the fourth quarter of the last year of a cycle have no CPE requirement for that initial renewal period.
CPE hours may be earned through NASBA National Registry sponsors, AICPA and state CPA society courses, accredited universities and colleges, and approved in-firm programs.
Online courses are presumed to be self-study unless the certificate of completion specifically indicates group delivery. The Indiana Board audits between 3% and 10% of renewing active licensees after each renewal – retain all CPE certificates for every course attended, as required by statute.
FAQs
Not currently – the 150-hour requirement is the only active licensure pathway.
Indiana passed HEA 1143 introducing a bachelor’s degree pathway (with 2 years of experience), a 150-hour pathway (1 year experience), and a post-baccalaureate pathway (1 year experience), and the Board has approved the implementing rule, but the changes are not effective until 1 January 2027.
Candidates planning around the new pathways should verify the final rules with the Indiana Board of Accountancy before applying.
Most candidates take 4 to 6 years in total: 4 to 5 years for a bachelor’s degree with sufficient coursework to reach 150 hours, plus 6 to 18 months to pass all four exam sections within Indiana’s 36-month credit window, plus the 12-month experience requirement.
Indiana’s April 2025 rule changes – cutting experience from 24 to 12 months and extending the credit window to 36 months – meaningfully reduced the overall timeline compared to prior years. There is no ethics exam to add to that timeline.
Yes – Indiana offers reciprocal licensure to CPAs who hold an active license in a substantially equivalent state. The application fee is $75. Indiana’s list of substantially equivalent jurisdictions is published on the IPLA website – note that Indiana requires proof of a full license, not just a certificate; holders of certificates from two-tier states must apply via transfer of grades instead.
Indiana also participates in CPA mobility, allowing out-of-state CPAs in good standing to practice without a separate Indiana license. Use the NASBA Mobility Tool to confirm your eligibility.
Indiana CPA salaries are supported by a diverse economy across Indianapolis, Fort Wayne, and the broader manufacturing and financial services sectors.
While overall figures sit below the national average for high-cost coastal states, Indiana’s lower cost of living makes compensation competitive in real terms. Indianapolis in particular has seen growing demand for CPAs in professional services, healthcare, and technology adjacent roles. For detailed benchmarks by level and specialization, see our CPA salary guide.
No US citizenship is required. There is also no SSN required to sit for the CPA Exam in Indiana. However, a Social Security Number is required to apply for your CPA certificate once you have passed the exam and completed your experience.
International candidates who intend to license in Indiana will need to obtain an SSN before the certificate application stage. Foreign-educated candidates must have credentials evaluated by one of four Board-approved services before applying for the exam.
Yes, in most cases. Indiana is recognized as substantially equivalent under NASBA’s mobility framework, meaning an Indiana CPA in good standing can generally practice in other states without a separate license, provided Indiana remains their principal place of business.
Candidates who license under the incoming Pathway 1 (bachelor’s degree, from 2027) should verify mobility eligibility with target states, as some still require 150 credit hours. Use the NASBA Mobility Tool to check specific states.
For the most current requirements and application forms, visit the Indiana Professional Licensing Agency – Accountancy.
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