Indiana CPA CPE Requirements: How Many Hours, By When
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Verified 2026-11-10
CPE Hour Requirement
120 hours every 3 years
- 20-hour minimum in each 1-year period (you can't front-load the whole requirement into a single year).
- 4 ethics hours, within that same total.
120 hours per 3-year reporting period ending December 31 prior to certificate expiration, minimum 20 hours per year -- both stated in 872 IAC 1-3-3(e). 4 hours of ethics CPE per reporting period -- 872 IAC 1-3-3(d). A minimum of 10% of required hours must be in accounting and/or auditing (1-3-3(c)).
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