Indiana CPA License Reinstatement: What a Lapsed License Costs
If your Indiana CPA license has already lapsed
What it actually takes to get a lapsed Indiana CPA license back — the fee, the catch-up CPE, and exactly what triggers "lapsed" in the first place. Sourced the same way every fact on this site is: a board page, plus the codified rule itself where we could confirm it against primary law, clearly labelled where we could only confirm it against the board's own page, never a guess.
No dollar amount is codified. IC 25-1-8-6(c)(3) (lapse of 3 years or less) requires 'a reinstatement fee established by the Indiana professional licensing agency' -- amount set by the agency, not by statute or rule; IC 25-1-8-6(d)(3) (lapse over 3 years) sets it 'equal to the current initial application fee'. Specific dollar figures ($155/$190) circulate on third-party sites; neither could be confirmed on any current official source, so confirm the amount with the PLA before applying.
- 120 CPE hours 120 total CPE hours completed no earlier than 3 years before the reinstatement application, at least 10% in accounting/auditing, no more than 50% via self-study -- these hours can't double-count toward the licensee's ongoing 3-year renewal cycle.
- 4 ethics hours, within that total.
What triggers lapsed status: Certificates run on a 3-year cycle. A certificate becomes lapsed/expired when the holder fails to renew (application, fee, and CPE) by the cycle's expiration date. 872 IAC 1-3-14 splits the reinstatement path by lapse length: 60 days or less is a lighter path; more than 60 days requires the full reinstatement application; more than 3 years triggers a heavier track (fee = current initial application fee, plus board-ordered remediation).
See Indiana's CPA license renewal deadline →