Indiana CPA Requirements

Indiana offers many opportunities for accountants. And becoming a certified public accountant (CPA) in Indiana can lead to higher-paying careers at Big Four accounting firms, Indiana’s Fortune 500 companies, such as Eli Lilly and Anthem, or in private practice.

Currently, Indiana CPAs need 150 college credits, one year of professional experience, and passing scores on the four-part Uniform CPA Exam.

However, a 2025 law is changing the CPA requirements in Indiana. In 2027, Indiana will offer a new pathway to CPA licensure. Discover current CPA requirements in Indiana and how the process will change in the future.

Indiana CPAs must meet the current requirement: a 120-credit bachelor’s degree and 30 additional credits, for a total of 150 credits.

Indiana offers several options to meet this requirement. Candidates can complete a master’s degree or a graduate certificate in accounting or business. Additional undergraduate courses can also meet the 150 credit requirement for licensure. However, Indiana’s education requirements for CPAs will soon change.

Starting in 2027, candidates can qualify for a CPA license in Indiana with a bachelor’s degree and two years of experience. This change makes Indiana one of the first 10 states to adopt an alternate pathway to licensure.

Many CPAs earn an accounting degree, but majoring in accounting is not the only way to become a CPA in Indiana. While the state requires accounting and business credits, candidates who meet those requirements can major in any subject. Indiana CPAs do not need to take any graduate courses to meet the course requirements.

According to the Indiana CPA Society (INCPAS), the credit requirements for Indiana CPAs include:

Candidates can mix undergraduate and graduate accounting courses to meet the requirement.

The accounting courses that Indiana CPAs must take include courses in:

The business administration and economics courses that Indiana CPAs must take include:

Candidates for licensure can contact the Indiana Board of Accountancy to learn whether specific courses count toward the education requirement.

Currently, Indiana CPAs must complete one year of relevant experience to become a CPA. Qualifying experience must use accounting, management advisory, financial advisory, tax, or related skills. A current CPA must verify this experience.

Candidates can meet the experience requirement by working in industry, government, academia, or public practice. Applicants submit an experience verification form with their CPA application.

In 2027, candidates pursuing the bachelor’s degree pathway to licensure need two years of experience. This pathway will substitute 30 credits of college courses for an additional year of experience. Under this new experience requirement, candidates will still need to gain accounting, advisory, tax, or related experience verified by a CPA.

In every state, CPAs must pass the four-part CPA exam to qualify for licensure. While the content of the CPA exam is the same in every state, the eligibility requirements and process to take the exam depend on the state. This section covers Indiana’s eligibility, exam application, and scheduling process.

While Indiana CPAs currently need 150 credits to qualify for licensure, they can take the CPA exam before meeting the education requirement. Indiana requires a 120-credit bachelor’s degree before sitting for the CPA exam.

Test-takers must first verify that they meet Indiana’s education requirements. Candidates submit a CPA Exam Eligibility Application to the National Association of State Boards of Accountancy (NASBA) to verify their eligibility.

First, candidates create an account through NASBA. Then, they enter their name and contact information. Next, they provide information on their education. Finally, they submit transcripts from their school to CPA Examination Services.

When submitting the eligibility evaluation application, candidates pay a $90 fee. NASBA will review the materials and make an eligibility decision within 4-6 weeks. During this time, NASBA reviews official transcripts showing the degree earned and credits taken. If the candidate’s transcripts meet Indiana’s requirements, they can schedule their CPA exam.

After NASBA verifies a candidate’s eligibility for the CPA exam, they must submit an Exam Section Application through the NASBA dashboard. This application lists the section the candidate wants to schedule. Candidates pay a $70 registration fee plus an additional exam fee of $344.80 per section.

Once candidates submit their exam section application, they will receive a Notice to Schedule (NTS). The NTS lists the exam section, issue date, and expiration date. Candidates use the NTS to schedule the section through Prometric.

On the Prometric website, candidates can schedule their exam using their NTS exam section ID. When scheduling online, candidates can select a testing location and date. Test-takers must schedule their exam at least five days before the test date. Prometric’s system does not show test dates after the expiration date on the NTS. Test-takers verify their information to schedule the exam appointment.

CPA candidates must submit one application for each section of the four-part CPA exam. However, candidates can submit multiple section applications. The application allows candidates to sit for a specific section of the CPA exam within a six-month period. If that period expires, candidates must submit a new application.

After passing all four parts of the CPA exam, candidates submit their CPA license application to the Indiana Board of Accountancy. Applicants create an account with the Indiana Licensing Enterprise system to submit required documents.

This application should include updated education records and experience information. Applicants also list references who can verify their work experience. First-time applicants do not need to submit a fee with their application.

CPA scores remain valid for 36 months in Indiana. That means test-takers must pass four sections of the CPA exam within a 36-month window.

Licensed CPAs in Indiana renew their credentials every three years. All CPAs are on the same renewal schedule: CPA licenses expire on June 30 of 2027, 2030, and 2033.

CPAs receive a renewal notice 90 days before the expiration date. During the renewal process, CPAs must attest that they met continuing professional education (CPE) requirements.

What are Indiana’s CPE requirements for CPAs? CPAs must complete at least 120 CPE hours during the three-year reporting period. These CPE hours must include at least 20 hours each calendar year. A minimum of 12 hours must be in accounting and/or auditing. Candidates must also complete at least four hours in ethics. Finally, no more than half of the 120 hours can come from self-study.

CPAs must retain certificates of completion and documentation for their CPEs. The Indiana Board of Accountancy audits 3-10% of CPAs during the renewal process to ensure that CPAs meet the requirement.

Indiana modifies the CPE requirement for CPAs licensed in the middle of the renewal period. For example, CPAs licensed in 2025 must complete 50-80 CPE hours for the 2027 renewal, depending on which quarter they received their CPA license. INCPAS provides additional information on prorated CPE requirements for Indiana CPAs.