Indiana CPA Requirements
Exam and License Requirements To Become a CPA
Indiana CPA Requirements
Indiana CPA Requirements
The CPA licensure procedure in Indiana is pretty similar to that in other states. However, the specific requirements vary from state to state. The Indiana Professional Licensing Agency (IPLA) determines the criteria to be eligible for the CPA license. Take a look at what you will need in order to apply for the license.
|Social Security Requirement
|Age, Citizenship, and Residency Requirements
|Education Requirements for Licensure
|150 hours (including B.A.)
|Pass the Exam
|Score 75 to pass each section
|2 years of work experience
|Ethics Exam Requirements
|International CPA Examination Program
A Social Security number (SSN) is mandatory to obtain a CPA license in Indiana. There is no exemption regarding the SSN.
- U.S. citizenship is not required to get a CPA license in Indiana.
- There is no age requirement for licensure.
- It is not necessary to be a resident, be an employee, or keep office(s) in the state.
To sit for the CPA Exam, candidates must complete 120 semester hours and receive a bachelor’s degree or higher from an accredited college or university.
- 24 undergraduate semester hours, or 15 graduate semester hours, in accounting are required. They must include courses in financial accounting, auditing, taxation, and managerial accounting.
- 24 undergraduate semester hours in business administration and economics courses are required. They may include up to 6 semester hours in business and tax law and up to 6 semester hours in computer science.
To apply for a CPA license, candidates must complete 150 semester hours.
Passing the CPA Exam is necessary to apply for a CPA license in Indiana. You must score 75 or above in each exam section to successfully pass the CPA Exam. Also, it is important to note that you have an 18-month timeframe to complete all four sections of the exam.
You must have at least 2 years of qualifying work experience in government, industry, academia, or public practice. Your work experience must be verified by an active CPA.
While many jurisdictions require candidates to complete an ethics exam, Indiana does not require its CPA candidates to do so.
Indiana is a member of the International CPA Examination Program. This allows candidates from other countries to take the Uniform CPA Exam through the state of Indiana. However, non-U.S. candidates must have their educational transcripts evaluated by one of the following services:
- NASBA International Evaluation Services
- Educational Credential Evaluators, Inc.
- Foreign Academic Credentials Service, Inc.
- Josef Silny & Associates, Inc., International Education Consultants (JS&A)
Indiana CPA Exam & Licensing - Cost and Fees
In Indiana, the initial CPA Exam application fee is $170. Each section of the CPA Exam costs $238.15 to take. The re-examination fee is $85.
|Indiana CPA Exam Fees
|Initial Application Fee
|Auditing and Attestation (AUD)
|Business Environment and Concepts (BEC)
|Financial Accounting and Reporting (FAR)
You can apply for a CPA license in Indiana here. You will need to submit original documents stating your CPA Examination grades. There is no initial application fee. However, once the application is approved, there will be an issuance fee of $50. This will be requested via email.
Indiana CPA License Renewal Requirements
All CPA licenses expire every three years. Renewal letters are delivered to licensees 90 days before their expiration dates. The on-time renewal fee is $50, while late renewals and reinstatements come with an additional $50 penalty. Reinstatement from retired status does not come with a penalty, only a $50 fee.
Indiana CPA Continuing Education Requirements
- Each triennial term, each CPA licensee must finish a total of 120 hours of appropriate Continuing Professional Education (CPE).
- A minimum of 20 hours of CPE must be earned each year.
- 10% of the total CPE hours (12 hours) must be dedicated to accounting and/or auditing.
- At least 4 hours of ethics courses should be included in the total CPE hours.
- Only 50% of the CPE can be earned through self-study.
Indiana CPA Exam: Exam Dates, Score Release, and Scheduling
The CPA Exam is available all year long, allowing candidates to pick exam dates and times at their convenience. To maintain an efficient operation, NASBA’s CPA Examination Services (CPAES) program assists state boards of accountancy with all aspects of the CPA Exam. Among these provided services include application processing, credential evaluations, and score reporting (click here for score release dates). Below is a comprehensive summary of the CPA Exam application and scheduling procedure:
Submit CPA Exam Application
Checking your eligibility is the initial step to appearing for the CPA Exam in Indiana. Before applying, make sure that you're completely prepared to take the exam. Through NASBA’s website, you can submit an application and any necessary supporting materials.
Obtain Authorization to Test (ATT)
After the Indiana State Board of Accountancy has verified and accepted your application, they will provide you with an "Authorization to Test" (ATT). Once you receive your ATT, you are officially qualified to take the Uniform CPA Exam.
Receive Your Notice to Schedule (NTS)
Following the submission of your application for the CPA Exam, it takes around three to six weeks to receive a Notice to Schedule (NTS). Your NTS number is a must when you schedule your CPA Exam. In fact, you are required to have this document in your possession during the exam. You will not be permitted to take the test if you do not bring your NTS with you to the testing location.
Schedule Your Exam With Prometric
To schedule the CPA Exam, you must go to Prometric's website. Determine your testing location and exam date in advance. You can perform a quick internet search to locate the nearest Prometric testing center to you.
Pass the CPA Exam
The CPA Exam is a computer-based exam that consists of four sections: Auditing and Attestation (AUD), Business Environment and Concepts (BEC), Financial Accounting and Reporting (FAR), and Regulation (REG). You must score at least 75 in each section within an 18-month window to pass the CPA Exam.