Indiana CPA Requirements

Indiana State Requirements & Education Options

General Requirement

Applicant must demonstrate good moral character through a lack of a history of dishonest or felonious acts. Click here to see Criminal Background Check Instructions.

Education Requirement

Before January 1, 2000, Applicants must have graduated with a baccalaureate degree from a college or university recognized by the Indiana State Board.

After December 31, 1999, Applicants must have at least 150 semester hours of college education, including a baccalaureate or higher degree conferred by a college or university acceptable to the Indiana State Board. There are two options for meeting the 150-semester hour requirement:

Option 1: Applicant must have earned a graduate degree from an accredited college or university and completed: (A) a minimum of 24 semester hours in accounting at the undergraduate level or 15 semester hours in accounting at the graduate level or an equivalent combination of undergraduate and graduate hours and (B) at least 24 hours in business administration and economics courses (other than accounting courses). The business courses can include six (6) hours of business and tax law courses and six (6) hours of computer science courses. The accounting hours must cover the subjects of financial accounting, taxation and managerial accounting. If the accounting hours are a mixture of undergraduate and graduate hours, the higher number of hours applies.

Option 2: Applicant must have earned a baccalaureate degree from an accredited college or university and completed: (A) 24 semester hours in accounting at the undergraduate or graduate level including courses covering the subject areas of financial accounting, auditing, taxation and managerial accounting and (B) at least 24 hours in business administration and economics courses other than accounting courses. The business administration courses may include up to six (6) hours of computer science.

College hours with substantial duplication of content may be counted only one (1) time towards meeting the educational requirements.