Ind. Admin. Code tit. 872, r. 1-3-16
Authority: IC 25-2.1-2-15
Affected: IC 25-2.1-4-5
Sec. 16. The following table establishes the number of CPE hours that a licensee must obtain for the three (3) year reporting period in progress at the time of the issuance or reactivation of a certificate under section 8, 14, or 14.5 of this rule, and also the minimum hours required in the calendar year of the issuance or reactivation. Self-study is limited to fifty percent (50%) of the required minimum CPE for the three (3) year period:
| Date of Certificate Issuance | Required Minimum Hours for Three (3) Year Period | Required Minimum Hours for Year of Issuance or Reactivation | Required Minimum Hours for Accounting and Auditing | Required Minimum Hours for Ethics |
| January 1 - March 31 year one of period | 120 | 20 | 12 | 4 |
| April 1 - June 30 year one of period | 110 | 15 | 11 | 4 |
| July 1 - September 30 year one of period | 100 | 10 | 10 | 4 |
| October 1 - December 31 year one of period | 90 | 0 | 9 | 4 |
| January 1 - March 31 year two of period | 80 | 20 | 8 | 4 |
| April 1 - June 30 year two of period | 70 | 15 | 7 | 4 |
| July 1 - September 30 year two of period | 60 | 10 | 6 | 4 |
| October 1 - December 31 year two of period | 50 | 0 | 5 | 4 |
| January 1 - March 31 year three of period | 40 | 0 | 4 | 4 |
| April 1 - June 30 year three of period | 30 | 0 | 3 | 4 |
| July 1 - September 30 year three of period | 20 | 0 | 2 | 4 |
| October 1 - December 31 year three of period | 0 | 0 | 0 | 0 |
(Indiana Board of Accountancy; 872 IAC 1-3-16; filed May 17, 1988, 3:15 p.m.: 11 IR 3570, eff Jul 1, 1988; errata, 11 IR 3922; filed Jun 1, 1994, 5:00 p.m.: 17 IR 2351; filed Feb 24, 1997, 4:00 p.m.: 20 IR 1737; filed Jun 5, 1998, 3:58 p.m.: 21 IR 3938; readopted filed Jun 22, 2001, 8:57 a.m.: 24 IR 3824; filed Sep 7, 2004, 5:00 p.m.: 28 IR 211; readopted filed Oct 4, 2007, 3:32 p.m.: 20071031-IR-872070066RFA; readopted filed Nov 25, 2013, 9:20 a.m.: 20131225-IR-872130279RFA; readopted filed Nov 26, 2019, 3:48 p.m.: 20191225-IR-872190191RFA; readopted filed Jan 12, 2024, 11:32 a.m.: 20240207-IR-872230761RFA; filed Mar 21, 2025, 12:35 p.m.: 20250416-IR-872240481FRA)