Ind. Code ch. 25-2.1-4

in effect

Ind. Code § 25-2.1-4-1 Renewal of certificate

Sec. 1. The board shall renew a certificate issued under: (1) this chapter; (2) IC 25-2.1-3 (certified public accountants); or (3) IC 25-2.1-6 (public accountants and accounting practitioners) before July 1, 2007; if the holder of the certificate applies and meets the requirements under this chapter. As added by P.L.30-1993, SEC.7. Amended by P.L.128-2001, SEC.23; P.L.190-2007, SEC.8.

Ind. Code § 25-2.1-4-2 Expiration date of certificate

Sec. 2. (a) Subject to IC 25-1-2-6(e), an initial and renewed certificate expires on the date established by the licensing agency under IC 25-1-5-4. (b) An individual may renew a certificate by paying a renewal fee and complying with the continuing education requirements established under section 5 of this chapter on or before the expiration date of the certificate. (c) If an individual fails to pay a renewal fee on or before the expiration date of a certificate, the certificate becomes invalid without further action by the board. (d) If an individual holds a certificate that has been invalid for not more than three (3) years, the board shall reinstate the certificate if the individual meets the requirements of IC 25-1-8-6(c). (e) If more than three (3) years have elapsed since the date a certificate expired, the individual who holds the certificate may seek reinstatement of the certificate by satisfying the requirements for reinstatement under IC 25-1-8-6(d). As added by P.L.30-1993, SEC.7. Amended by P.L.105-2008, SEC.5; P.L.177-2015, SEC.11; P.L.29-2026, SEC.28.

Ind. Code § 25-2.1-4-3 Form and time of application; time for grant or denial; temporary certificates

Sec. 3. (a) An application for a certificate must be made: (1) in a form; and (2) in the case of an application for renewal, between the dates the board specifies. (b) The board shall grant or deny an application not more than ninety (90) days after the application is properly filed. (c) If the applicant seeks the opportunity to show that issuance or renewal of a certificate was mistakenly denied, or if the board is not able to determine whether a certificate should be granted or denied, the board may issue to the applicant a temporary certificate that expires ninety (90) days after its issuance or when the board determines whether to issue or renew the certificate. As added by P.L.30-1993, SEC.7.

Ind. Code § 25-2.1-4-4 Applicants from other states; requirements

Sec. 4. (a) The board shall issue a CPA certificate to a holder of a certificate issued by another state if the holder meets the requirements under subsection (b) or (c). (b) With regard to applicants who do not qualify for reciprocity under the substantial equivalency standard set forth in section 10(a)(2) of this chapter, the board shall issue a CPA certificate to a holder of a certificate issued by another state upon a showing that: (1) the applicant has: (A) passed the examination required for issuance of the applicant's certificate; and (B) the applicant: (i) had four (4) years of experience in Indiana or another state of the type described in IC 25-2.1-3-10 or meets equivalent requirements prescribed by the board after passing the examination on which the applicant's certificate was based and during the ten (10) years immediately preceding the applicant's application; and (ii) if the applicant's certificate was issued by the other state more than four (4) years before the application for issuance of an initial certificate under this chapter, fulfilled the requirements for continuing professional education that would have been applicable under section 5 of this chapter. (c) The board shall issue a CPA certificate to a CPA certified by another state board or its designee if the board determines that the individual's CPA qualifications are substantially equivalent to the CPA licensure requirements of Indiana. As added by P.L.30-1993, SEC.7. Amended by P.L.128-2001, SEC.24; P.L.105-2008, SEC.6.

Ind. Code § 25-2.1-4-5 Continuing education; renewal requirements; inactive and retired status

Sec. 5. (a) Except as provided in subsection (d), to renew a certificate under this chapter an applicant must: (1) complete one hundred twenty (120) hours of continuing professional education during a three (3) year period with a minimum of twenty (20) hours each year; or (2) complete other requirements as prescribed by the board, including competency based learning through professional development activities. (b) If a licensee elects to renew a certificate under subsection (a)(2), the board may require the licensee to meet a minimum annual requirement each year. (c) The board may prescribe the content, duration, and organization of continuing professional education courses or competency based learning through professional development activities that contribute to the general professional competence of the applicant. (d) If a licensee desires to discontinue the practice of accountancy in Indiana, the licensee may select inactive or retired status on the renewal form. A licensee selecting inactive or retired status may renew a certificate under this chapter without completing the continuing professional education courses required by subsection (a). A licensee may convert to inactive or retired status only if the licensee holds a license in good standing. (e) The board may establish the following: (1) Prorated continuing professional education requirements to be met by applicants whose initial certificates were issued substantially less than three (3) years before the renewal date. (2) Special lesser requirements to be met by applicants for certificate renewal whose prior certificates lapsed substantially before their applications for renewal or for an inactive or retired licensee who wishes to reactivate the licensee's license, when it would be inequitable to require a full compliance with all requirements of continuing professional education that would have been applicable to the period of lapse. (f) Nothing in this section precludes an inactive or retired status CPA from: (1) providing uncompensated services; (2) participating in a government sponsored business mentoring program; (3) serving on the board of directors for a nonprofit or governmental organization; or (4) serving on a government appointed advisory board. As added by P.L.30-1993, SEC.7. Amended by P.L.179-1997, SEC.2; P.L.112-2014, SEC.18; P.L.30-2017, SEC.4; P.L.57-2019, SEC.3; P.L.14-2023, SEC.3.

Ind. Code § 25-2.1-4-6 Fees

Sec. 6. The board shall establish fees under IC 25-1-8-2. As added by P.L.30-1993, SEC.7.

Ind. Code § 25-2.1-4-7 Applicant information on foreign state jurisdiction licensures and suspensions; duty to provide

Sec. 7. An applicant for initial issuance or renewal of a certificate under this chapter shall: (1) list each state in which the applicant has applied for or holds a certificate, license, or permit; and (2) notify the board in writing, not more than thirty (30) days after its occurrence, of an issuance, denial, revocation, or suspension of a certificate, license, or permit by another state. As added by P.L.30-1993, SEC.7.

Ind. Code § 25-2.1-4-8 Foreign nation accountancy designation; requirements for state licensure

Sec. 8. The board shall issue a CPA certificate to a holder of a designation granted in a foreign country entitling the holder to engage in the practice of accountancy if: (1) the foreign authority that granted the designation makes a similar provision to allow an individual who holds a valid certificate issued by the board to obtain the foreign authority's comparable designation; (2) the foreign designation: (A) was issued by a foreign authority that regulates the practice of accountancy and has not expired, been revoked, or suspended; (B) entitles the holder to issue reports for financial statements; and (C) was issued upon the basis of educational and examination and experience requirements established by the foreign authority; and (3) the applicant: (A) received the designation, based on educational and examination standards substantially equivalent to those in effect in Indiana at the time the foreign designation was granted; (B) meets: (i) an experience requirement substantially equivalent to the requirement under IC 25-2.1-3-10, in the jurisdiction that granted the foreign designation; (ii) has completed four (4) years of experience in Indiana or another state of the type described in IC 25-2.1-3-10; or (iii) meets equivalent requirements established by the board within the ten (10) years immediately preceding the application; and (C) passed a uniform qualifying examination in national standards and an examination on the laws, rules, and code of ethical conduct in effect in Indiana acceptable to the board. As added by P.L.30-1993, SEC.7. Amended by P.L.2-1995, SEC.94; P.L.128-2001, SEC.25.

Ind. Code § 25-2.1-4-9 Applicant information on foreign accountancy designation to practice or suspension from practice; duty to provide

Sec. 9. An applicant for initial issuance or renewal of a certificate shall in the application list each jurisdiction where the applicant has applied for or holds a designation to practice accountancy and each holder of a certificate issued under this article shall notify the board in writing, not more than thirty (30) days after its occurrence of any issuance, denial, revocation, or suspension of a designation, or the commencement of a disciplinary or enforcement action by any jurisdiction. As added by P.L.30-1993, SEC.7. Amended by P.L.128-2001, SEC.26.

Ind. Code § 25-2.1-4-10 Certification or permit not required for CPA certificate holders from other states; conditions

Sec. 10. (a) An individual: (1) whose principal place of business is not in Indiana; and (2) who either: (A) has a valid certificate as a CPA from any state that the board or its designee has determined to be in substantial equivalence with the CPA licensure requirements of this state; or (B) has individual CPA qualifications that have been determined by the board or its designee as substantially equivalent to the CPA licensure requirements of Indiana; shall be presumed to have qualifications substantially equivalent to this state's requirements and shall have all the privileges granted to the holder of a CPA certificate under IC 25-2.1-3 without the need to obtain a certificate under IC 25-2.1-3 or a permit under IC 25-2.1-5. (b) Notwithstanding any other provision of law, an individual who offers or renders professional services, in person or by mail, telephone, or other electronic means, as authorized under this section: (1) is not required to provide notice or other submissions to the board; and (2) is subject to the requirements in subsection (c). (c) An individual of another state exercising the privilege granted under this section and a CPA firm that employs the individual consent, as a condition of the grant of this privilege: (1) to the personal and subject matter jurisdiction and disciplinary authority of the board; (2) to comply with this article and the board's rules; (3) that if a certificate as a CPA from the state of the individual's principal place of business is no longer valid, the individual shall cease exercising the privilege granted under this section in Indiana, individually and on behalf of the CPA firm; and (4) to the appointment of the state board or agency that issued the individual's license as the individual's agent on whom process may be served in any action or proceeding by this board against the individual. As added by P.L.128-2001, SEC.27. Amended by P.L.190-2007, SEC.9.

Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/25Fetched: 10/17/2026