Indiana § 25-2.1-4-5 Continuing education; renewal requirements; inactive and retired status

Indiana Statutes

§ 25-2.1-4-5 — Continuing education; renewal requirements; inactive and retired status

Indiana § 25-2.1-4-5

Title 25PROFESSIONS AND OCCUPATIONS

Art. 2.1ACCOUNTANTS

Ch. 4Certificates

This text of Indiana § 25-2.1-4-5 (Continuing education; renewal requirements; inactive and retired status) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ind. Code § 25-2.1-4-5 (2026).

Text

(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 competen

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(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.