Indiana CPA Ethics Exam Requirements
In Indiana, CPA candidates are not required to pass a separate ethics exam, such as the AICPA Professional Ethics Exam, to obtain licensure. The Indiana Board of Accountancy does not mandate a pre-licensure ethics examination, as ethics is instead addressed through ongoing continuing education.
However, licensed CPAs in Indiana must complete 4 hours of ethics-related Continuing Professional Education (CPE) during every three-year reporting cycle. These ethics hours are part of the state’s 120-hour total CPE requirement and are designed to ensure CPAs remain compliant with ethical standards and professional responsibilities.
This approach reflects Indiana’s emphasis on continuous professional development in ethics, encouraging CPAs to maintain high standards of conduct and stay current with evolving regulatory and industry expectations.
For more details, click here to visit the Indiana Board of Accountancy website or email [email protected]. Applicants may also call the Board at (317) 234-8800.
What Comes After the Ethics Exam? Preparing for Your CPE Requirements
Passing the CPA Ethics Exam is one of the final milestones on your path to becoming a licensed CPA — but your journey doesn’t end there.
To maintain your CPA license, you’ll need to meet Continuing Education Ethics requirements. CPE ensures you stay up to date with changing regulations, ethical principles, professional ethics standards, and evolving industry practices.
Most state boards require 40 hours of CPE annually. Many providers now offer courses on analyzing ethical matters adhering to recognized standards, applying ethical principles, and other ethics considerations for CPAs working with federally funded charitable organizations, financial institutions, and private businesses.
Not sure where to start? Use our CPE Course Comparison Guide to explore top-rated providers and find the best fit for your learning style, budget, and specialty.
