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 pla14@pla.in.gov. Applicants may also call the Board at (317) 234-8800.