Indiana Administrative Code
Title 872 - INDIANA BOARD OF ACCOUNTANCY
Article 1 - GENERAL PROVISIONS
Rule 3 - Permits to Practice; Continuing Education
Section 3-16 - Prorated continuing education requirements for holders of certificates granted during a reporting period
Universal Citation: 872 IN Admin Code 3-16
Current through March 20, 2024
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 it also establishes the minimum hours required in the calendar year of the issuance or reactivation:
| Date of Issuance of Certificate | Required Hours for Three (3) Year Reporting Period | Required Minimum Hours for the Year of Issuance or Reactivation |
| January 1 - March 31 first year of the reporting period | 120 | 20 |
| April 1 - June 30 first year of the reporting period | 110 | 15 |
| July 1 - September 30 first year of the reporting period | 100 | 10 |
| October 1 - December 31 first year of the reporting period | 90 | 0 |
| January 1 - March 31 second year of the reporting period | 80 | 20 |
| April 1 - June 30 second year of the reporting period | 70 | 15 |
| July 1 - September 30 second year of the reporting period | 60 | 10 |
| October 1 - December 31 second year of the reporting period | 50 | 0 |
| January 1 - March 31 third year of the reporting period | 40 | N/A |
| April 1 - June 30 third year of the reporting period | 30 | N/A |
| July 1- September 30 third year of the reporting period | 20 | N/A |
| October 1 - December 31 third year of the reporting period | 0 | 0 |
For purposes of this section, "N/A" means that there is no specifically stated requirement for the year of issuance or reactivation because the licensee would have to obtain the prorated CPE hours for the three (3) year reporting period.
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