Indiana Administrative Code
Title 872 - INDIANA BOARD OF ACCOUNTANCY
Article 1 - GENERAL PROVISIONS
Rule 3 - Permits to Practice; Continuing Education
Section 3-4 - Course requirements
Universal Citation: 872 IN Admin Code 3-4
Current through March 20, 2024
Authority: IC 25-2.1-2-15
Affected: IC 25-2.1-4-5
Sec. 4.
(a) For a course to qualify and be included in the CPE minimum hour requirement, it must be:
(1) formally organized;
(2) primarily instructional; and
(3) designed to directly enhance the
certificate holder's knowledge and skill in providing services in the practice
of public accountancy.
The requirements of subsection (b) must be met for a course to qualify.
(b) The following do not qualify:
(1) Business
meetings for the:
(A) election of directors or
officers;
(B) treasurers' reports;
or
(C) committee reports.
(2) Firm staff meetings that are
oriented toward administrative and housekeeping matters.
(c) The board may obtain assistance from state and national accounting organizations relating to interpreting the acceptability and number of CPE hours for an individual sponsor or course.
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