state eligibility guide
Indiana CPA exam requirements
Indiana requires 120 semester hours for CPA exam eligibility. NASBA CPA Examination Services (CPAES) makes the final eligibility decision.
Published by Kesler CPA Review, a commercial CPA exam preparation company. This page is educational, not legal advice. The Board or application authority makes the final eligibility decision.
- Minimum education to sit
- 120 semester hours
- Degree rule
- No completed degree required to sit
- Passed-section credit window
- 36-month passed-section credit window
Education requirements to sit
- Degree: No completed degree required to sit
- Minimum education to sit: 120 semester hours
- Accounting coursework: Not confirmed in the current official sources
- Business coursework: Required, but no separate numeric subtotal is published
- Accreditation: Credits must meet Indiana Board and CPAES institutional standards.
Indiana requires 120 total semester hours that include accounting and business-administration coursework. The official page does not publish a separate numeric business-hour subtotal.
Personal eligibility rules
- Citizenship: U.S. citizenship is not listed as an absolute requirement; review any lawful-presence rule
- U.S. residency: No U.S. residency requirement is listed
- Jurisdiction residency: No jurisdiction-residency requirement is listed
- Social Security number: An SSN is not required to apply
- Character review before sitting: A character requirement applies before sitting
An SSN can be required for licensure but is not treated as an examination sitting condition.
How to apply
Apply through NASBA CPA Examination Services (CPAES) online through NASBA CPA Portal.
Documents commonly required for this application
- Official transcripts
- Completed CPA Portal application
- Foreign evaluation when applicable
Only one examination section may be selected per section application; apply only when ready to test during the next six months.
Published exam fees
- Education evaluation application: $96.00 Charged once for a first-time candidate.
- Exam section application: $96.00 per section Charged for each exam section selected.
- CPA exam section fee: $268.59 per section Charged for each exam section selected.
Before you pay: These figures were verified on 2026-08-09, but fee schedules can change. Confirm the current official fee schedule.
Can you apply or sit before graduation?
- Apply before the degree is awarded: A completed degree is not part of this jurisdiction's sitting rule
- Sit before the degree is awarded: A completed degree is not part of this jurisdiction's sitting rule
A degree is not an exam prerequisite, but the complete 120-hour education requirement must be documented when applying.
Foreign education
- Foreign education accepted: Yes, with the jurisdiction's conditions
- Credential evaluation: A credential evaluation is required
- NIES: NIES is not specifically required
- Certified translation: A certified translation is required when applicable
Published evaluation services
- NASBA International Evaluation Services (NIES)
- Educational Credential Evaluators, Inc.
- Foreign Academic Credentials Service, Inc.
- Josef Silny & Associates, Inc.
NTS and passed-section credit
- NTS issuer: NASBA
- NTS validity: 6 months
- Passed-section credit: 36-month passed-section credit window
- Continuous testing: Available subject to current AICPA scheduling windows
- Indiana's current jurisdiction materials provide a 36-month credit window.
- Discipline sections follow AICPA testing windows.
Apply only for a section you are ready to take during the next six months; the expiration shown on the NTS controls.
Sitting for the exam is not the same as licensure
These examination rules answer whether you can apply and sit. A CPA license can require additional education, experience, ethics, and administrative steps.
- Experience: Experience is required
- Ethics exam: Not confirmed in the current official sources
- Alternative pathway: enacted not yet effective
Published licensure pathways
- Existing education-and-experience route under current Indiana law. Effective 2027-01-01.
- Bachelor's-degree pathway paired with two years of qualifying experience beginning January 1, 2027. Effective 2027-01-01.
Indiana licensing education and experience requirements are separate from the 120-hour sitting threshold.
Official sources used
- Indiana CPA Exam — National Association of State Boards of Accountancy (accessed 2026-08-09)
- Substantial Equivalency Policy — Indiana Professional Licensing Agency (accessed 2026-08-09)
- Implementing Candidate Fee Changes — National Association of State Boards of Accountancy (accessed 2026-08-09)
Before you apply: Confirm the current application, fees, NTS terms, and testing availability with the Board. This guide only includes details we could verify from published sources, and the licensing section is a starting point—not a complete licensing checklist.
Your application plan
Turn this page into a checklist
Check off each research step as you complete it. This is a planning aid; finishing the checklist does not mean the Board has approved your eligibility.