Indiana

Eligibility for Examination

To apply for the Uniform CPA Examination in Indiana, you must meet the following requirement:

Earned 120 semester hours in general education that includes accounting and business administration credits.

All educational transcript(s), Certificates of Enrollment, and/or international evaluation reports are required to be submitted at the time of application to CPA Examination Services directly from the academic institution(s).

NOTE: You will be required to have a U.S. Social Security Number to be licensed in the state of Indiana.

Transcripts

If you who have completed the educational requirement at the time of application:

• You must submit an official transcript from each school you attended.
• Official transcripts are those that have been issued by the institution’s Registrar’s Office and include the Registrar’s official seal.
• The degree you have earned must be posted on your official transcript.
• Transcripts may be submitted electronically provided they are official. Some schools do not offer this service. Contact your Registrar’s office for additional information. If an email address is required for electronic delivery, use [email protected]. Electronically delivered transcripts must be submitted directly from the institution(s).
• Photocopies of transcripts are not official and cannot be accepted.
• Please Note: If you have not yet applied when you submit your transcripts, your education documents will be kept on file for one year. After that time, the documents will be destroyed, and you will need to resubmit new education documents when you apply.
• If you completed courses at a campus located outside the U.S. for a school located in the U.S., the official transcript must be issued by the registrar from the U.S. campus. Transcripts issued by the registrar for the campus located outside the U.S. will not be accepted.

If you have completed educational requirements at institutions outside the U.S., you must:

• Have your credentials evaluated by one of the following services:
  • NASBA International Evaluation Services
  • Educational Credential Evaluators, Inc.
  • Foreign Academic Credentials Service, Inc.
  • Josef Silny & Associates, Inc., International Education Consultants
• The international evaluation report must be no more than 2 years old.
• Require the agency to evaluate as follows:
  • An equivalency summary that indicates the analogous academic degrees in the U.S. you hold;
  • A credential analysis that specifies:
    • The name of the country;
    • The degree awarded;
    • The year the degree was awarded; and
    • The entity that awarded the degree;
  • A course-by-course listing; and
  • A course credit analysis that includes:
    • Total credits earned toward the degree as stated on transcripts submitted;
    • Total accounting credits earned; and
    • Total business credits earned.
• Completed original evaluations must be received by CPAES directly from the evaluation service at the time of application. Photocopies are not acceptable.
• A copy of the international transcript must be included with the report sent to NASBA for each individual evaluation from the evaluation service. The application will be considered incomplete without these documents and the processing of the application will not move forward until transcripts are provided.
• Please Note: If you have not yet applied, education documents received will be kept on file for one year. After that time, these documents will be destroyed, and you will need to resubmit new education documents at the time of application.
• If you completed courses at a campus located outside the U.S. for a school located in the U.S., the official transcript must be issued by the registrar from the U.S. campus. Transcripts issued by the registrar for the campus located outside the U.S. will not be accepted.
• Education requirements must be met through academic coursework completed at an accredited institution. Professional training is not acceptable toward these requirements. Coursework completed as part of a Chartered Accountant or similar program is considered professional training and is, therefore, not accepted toward the education requirements for the U.S. Uniform CPA Examination.

Course Requirements

• College courses with substantial duplication of content may be counted only one time toward the requirements. This does not apply to internships.
• Credit earned at a regionally accredited institution which offers associate degrees is acceptable.
• Correspondence and online courses are acceptable when you receive credit for the courses at a regionally accredited institution which offers a bachelor’s degree or higher. These courses must appear on an official transcript.
• Commercial CPA Review courses are not acceptable.

Residency

There is not a residency requirement for the state of Indiana.

1. An official transcript from each school listed on your application. Transcripts must be sent directly from your school to CPA Examination Services.
2. International Evaluation Report, if applicable. Directly from the evaluation service to CPAES.
3. Testing Accommodations Request Form, if applicable. Submission by you to CPAES.

Please allow two to four weeks from your file completion date (when application, fees and all additional required materials have been received) for your application to be processed. Acknowledgment of receipt of application will be sent to you via email, unless otherwise indicated. This notice is sent only as acknowledgment of receipt of application.

If you have previously applied and sat but were currently enrolled in college at the time of application (Certificate of Enrollment form), you are NOT automatically considered a re-examination candidate.

Applicants with Disabilities

In accordance with the provisions of the Americans with Disabilities Act, examination administration accommodations are available, should you qualify. Please download the Testing Accommodations Request Form for more information.

Education Evaluation Application

Before you can apply for an exam section you must first be deemed eligible for the CPA Exam. Your Evaluation Application will determine if you meet the educational requirements needed to take the CPA Exam for your selected jurisdiction.

Education Evaluation Application Fee: $93.00

Exam Section Application

Once you have been found eligible for the CPA Exam you may then apply for a specific exam section. You can only apply for one exam section per application. You are advised to only apply for the exam section if you are ready to take it. Your Notice to Schedule will be valid for a limited amount of time, and you must take the exam section listed on the NTS within this time frame or you will lose those fees paid.

Exam Section Fee: $262.64

Exam Registration Fee: $93.00

Refund Policy

There is no provision for withdrawing from the examination and/or requesting an extension of your current Notices to Schedule (NTS). Application and/or examination fees are not refundable. If you have an extreme circumstance, you may request an NTS extension or a partial refund of your examination fees under specific circumstances utilizing the Exception to Policy Form.

Effective April 16, 2025, the Indiana Board of Accountancy has officially updated their rules regarding Exam Credit. Please familiarize yourself with these changes by going to the iar.iga.in.gov/code/2026/872/1.

You may take the required test sections individually and, in any order, but are required to pass all four sections of the examination within a rolling 36-month period. The rolling thirty-six (36) month period begins on the date the first passing score is released by NASBA to the candidate or the board.

Credit for any section passed shall be valid for 36 months from the actual date the score is released. Examination credit expires by section. You will lose credit for each section passed outside the 36- month period and will have to retake those sections.

NOTE: To obtain licensure in Indiana, you must have a U.S. Social Security Number.

Transfer of Scores

If you wish to transfer credit from another jurisdiction into Indiana, you must have earned credit under the same rules as are in effect in Indiana. Please contact the State Coordinator at [email protected] for questions regarding score transfers.