Indiana offers the following types of accounting licenses and privileges. Click on the tabs above to learn more about the requirements and procedures for each type of license.

Initial Certificate. Applicants who have passed the Uniform CPA Examination in any jurisdiction and are not licensed to practice public accounting in any jurisdiction may apply for an Initial Certificate in Indiana.

NOTE: Indiana's Professional Licensing Agency (PLA) will consider military service training and experience toward CPA licensing for Military Service Applicants.

Click Initial Licensure in the menu bar at the top of this page for additional information.

Reciprocal Certificate. An Applicant having a valid, active (unrevoked) license to practice as a CPA from any jurisdiction must apply for a Reciprocal License.

NOTE: Indiana's Professional Licensing Agency (PLA) provides for streamlined CPA licensing for Military Spouse Applicants.

Click Reciprocal Licensure in the menu bar at the top of this page for additional information.

General Requirement (For additional information on Practice Privileges, please review Ind. Code § 25-2.1-4-10.)

An individual shall be presumed to have qualifications substantially equivalent to this state's requirements and shall have all the privileges granted to the holder of a CPA certificate under IC 25-2.1-3 without the need to obtain a certificate or a permit if they meet the following:

• Applicant's principal place of business must not be in Indiana; and
• Applicant has either:
  • a valid certificate as a CPA from any state that the board or its designee has determined to be in substantial equivalence with the CPA licensure requirements of Indiana; or

  • individual CPA qualifications that have been determined by the board or its designee as substantially equivalent to the CPA licensure requirements of Indiana;

• Applicant must hold an active unrestricted license in good standing in another jurisdiction.
• Effective October 1, 2025, as per nonrule policy document #:25-467, CPA certificate holders from other states serving Indiana-based clients are deemed to meet Indiana’s standard for substantial equivalency, provided all other statutory requirements are satisfied and the individual obtained their original license upon:
  • successful passage of the Uniform CPA Examination, and
  • completion of one (1) of the following education and experience pathways:
    • completion of a post-baccalaureate degree with a concentration in accounting, and a minimum of one (1) year
      of verified experience in the accounting profession.
    • completion of a baccalaureate degree with a concentration in accounting totaling one hundred fifty (150)
      credit hours, and a minimum of one (1) year of verified experience in the accounting profession.
    • completion of a baccalaureate degree with a concentration in accounting consisting of fewer than one hundred
      fifty (150) credit hours, and a minimum of two (2) years of verified experience in the accounting profession

Note: Two-Tier (2-Tier) States may have separate Licenses and Certificates. Indiana REQUIRES the proof of License. Certificates will not be accepted. Holders of Certificates are required to submit Transfer of Grades Application (click on Initial Licensure tab and on Here to access the application procedure).

Practice privileges are extended to professional services offered or rendered, in person or by mail, telephone, or other electronic means, and does not require notice or other submissions to the Indiana Board.

Consent to Jurisdiction

An individual of another state exercising this practice privilege and a CPA firm that employs the individual consent, as a condition of the grant of this privilege:

• To the personal and subject matter jurisdiction and disciplinary authority of the Indiana Board;
• To comply with Ind. Code § 25-2.1 and Title 872 of the Indiana Administrative Code;
• To cease exercising the privilege granted under this section in Indiana, individually and on behalf of the CPA firm, if the certificate as a CPA from the state of the individual's principal place of business is no longer valid; and
• To the appointment of the Indiana Board of Accountancy or the Indiana Professional Licensing Agency on whom process may be served in any action or proceeding by the Indiana Board against the individual.

Any CPA availing himself/herself of practice privileges in the State of Indiana is subject to disciplinary action by the Indiana Board of Accountancy.

This is NOT a license or permit for the firm to practice in Indiana.

Firm Registration Requirement

The exercise of practice privileges in Indiana will not require the out-of-state firm to obtain an Indiana firm permit.

For mobility purposes, "CPA license" means a CPA license granted by the state board after all education, exam and experience requirements have been met. A CPA performing services through mobility may only perform the same level of services (attest or non-attest) in the mobility jurisdiction as he or she is permitted to perform in the home jurisdiction. Please note the following if you are coming from one (1) of the jurisdictions listed:

• An Alabama certificate holder, holding other than an active license with a permit to practice, may not hold out or practice as a CPA in a mobility jurisdiction.
  
• A Connecticut certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
• An Illinois certificate or registered certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
• Both a Hawaii CPA license and permit are required in order to hold out or practice as a CPA in a mobility jurisdiction.
• A Kansas certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
• Both a Nebraska CPA certificate and permit are required in order to hold out or practice as a CPA in a mobility jurisdiction.
• An Oklahoma registrant must hold an active permit In order to hold out or practice as a CPA in a mobility jurisdiction.

Click Practice Privilege in the menu bar at the top of this page for additional information.

Firm Permit to Practice/Registration of a Professional Corporation. All firms or offices thereof established or maintained for the practice of public accounting in the state of Indiana must obtain a permit to practice accountancy with the Indiana State Board.

Professional accounting corporations may be organized for the practice of public accountancy upon compliance with the Ind. Code § 25-2.1-5.

Click Firm Registration in the menu bar at the top of this page for additional information.

License Relinquishment: Any individual CPA licensed in Indiana who no longer wishes to hold said license/permit to practice may select Inactive status or voluntarily relinquish their license.

Click Relinquish a License in the menu bar at the top of this page for additional information.