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.

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

A CPA who is not a resident of the state of Indiana and whose principal place of business is outside Indiana shall have all the privileges granted to an Indiana CPA without the need to obtain a certificate or a permit in Indiana if:

• The CPA is licensed in a substantially equivalent state (see note below); or
• The CPA has individual qualifications that are substantially equivalent.

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.

Note: Indiana utilizes the NASBA list for substantially equivalent jurisdictions. However, if you are licensed in a two-tiered state or a state with more than one pathway to licensure, you should contact the Indiana Board directly to confirm your individual eligibility.

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behalf of the CPA firm, if the certificate as a CPA from the state of the individual's principal place of business is no longer valid; and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.

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

Firm Registration Requirements

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 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.