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Indiana Administrative Code (Last Updated: December 20, 2016) |
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Title 872. INDIANA BOARD OF ACCOUNTANCY |
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Article 872IAC1. GENERAL PROVISIONS |
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Rule 872IAC1-3. Permits to Practice; Continuing Education |
Section 872IAC1-3-16. Prorated continuing education requirements for holders of certificates granted during a reporting period
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The following table establishes the number of CPE hours that a licensee must obtain for the three (3) year reporting period in progress at the time of the issuance or reactivation of a certificate under section 8, 14, or 14.5 of this rule, and it also establishes the minimum hours required in the calendar year of the issuance or reactivation:
Date of Issuance of Certificate
Required Hours for Three (3) Year Reporting Period
Required Minimum Hours for the Year of Issuance or Reactivation
January 1 – March 31 first year of the reporting period
120
20
April 1 – June 30 first year of the reporting period
110
15
July 1 – September 30 first year of the reporting period
100
10
October 1 – December 31 first year of the reporting period
90
0
January 1 – March 31 second year of the reporting period
80
20
April 1 – June 30 second year of the reporting period
70
15
July 1 – September 30 second year of the reporting period
60
10
October 1 – December 31 second year of the reporting period
50
0
January 1 – March 31 third year of the reporting period
40
N/A
April 1 – June 30 third year of the reporting period
30
N/A
July 1- September 30 third year of the reporting period
20
N/A
October 1 – December 31 third year of the reporting period
0
0
For purposes of this section, "N/A" means that there is no specifically stated requirement for the year of issuance or reactivation because the licensee would have to obtain the prorated CPE hours for the three (3) year reporting period. (Indiana Board of Accountancy; 872 IAC 1-3-16; filed May 17, 1988, 3:15 p.m.: 11 IR 3570, eff Jul 1, 1988; errata, 11 IR 3922; filed Jun 1, 1994, 5:00 p.m.: 17 IR 2351; filed Feb 24, 1997, 4:00 p.m.: 20 IR 1737; filed Jun 5, 1998, 3:58 p.m.: 21 IR 3938; readopted filed Jun 22, 2001, 8:57 a.m.: 24 IR 3824; filed Sep 7, 2004, 5:00 p.m.: 28 IR 211; readopted filed Oct 4, 2007, 3:32 p.m.: 20071031-IR-872070066RFA; readopted filed Nov 25, 2013, 9:20 a.m.: 20131225-IR-872130279RFA)