872 Ind. Admin. Code 1-3-16

Current through December 4, 2024
Section 872 IAC 1-3-16 - Prorated continuing education requirements for holders of certificates granted during a reporting period

Authority: IC 25-2.1-2-15

Affected: IC 25-2.1-4-5

Sec. 16.

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 CertificateRequired Hours for Three (3) Year Reporting PeriodRequired 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.

872 IAC 1-3-16

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 November 25, 2013, 9:20 a.m.: 20131225-IR-872130279RFA
Readopted filed 11/26/2019, 3:48 p.m.: 20191225-IR-872190191RFA
Readopted filed 1/12/2024, 11:32 a.m.: 20240207-IR-872230761RFA