872 Ind. Admin. Code 1-3-3.4

Current through December 4, 2024
Section 872 IAC 1-3-3.4 - Noncredit courses as CPE for public accountants and accounting practitioners

Authority: IC 25-2.1-2-15

Affected: IC 25-2.1-4-5

Sec. 3.4.

All noncredit courses taken by public accountants and accounting practitioners from noneducational organizations (those not accredited by one (1) of the six (6) regional accrediting associations listed in 872 IAC 1-1-6.3) shall be given credit as follows:

(1) Coaching courses taken for the purpose of passing the CPA examination, ten (10) hours.
(2) Coaching courses taken for the purpose of passing the enrolled agent's examination, ten (10) hours.

This section applies only to public accountants and accounting practitioners.

872 IAC 1-3-3.4

Indiana Board of Accountancy; 872 IAC 1-3-3.4; filed Jun 5, 1998, 3:58 p.m.: 21 IR 3937; readopted filed Jun 22, 2001, 8:57 a.m.: 24 IR 3824; 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