Transfer Your CPA / Accounting License to Indiana: Reciprocity & Endorsement (2026)

Because Indiana recognizes substantial equivalency, the Indiana Board of Accountancy (Indiana Professional Licensing Agency) looks at your standing, not your origin: a CPA in good standing from any state qualifies for a reciprocal license, and the Uniform CPA Exam does not come back. Read the requirements below as the destination's own layer — a background check, a state ethics or rules-of-conduct exam where one applies, and proof your CPE is current — rather than a re-credentialing.

Settle the mobility question before you file. If Indiana is not becoming your principal place of business — you are serving Indiana clients from elsewhere, or the work is temporary — practice privilege usually lets you work there with no Indiana license at all. Apply for the reciprocal license when Indiana is where you will actually be based.

Indiana issues a reciprocal CPA certificate to any CPA holding an active license in a state the Board has determined substantially equivalent (IC 25-2.1-4-4; substantial equivalency under IC 25-2.1-4-10), so there is no fixed partner list. Substantially-equivalent applicants skip Part II (experience) of the application. On Sept. 12, 2025 the Board adopted a non-rule policy clarifying how it applies the substantial-equivalency standard for mobility and reciprocity. No fingerprint/background check is required beyond self-disclosure. Separate from this transfer, an out-of-state CPA may practice in Indiana under practice-privilege/mobility without an Indiana license; the reciprocal certificate is needed when Indiana becomes the principal place of business. Indiana's education baseline is 150 semester hours, satisfied through the existing license. Direct connections to in.gov were blocked from the research environment; the official licensing-information page and application PDF were read through a text-rendering proxy and the official forms.in.gov download.