reglab/housing_qa huggingface dataset:
IN Code § 25-2.1-5-8 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 5. Permits for Firms|25-2.1-5-8. Rules Requiring Peer Review Before Renewal

Sec. 8. (a) The board shall adopt rules that require as a condition to renew a permit under this chapter, that an applicant undergo, not more than once every three (3) years, a peer review conducted in a manner the board specifies.(b) The rules adopted under subsection (a) must:(1) be adopted reasonably in advance of the time when a peer review first becomes effective;(2) include reasonable provision for compliance by an applicant showing that the applicant has in the preceding three (3) years undergone a peer review that is a satisfactory equivalent to the peer review required under this section;(3) require the firm to submit a copy of the results of its most recently accepted peer review to the board either directly or through the administering entity;(4) require, with respect to peer reviews under subdivision (2), that the peer review be subject to review by an oversight body established or sanctioned by the board that shall:(A) comply with IC 25-2.1-9-4; and(B) periodically report to the board on the effectiveness of the review program and provide to the board a listing of firms that have participated in a peer review program; and(5) subject to section 9 of this chapter and IC 25-2.1-9-4, require, with respect to peer reviews under subdivision (2), that:(A) the proceedings, records, and work papers of a review committee are privileged and are not subject to discovery, subpoena, or other means of legal process or introduction into evidence in a civil action, arbitration, administrative proceeding, or Indiana board of accountancy proceeding; and(B) a member of the review committee or individual who was involved in the peer review process is not permitted or required to testify in a civil action, arbitration, administrative proceeding, or board proceeding to matters:(i) produced, presented, disclosed or discussed during, or in connection with, the peer review process; or(ii) that involve findings, recommendations, evaluations, opinions, or other actions of the committee or a committee member.As added by P.L.30-1993, SEC.7. Amended by P.L.190-2007, SEC.10; P.L.197-2011, SEC.78; P.L.168-2016, SEC.5.
IN Code § 25-2.1-5-9 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 5. Permits for Firms|25-2.1-5-9. Quality Review; Confidentiality of Records

Sec. 9. (a) Notwithstanding section 8(b)(5)(B) of this chapter, information, documents, or records that are publicly available are not immune from discovery or use in any civil action, arbitration, administrative proceeding, or board proceeding merely because they were presented or considered in connection with the peer review process.(b) Any:(1) materials prepared in connection with a particular engagement merely because they happen to subsequently be presented or considered as part of the peer review process; or(2) dispute between review committees and individuals or firms subject to a peer review arising from the performance of the peer review;are not privileged.As added by P.L.30-1993, SEC.7. Amended by P.L.197-2011, SEC.79; P.L.168-2016, SEC.6.
IN Code § 25-2.1-6-4.5 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 6. Accounting Practitioners|25-2.1-6-4.5. No New Certificates; Renewal of Certificate Held Before July 1, 2007

Sec. 4.5. (a) The board may not issue a certificate under this chapter after July 1, 2007.(b) The board may renew a certificate under this chapter that is held validly before July 1, 2007.As added by P.L.190-2007, SEC.11.
IN Code § 25-2.1-6-5 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 6. Accounting Practitioners|25-2.1-6-5. Use of Title "Accounting Practitioner"

Sec. 5. An individual who is registered with the board to practice accounting as an accounting practitioner and holds a valid certificate issued under section 1 of this chapter (before its repeal) or renewed under IC 25-2.1-4 may be known as an "accounting practitioner" and may use the abbreviation "AP". However, an individual registered as an accounting practitioner may not prepare or render accounting opinions or certificates for any purpose, including financial statements, schedules, reports, or exhibits for publication, credit purposes, and use in a court.As added by P.L.30-1993, SEC.7. Amended by P.L.128-2001, SEC.36; P.L.190-2007, SEC.12.
IN Code § 25-2.1-6-6 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 6. Accounting Practitioners|25-2.1-6-6. Practice of Accounting Practitioners as Firm

Sec. 6. A firm engaged in Indiana in the practice of accountancy as accounting practitioners shall register with the board as a firm of accounting practitioners, and have and maintain all of the following requirements:(1) A least one (1) partner must be a certified public accountant, a public accountant, or an accounting practitioner who holds an active certificate to practice in Indiana.(2) Each partner personally engaged within Indiana in the practice of accountancy as a member of the firm must be a certified public accountant, a public accountant, or an accounting practitioner who holds an active certificate to practice in Indiana.(3) Each partner:(A) shall be a certified public accountant, a public accountant, or an accounting practitioner in good standing of a state; or(B) who is a nonresident of the United States and who is not a certified public accountant, a public accountant, or an accounting practitioner in good standing of a state shall hold a license or rating in a foreign country that is equivalent to that of a certified public accountant, a public accountant, or an accounting practitioner in the United States.(4) Each resident manager in charge of an office of a firm in Indiana must be a certified public accountant, a public accountant, or an accounting practitioner who holds a certificate to practice in Indiana.As added by P.L.30-1993, SEC.7. Amended by P.L.128-2001, SEC.37.
IN Code § 25-2.1-6-7 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 6. Accounting Practitioners|25-2.1-6-7. Verification of Application for Firm Registration; Notice of Membership Changes

Sec. 7. (a) An application for registration must be verified by a partner, a member, an officer, or a shareholder of the firm who holds a certificate to practice in Indiana as a certified public accountant, a public accountant, or an accounting practitioner.(b) The board shall determine whether each applicant is eligible for registration.(c) A firm that is registered and holds a firm permit issued under this chapter may use the words "accounting practitioners" or the abbreviation "APs" in connection with the firm's name.(d) Notification must be given the board, at least thirty (30) days after the admission to or withdrawal of a partner, a member, an officer, or a shareholder residing in Indiana from a registered firm.As added by P.L.30-1993, SEC.7. Amended by P.L.128-2001, SEC.38.
IN Code § 25-2.1-6-8 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 6. Accounting Practitioners|25-2.1-6-8. Issuance or Renewal of Permit to Firm

Sec. 8. (a) The board shall issue or renew a permit to an accounting practitioner firm that applies and meets the requirements under this chapter.(b) Applications and renewals under this chapter are subject to IC 25-2.1-5-2 and IC 25-2.1-5-3.As added by P.L.128-2001, SEC.39.
IN Code § 25-2.1-7-1 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 7. Appointment of Agent|25-2.1-7-1. Appointment of Secretary of State as Process Agent

Sec. 1. An application by an individual or a firm that is not a resident of Indiana for a certificate under IC 25-2.1-3 or IC 25-2.1-4 or a permit to practice under IC 25-2.1-5 constitutes appointment of the secretary of state as the applicant's agent on whom process may be served in an action or proceeding against the applicant arising out of a transaction or operation connected with or incidental to the practice of accountancy by the applicant within Indiana.As added by P.L.30-1993, SEC.7.
IN Code § 25-2.1-8-1 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 8. Enforcement|25-2.1-8-1. Sanctions and Disciplinary Action; Investigating Complaints

Sec. 1. (a) The board may impose sanctions for any of the following reasons:(1) A violation of IC 25-1-11-5, including:(A) a peer review rating of fail; or(B) an act or omission that is the basis of a peer review rating of fail;on any peer review report issued under this article after June 30, 2012.(2) Revocation or suspension of the right to practice before a state or federal agency.(3) Dishonesty, fraud, or gross negligence in the practice of accountancy or in the filing of or failure to file the licensee's own income tax returns.(4) Any conduct reflecting adversely on the licensee's fitness to engage in the practice of accountancy.(5) Failure to complete continuing education requirements satisfactorily.(6) Failure to furnish evidence, when required, of satisfactory completion of continuing education requirements.(b) A holder of a CPA certificate issued under this article is subject to disciplinary action in this state if the CPA certificate holder:(1) offers or renders services or uses the CPA title in another state; and(2) commits an act in that other state for which the CPA certificate holder would be subject to discipline in the other state if the CPA certificate holder were licensed in the other state.The board shall investigate a complaint made by a board of accountancy or the equivalent of a board of accountancy in another state.As added by P.L.30-1993, SEC.7. Amended by P.L.173-1996, SEC.2; P.L.128-2001, SEC.40; P.L.190-2007, SEC.13; P.L.197-2011, SEC.80.
IN Code § 25-2.1-8-2 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 8. Enforcement|25-2.1-8-2. Quality Review and Continuing Professional Education Requirements in Addition to Remedies

Sec. 2. In place of or in addition to any remedy specifically provided in IC 25-1-11, the board may require the following of a licensee:(1) To undergo a quality review (before July 1, 2012) or a peer review (after June 30, 2012).(2) To satisfactorily complete continuing professional education programs.As added by P.L.30-1993, SEC.7. Amended by P.L.173-1996, SEC.3; P.L.197-2011, SEC.81.
IN Code § 25-2.1-8-4 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 8. Enforcement|25-2.1-8-4. Accountant Investigative Fund; Establishment; Appropriation; Memorandum of Understanding; Review

Sec. 4. (a) The accountant investigative fund is established to provide funds for administering and enforcing the provisions of this article, including investigating and taking enforcement action against violators of this article. The fund shall be administered by the Indiana professional licensing agency.(b) The expenses of administering the fund shall be paid from the money in the fund. The fund consists of:(1) money from a fee imposed upon a person who holds a certificate as an accounting practitioner, a CPA, or a PA under IC 25-2.1-2-12(b);(2) civil penalties collected under IC 25-2.1-13-3(b); and(3) civil penalties collected under IC 25-1-11-12.(c) The treasurer of state shall invest the money in the fund not currently needed to meet the obligations of the fund in the same manner as other public money may be invested.(d) Money in the fund at the end of a state fiscal year does not revert to the state general fund. However, if the total amount in the fund exceeds one million dollars ($1,000,000) at the end of a state fiscal year after payment of all claims and expenses, the amount that exceeds one million dollars ($1,000,000) reverts to the state general fund.(e) Money in the fund is continually appropriated to the Indiana professional licensing agency for its use in administering and enforcing this article and conducting investigations and taking enforcement action against persons violating this article.(f) The attorney general and the Indiana professional licensing agency may enter into a memorandum of understanding to provide the attorney general with funds to conduct investigations and pursue enforcement action against violators of this article.(g) The attorney general and the Indiana professional licensing agency shall present the memorandum of understanding annually to the board for review.As added by P.L.190-2007, SEC.14. Amended by P.L.112-2014, SEC.20.
IN Code § 25-2.1-9-1 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 9. Complaints|25-2.1-9-1. Investigation of Complaints

Sec. 1. (a) The board may, upon receipt of a complaint or other information suggesting a violation of this article or IC 25-1-11, conduct an investigation to determine whether a violation has occurred.(b) The board shall investigate any complaint made by the board of accountancy of another state against the holder of a CPA certificate issued under this article who offers or renders services in that state.As added by P.L.30-1993, SEC.7. Amended by P.L.179-1997, SEC.3; P.L.128-2001, SEC.41.
IN Code § 25-2.1-9-2 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 9. Complaints|25-2.1-9-2. Investigation by Investigating Officer; Report; Confidentiality of Information

Sec. 2. (a) The board may designate a member or other individual of appropriate competence to serve as investigating officer to conduct an investigation.(b) After the completion of an investigation, the investigating officer shall file a report with the board.(c) Unless the board has determined that there is reason to believe that the subject of an investigation has violated this article or IC 25-1-11, the report of the investigating officer, the complaint, if any, the testimony and documents submitted in support of the complaint or gathered in the investigation, and the fact of pendency of the investigation are confidential information and may not be disclosed to any individual except law enforcement authorities and, to the extent necessary to conduct the investigation, the subject of the investigation, individuals whose complaints are being investigated, and witnesses questioned in the course of the investigation.As added by P.L.30-1993, SEC.7. Amended by P.L.179-1997, SEC.4.
IN Code § 25-2.1-9-3 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 9. Complaints|25-2.1-9-3. Disposition of Complaint

Sec. 3. (a) If the board has reason to believe that the subject of an investigation has committed a violation of this article or IC 25-1-11:(1) the board shall direct that a complaint be issued under IC 25-1-7, if the subject of the investigation is a licensee; and(2) the board shall take appropriate action under IC 25-1-7-14, if the subject of the investigation is not a licensee.(b) Subsection (a) does not prohibit the board from taking an action permitted under IC 25-1 or IC 25-2.1-8-2, including an action under the following:(1) IC 25-1-4-5 (conditional license and other actions related to continuing education or lapsed license).(2) IC 25-1-6-4 (refusal to issue a license or placement on probationary status).(c) If the board does not proceed under subsection (a) or (b), the board shall close the matter and may release the information only with the consent of the individual or firm that was under investigation.As added by P.L.30-1993, SEC.7. Amended by P.L.179-1997, SEC.5; P.L.84-2010, SEC.20; P.L.197-2011, SEC.82.
IN Code § 25-2.1-9-4 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 9. Complaints|25-2.1-9-4. Peer Review Rating of Fail; Definitions; Peer Review After June 30, 2012

Sec. 4. (a) This section applies to a licensee that receives a peer review rating of fail on a peer review report issued after June 30, 2012, for a peer review conducted under IC 25-2.1-5-8.(b) The following definitions apply throughout this section:(1) "Administering entity" refers to the oversight body established or sanctioned by the board to conduct a peer review program.(2) "Director" refers to the director of the division of consumer protection in the office of the attorney general.(3) "Oversight committee" refers to a committee of licensees who are not board members that is designated by the board to receive a report.(4) "Report" refers to a peer review report described in subsection (a), including any description of the deficiencies on which the peer review rating of fail is based.(c) The board shall provide the director with the name and contact information for the administering entity.(d) Not more than thirty (30) days after the issuance of a report, the administering entity shall make the report available to the oversight committee. The oversight committee may forward the report to the director. Receipt of the report shall be treated under IC 25-1-7-4, IC 25-1-7-5, and IC 25-1-7-6 as a complaint submitted by the board. If, after conducting an investigation, the director believes that a licensee should be subjected to disciplinary sanctions by the board, the director shall report the director's determination to the attorney general. Upon receiving the director's report, the attorney general may prosecute the matter, on behalf of the state of Indiana, before the board. IC 25-1-7-7(b) does not apply to a determination related to a complaint filed under this section.(e) The administering entity and the peer review committee issuing a report shall cooperate with an investigation under IC 25-1-7 of a complaint filed under this section and with any resulting proceeding, including compliance with any request for access to or production of the proceedings, records, and work papers of the review committee by the director, the office of the attorney general, or a party to any proceeding initiated as a result of the filing of a complaint under this section. However, all complaints and information pertaining to a complaint are confidential until the attorney general files notice with the board of the attorney general's intent to prosecute a licensee under IC 25-1-7-7. Any meeting of the board, the oversight committee, or a designee of the board or oversight committee that is required in an investigation conducted before the attorney general files notice of intent to prosecute shall be conducted as an executive session under IC 5-14-1.5-6.1.As added by P.L.197-2011, SEC.83.
IN Code § 25-2.1-9-5 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 9. Complaints|25-2.1-9-5. Peer Review Immunity

Sec. 5. An:(1) entity administering a quality review program before July 1, 2012, or a peer review program after June 30, 2012;(2) officer, member, or employee of an entity administering a quality review program before July 1, 2012, or a peer review program after June 30, 2012;(3) employee or member of a quality review committee before July 1, 2012, or a peer review committee after June 30, 2012; and(4) entity in which or for which a member of a quality review committee (before July 1, 2012) or peer review committee (after June 30, 2012) is a sole proprietor, a partner, a shareholder, a member, or an employee;is immune from civil liability that would otherwise arise from communications, supervision, findings, recommendations, evaluations, reports, opinions, or other actions taken or omissions occurring in good faith in the course and scope of the duties of a quality review administering entity (before July 1, 2012) or peer review administering entity (after June 30, 2012) or a quality review committee (before July 1, 2012) or peer review committee (after June 30, 2012) that arise under this article, including the rules adopted by the board. The immunity granted under this section includes immunity for an act or omission related to any part of a quality review conducted under this article before July 1, 2012, that becomes part of a peer review conducted or peer review report issued after June 30, 2012.As added by P.L.197-2011, SEC.84.
IN Code § 25-2.1-10-1 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 10. Hearings|25-2.1-10-1. Conduct of Hearing

Sec. 1. Each hearing conducted by the board must be held under IC 4-21.5-3.As added by P.L.30-1993, SEC.7.
IN Code § 25-2.1-10-7 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 10. Hearings|25-2.1-10-7. Notice of Sanctions; Foreign State Accountancy Boards; Other State Authorities and Professional Organizations

Sec. 7. (a) If the board renders a decision imposing discipline against a licensee under IC 25-1-11, the board shall examine its records to determine whether the licensee holds a certificate or a permit to practice accountancy in another state and, if so, the board shall notify the board of accountancy of that state of the board's decision.(b) The board may also furnish information relating to proceedings resulting in disciplinary action to other public authorities and to private professional organizations having a disciplinary interest in the licensee.As added by P.L.30-1993, SEC.7. Amended by P.L.173-1996, SEC.4.
IN Code § 25-2.1-11-2 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 11. Reinstatement|25-2.1-11-2. Continuing Professional Education or Quality Review as Conditions Precedent

Sec. 2. Before reinstating a suspended certificate or permit under IC 25-1-11-14, the board may require the applicant to show successful completion of specified continuing professional education, and the board may make the reinstatement of a certificate or permit conditional on satisfactory completion of a quality review (before July 1, 2012) or peer review (after June 30, 2012) specified by the board.As added by P.L.30-1993, SEC.7. Amended by P.L.173-1996, SEC.5; P.L.197-2011, SEC.85.
IN Code § 25-2.1-11-3 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 11. Reinstatement|25-2.1-11-3. Rules of Procedure for Reinstatement

Sec. 3. The board shall adopt rules under IC 4-22-2 concerning the procedures for reinstatement.As added by P.L.30-1993, SEC.7.
IN Code § 25-2.1-12-1 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 12. Violations|25-2.1-12-1. Foreign Country Practitioners

Sec. 1. This chapter does not apply to an individual or a firm:(1) that holds a designation granted in a foreign country entitling the holder to engage in the practice of accountancy or its equivalent in that country;(2) whose activities in Indiana are limited to the provision of professional services to individuals or firms who are residents, to governments, or to business entities of the country in which the individual holds the entitlement;(3) that does not issue reports with respect to the financial statements of another individual, firm, or governmental unit in Indiana; and(4) that does not use in Indiana any title or designation other than the title or designation under which the individual practices in the individual's country, followed by a translation of the title or designation into the English language, if it is in a different language, and by the name of the country.As added by P.L.30-1993, SEC.7.