reglab/housing_qa huggingface dataset:
IN Code § 25-2.1-1-3 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 1. Title and Definitions|25-2.1-1-3. "Accounting Practitioner"

Sec. 3. "Accounting practitioner" means a person certified under IC 25-2.1-6.As added by P.L.30-1993, SEC.7.
IN Code § 25-2.1-1-3.3 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 1. Title and Definitions|25-2.1-1-3.3. "Aicpa"

Sec. 3.3. "AICPA" refers to the American Institute of Certified Public Accountants.As added by P.L.128-2001, SEC.4.
IN Code § 25-2.1-1-3.8 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 1. Title and Definitions|25-2.1-1-3.8. "Attest"

Sec. 3.8. "Attest" means to provide any of the following services:(1) An audit or other engagement performed in accordance with the AICPA Statements on Auditing Standards (SAS) or other similar standards adopted by reference under IC 25-2.1-2-15.(2) A review of a financial statement performed in accordance with the AICPA Statements on Standards for Accounting and Review Services (SSARS) or other similar standards adopted by reference under IC 25-2.1-2-15.(3) An examination of prospective financial information performed in accordance with the AICPA Statements on Standards for Attestation Engagements (SSAE) or other similar standards adopted by reference under IC 25-2.1-2-15.(4) An engagement performed in accordance with the standards of the Public Company Accounting Oversight Board.(5) An examination, a review, or an agreed upon procedure to be performed in accordance with the SSAE, other than an examination described in subdivision (3).As added by P.L.128-2001, SEC.5. Amended by P.L.190-2007, SEC.2; P.L.112-2014, SEC.15.
IN Code § 25-2.1-1-4 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 1. Title and Definitions|25-2.1-1-4. "Board"

Sec. 4. "Board" means the Indiana board of accountancy established by IC 25-2.1-2-1.As added by P.L.30-1993, SEC.7.
IN Code § 25-2.1-1-5 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 1. Title and Definitions|25-2.1-1-5. "Certificate"

Sec. 5. "Certificate" means:(1) a certificate for a certified public accountant issued under IC 25-2.1-3 or IC 25-2.1-4;(2) a certificate of registration for an accounting practitioner issued under IC 25-2.1-6-1 (before its repeal); or(3) a certificate for a certified public accountant, public accountant, or accounting practitioner renewed under IC 25-2.1-4.As added by P.L.30-1993, SEC.7. Amended by P.L.128-2001, SEC.6; P.L.190-2007, SEC.3.
IN Code § 25-2.1-1-6 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 1. Title and Definitions|25-2.1-1-6. "Client"

Sec. 6. "Client" means an individual or entity retaining a licensee for the performance of professional services.As added by P.L.30-1993, SEC.7.
IN Code § 25-2.1-1-6.2 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 1. Title and Definitions|25-2.1-1-6.2. "Competency Based Learning"

Sec. 6.2. "Competency based learning" refers to systems of instruction, assessment, grading, and academic reporting that are based on individualized learning to allow an individual to demonstrate proficiency of professional development content, regardless of time, place, or pace of learning. The term may include:(1) traditional hours based learning;(2) competency based learning activities; or(3) experiences designed to increase the licensee's professional competence.As added by P.L.30-2017, SEC.1. Amended by P.L.57-2019, SEC.1.
IN Code § 25-2.1-1-6.3 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 1. Title and Definitions|25-2.1-1-6.3. "Compilation"

Sec. 6.3. "Compilation" means providing a service to be performed in accordance with AICPA Statements on Standards for Accounting and Review Services (SSARS) or other similar standards adopted by reference under IC 25-2.1-2-15 that is presenting, in the form of financial statements, information that is the representation of the management or owners without undertaking to express any assurance on the statements.As added by P.L.128-2001, SEC.7.
IN Code § 25-2.1-1-6.5 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 1. Title and Definitions|25-2.1-1-6.5. "Cpa"

Sec. 6.5. "CPA" means a certified public accountant.As added by P.L.128-2001, SEC.8.
IN Code § 25-2.1-1-7 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 1. Title and Definitions|25-2.1-1-7. "Firm"

Sec. 7. "Firm" means a proprietorship, a general business corporation, a professional corporation, a limited liability company, a partnership, or other form of legal entity issued a permit under IC 25-2.1-5 or a registration under IC 25-2.1-6.As added by P.L.30-1993, SEC.7. Amended by P.L.128-2001, SEC.9.
IN Code § 25-2.1-1-8 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 1. Title and Definitions|25-2.1-1-8. "Licensee"

Sec. 8. "Licensee" means the holder of:(1) a certificate; or(2) a firm permit issued under IC 25-2.1-5 or IC 25-2.1-6.As added by P.L.30-1993, SEC.7. Amended by P.L.128-2001, SEC.10.
IN Code § 25-2.1-1-8.5 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 1. Title and Definitions|25-2.1-1-8.5. "Pa"

Sec. 8.5. "PA" means a public accountant.As added by P.L.128-2001, SEC.11.
IN Code § 25-2.1-1-8.7 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 1. Title and Definitions|25-2.1-1-8.7. "Peer Review"

Sec. 8.7. (a) "Peer review" means a study, an appraisal, or a review of at least one (1) aspect of the professional work of:(1) an individual who; or(2) a firm in the practice of accountancy that;attests or issues compilation reports, by at least one (1) individual who holds a certificate from any state and possesses qualifications that meet the applicable substantial equivalency standards and who is independent of the individual or firm being reviewed. The term includes any part of a quality review conducted before July 1, 2012, that becomes part of a peer review conducted or peer review report issued after June 30, 2012.(b) After June 30, 2012, any reference in any law, rule, or other document to "quality review" as that term was applied under this article before July 1, 2012, shall be treated as a reference to peer review.As added by P.L.197-2011, SEC.75.
IN Code § 25-2.1-1-9 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 1. Title and Definitions|25-2.1-1-9. "Permit"

Sec. 9. "Permit" means a permit to practice accountancy as a firm issued under IC 25-2.1-5 or by another state.As added by P.L.30-1993, SEC.7. Amended by P.L.128-2001, SEC.12.
IN Code § 25-2.1-1-10 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 1. Title and Definitions|25-2.1-1-10. "Practice of Accountancy"

Sec. 10. (a) "Practice of accountancy" means the performance or the offering to perform by a licensee of a service involving:(1) the use of accounting or auditing skills, including the issuance of reports on financial statements;(2) management advisory, financial advisory, or consulting services; or(3) the preparation of tax returns or the furnishing of advice on tax matters.(b) The term does not include the performance or offering of the following services if the person performing or offering the services is not a licensee and no representation is made that the person performing or offering the service is a licensee:(1) The selling and installing of data processing or bookkeeping equipment and forms.(2) The preparation of tax returns.(3) The performance of bookkeeping.As added by P.L.30-1993, SEC.7. Amended by P.L.128-2001, SEC.13.
IN Code § 25-2.1-1-10.3 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 1. Title and Definitions|25-2.1-1-10.3. "Professional"

Sec. 10.3. "Professional" means the following:(1) For a certified public accountant, arising out of or related to the specialized knowledge or skills associated with certified public accountants.(2) For a public accountant, arising out of or related to the specialized knowledge or skills associated with public accountants.(3) For an accounting practitioner, arising out of or related to the specialized knowledge or skills associated with accounting practitioners.As added by P.L.128-2001, SEC.14.
IN Code § 25-2.1-1-10.5 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 1. Title and Definitions|25-2.1-1-10.5. "Program of Learning"

Sec. 10.5. "Program of learning" refers to a collection of learning activities that are designed and intended as professional development and that maintain professional competency by achieving specific learning outcomes.As added by P.L.30-2017, SEC.3.
IN Code § 25-2.1-1-11 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 1. Title and Definitions|25-2.1-1-11. "Public Accountant"

Sec. 11. "Public accountant" means an individual certified by the board under IC 25-2.1-6.As added by P.L.30-1993, SEC.7.
IN Code § 25-2.1-1-13 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 1. Title and Definitions|25-2.1-1-13. "Report"

Sec. 13. (a) "Report", when used with reference to any attest or compilation service, means an opinion, report, or other form of language that states or implies assurance as to the reliability of the attested information or compiled financial statements and that also includes or is accompanied by any statement or implication that the individual or firm issuing it has special knowledge or competence in accounting or auditing. The statement or implication of special knowledge or competence may arise from use by the issuer of the report of names or titles indicating that the individual is an accountant or auditor or from the language of the report.(b) The term includes any form of language that disclaims an opinion when the form of the language is conventionally understood to imply any positive assurance as to:(1) the reliability of the attested information or compiled financial statements referred to; or(2) special competence on the part of the individual or firm issuing the language.(c) The term includes any other form of language that is conventionally understood to imply an assurance or special knowledge or competence described in subsection (b).As added by P.L.30-1993, SEC.7. Amended by P.L.128-2001, SEC.15; P.L.112-2014, SEC.16.
IN Code § 25-2.1-1-14 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 1. Title and Definitions|25-2.1-1-14. "State"

Sec. 14. "State" means a state of the United States, the District of Columbia, Puerto Rico, the United States Virgin Islands, and Guam.As added by P.L.30-1993, SEC.7.
IN Code § 25-2.1-1-15 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 1. Title and Definitions|25-2.1-1-15. "Substantial Equivalency"

Sec. 15. "Substantial equivalency" means a determination by the board or its designee that the:(1) education, examination, and experience requirements contained in the laws and administrative rules of another state are comparable to or exceed the education, examination, and experience requirements of this state; or(2) education, examination, and experience qualifications of the holder of a certificate granted by another state are comparable to or exceed the education, examination, and experience requirements of this state.As added by P.L.128-2001, SEC.16.
IN Code § 25-2.1-2-1 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 2. State Board of Accountancy|25-2.1-2-1. Establishment of Board

Sec. 1. The Indiana board of accountancy is established.As added by P.L.30-1993, SEC.7.
IN Code § 25-2.1-2-2 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 2. State Board of Accountancy|25-2.1-2-2. Enforcement Responsibilities

Sec. 2. The board is responsible for the administration and enforcement of this article.As added by P.L.30-1993, SEC.7.
IN Code § 25-2.1-2-3 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 2. State Board of Accountancy|25-2.1-2-3. Membership of Board; Qualifications

Sec. 3. (a) The board consists of five (5) members appointed by the governor.(b) Subject to IC 25-1-6.5-3, four (4) members must meet the following conditions:(1) Be a resident of Indiana.(2) Be a certified public accountant under IC 25-2.1-3 or IC 25-2.1-4.(c) Subject to IC 25-1-6.5-3, one (1) member must meet the following conditions:(1) Be a resident of Indiana.(2) Be a consumer who is not certified under this article but has professional or practical experience in the use of accounting services and financial statements that qualify the individual to make judgments about the qualifications and conduct of individuals and firms under this article.As added by P.L.30-1993, SEC.7. Amended by P.L.128-2001, SEC.17; P.L.105-2008, SEC.4; P.L.249-2019, SEC.47.
IN Code § 25-2.1-2-4 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 2. State Board of Accountancy|25-2.1-2-4. Terms

Sec. 4. (a) A member of the board appointed before July 1, 2019, serves a term of three (3) years and until the member's successor is appointed and qualified.(b) A member of the board appointed after June 30, 2019, serves a term under IC 25-1-6.5.As added by P.L.30-1993, SEC.7. Amended by P.L.190-2007, SEC.5; P.L.112-2014, SEC.17; P.L.249-2019, SEC.48.
IN Code § 25-2.1-2-5 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 2. State Board of Accountancy|25-2.1-2-5. Removal

Sec. 5. A member of the board may be removed under IC 25-1-6.5-4.As added by P.L.30-1993, SEC.7. Amended by P.L.249-2019, SEC.49.
IN Code § 25-2.1-2-6 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 2. State Board of Accountancy|25-2.1-2-6. Chairman; Officers

Sec. 6. (a) Each year the board shall elect a member as chairman.(b) The board may annually elect a member to fill an office that the board determines is appropriate.As added by P.L.30-1993, SEC.7.
IN Code § 25-2.1-2-7 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 2. State Board of Accountancy|25-2.1-2-7. Meetings

Sec. 7. The board shall meet at times and places determined by the board.As added by P.L.30-1993, SEC.7.
IN Code § 25-2.1-2-8 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 2. State Board of Accountancy|25-2.1-2-8. Quorum

Sec. 8. A quorum of the board consists of a majority of the appointed members.As added by P.L.30-1993, SEC.7.
IN Code § 25-2.1-2-9 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 2. State Board of Accountancy|25-2.1-2-9. Seal

Sec. 9. The board shall adopt and use an official seal.As added by P.L.30-1993, SEC.7.
IN Code § 25-2.1-2-10 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 2. State Board of Accountancy|25-2.1-2-10. Compensation and Reimbursements

Sec. 10. Each member of the board who is not a state employee is entitled to the minimum salary per diem provided by IC 4-10-11-2.1(b). The member is also entitled to reimbursement for traveling expenses and other expenses actually incurred in connection with the member's duties, as provided in the state policies and procedures established by the Indiana department of administration and approved by the budget agency.As added by P.L.30-1993, SEC.7. Amended by P.L.3-2008, SEC.183.
IN Code § 25-2.1-2-11 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 2. State Board of Accountancy|25-2.1-2-11. Document Retention and Registries; Admissibility of Records

Sec. 11. (a) The board shall:(1) retain or arrange for the retention of all applications and all verified documents that are filed with the board and the records of the board's proceedings; and(2) maintain registry of the names and addresses of all licensees.(b) In a civil or criminal court proceeding arising out of or founded on a provision of this article, copies of a certified and sealed record are admissible as evidence to prove the contents of records.As added by P.L.30-1993, SEC.7.
IN Code § 25-2.1-2-12 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 2. State Board of Accountancy|25-2.1-2-12. Deposit and Accounting for Fees

Sec. 12. (a) Fees collected by the board shall be received and accounted for by the board and be deposited in the state general fund.(b) In addition to the fee to issue or renew a certificate or permit, the board shall establish a fee of not more than ten dollars ($10) per year for a person who holds a certificate as an accounting practitioner, a CPA, or a PA to provide funds for administering and enforcing the provisions of this article, including investigating and taking action against persons who violate this article. All funds collected under this subsection shall be deposited in the accountant investigative fund established by IC 25-2.1-8-4.As added by P.L.30-1993, SEC.7. Amended by P.L.190-2007, SEC.6.
IN Code § 25-2.1-2-13 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 2. State Board of Accountancy|25-2.1-2-13. Appointment of Enforcement Personnel

Sec. 13. The board may appoint committees or individuals to advise or assist the board in the administration and enforcement of this article.As added by P.L.30-1993, SEC.7.
IN Code § 25-2.1-2-14 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 2. State Board of Accountancy|25-2.1-2-14. Actions and Proceedings; Judicial Powers

Sec. 14. The board may:(1) sue and be sued in the board's name as an agency of the state;(2) issue subpoenas to compel the attendance of witnesses and the production of documents;(3) administer oaths; and(4) take testimony and receive evidence concerning matters under the board's jurisdiction.As added by P.L.30-1993, SEC.7.
IN Code § 25-2.1-2-15 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 2. State Board of Accountancy|25-2.1-2-15. Adoption of Rules

Sec. 15. The board may adopt rules under IC 4-22-2 governing the administration and enforcement of this article and the conduct of licensees, including the following:(1) The board's meetings and conduct of business.(2) The procedure of investigations and hearings.(3) The educational and experience qualifications required for the issuance of certificates under this article and the continuing professional education required for renewal of certificates under IC 25-2.1-4.(4) Rules of professional conduct directed to controlling the quality and probity of the practice of accountancy by licensees, including independence, integrity, and objectivity, competence and technical standards, and responsibilities to the public and clients.(5) The actions and circumstances that constitute professing to be a licensee in connection with the practice of accountancy.(6) The manner and circumstances of use of the title "certified public accountant" and the abbreviation "CPA".(7) Quality reviews (before July 1, 2012) or peer reviews (after June 30, 2012) that may be required to be performed under this article.(8) Methods of applying for and conducting the examinations, including methods for grading examinations and determining a passing grade required of an applicant for a certificate. However, the board shall to the extent possible provide that the examination, grading of the examination, and the passing grades are uniform with those applicable in other states.(9) Substantial equivalency.(10) Administration of the accountant investigative fund established by IC 25-2.1-8-4.As added by P.L.30-1993, SEC.7. Amended by P.L.128-2001, SEC.18; P.L.190-2007, SEC.7; P.L.197-2011, SEC.77.
IN Code § 25-2.1-2-16 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 2. State Board of Accountancy|25-2.1-2-16. Rules; Professional Standards

Sec. 16. (a) The board may adopt a rule under IC 4-22-2-37.1 to incorporate by reference into a rule the latest statement, edition, or compilation of the professional standards governing the competent practice of accountancy that are:(1) enacted in a federal or state statute, rule, or regulation; or(2) adopted by an agent of the United States, a state, or a nationally recognized organization or association, including the AICPA, the International Accounting Standards Board, and the Public Company Accounting Oversight Board.(b) The board may, by resolution, authorize the executive director of the Indiana professional licensing agency to adopt one (1) or more rules described in subsection (a) on behalf of the board. The authorization may be limited as determined by the board. The board may revise or terminate an authorization by resolution. The executive director of the Indiana professional licensing agency shall adopt rules under IC 4-22-2-37.1 in conformity with the resolution adopted by the board. A rule adopted on behalf of the board by the executive director must:(1) be signed by the executive director;(2) specify on the signature page that the executive director is acting on behalf of the board; and(3) be submitted to the publisher of the Indiana Register under IC 4-22-2-37.1 with a copy of the resolution authorizing the rulemaking.A rule adopted by the executive director in conformity with this subsection shall be treated as a rule of the board.(c) A rule described in subsection (a) or (b) expires on the later of the date:(1) specified in the rule; or(2) that another rule becomes effective that amends or repeals the previously issued rule.As added by P.L.25-2012, SEC.2.
IN Code § 25-2.1-3-1 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 3. Certified Public Accountant|25-2.1-3-1. Qualification for Certificate

Sec. 1. The board shall issue a CPA certificate to an individual who does the following:(1) Demonstrates good character through lack of a history of dishonest or felonious acts.(2) Meets the requirements set forth in this chapter and IC 25-2.1-4.(3) Pays the fee established by the board.As added by P.L.30-1993, SEC.7. Amended by P.L.128-2001, SEC.19.
IN Code § 25-2.1-3-2 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 3. Certified Public Accountant|25-2.1-3-2. Examination; Qualifications; Education Requirement

Sec. 2. (a) A first time examination candidate must have at least one hundred twenty (120) semester hours (or the equivalent if a different grading period is used) of college education that includes an accounting concentration or equivalent as determined by the board to be appropriate.(b) A candidate for an initial issuance of a certificate must have:(1) at least one hundred fifty (150) semester hours (or the equivalent if a different grading period is used) of college education; and(2) a baccalaureate or higher degree conferred by a college or university acceptable to the board. The educational program must include an accounting concentration or equivalent as determined by the board to be appropriate.As added by P.L.30-1993, SEC.7. Amended by P.L.87-1996, SEC.4; P.L.6-2003, SEC.1; P.L.59-2021, SEC.1.
IN Code § 25-2.1-3-3 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 3. Certified Public Accountant|25-2.1-3-3. Examination; Contents

Sec. 3. The examination under section 5 of this chapter must test the candidate's knowledge of the subjects of accounting and auditing, and other related subjects that the board specifies, including business law and taxation.As added by P.L.30-1993, SEC.7. Amended by P.L.6-2003, SEC.2.