reglab/housing_qa huggingface dataset:
IN Code § 25-2.1-3-4 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 3. Certified Public Accountant|25-2.1-3-4. Time of Holding Examinations

Sec. 4. (a) The board shall determine when to hold an examination.(b) The examination must be administered at least two (2) times a year.As added by P.L.30-1993, SEC.7.
IN Code § 25-2.1-3-5 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 3. Certified Public Accountant|25-2.1-3-5. Use of Standardized Test; Contracting for Administration of Examination

Sec. 5. The board may:(1) use any part of the Uniform Certified Public Accountant Examination and Advisory Grading Service of the American Institute of Certified Public Accountants; and(2) contract with third parties to perform administrative services for the examination as the board determines is appropriate.As added by P.L.30-1993, SEC.7.
IN Code § 25-2.1-3-7 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 3. Certified Public Accountant|25-2.1-3-7. Examination in Another State; Partial Credit

Sec. 7. A candidate shall retain credit for each test section of an examination passed in another state if the credit would have been given under the requirements applicable in Indiana at the time the candidate took the examination.As added by P.L.30-1993, SEC.7. Amended by P.L.6-2003, SEC.3.
IN Code § 25-2.1-3-8 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 3. Certified Public Accountant|25-2.1-3-8. Examination; Waiver; Conditional Credit

Sec. 8. If the candidate can show that credit was lost because of circumstances beyond the candidate's control, the board may extend the term of conditional credit validity.As added by P.L.30-1993, SEC.7. Amended by P.L.6-2003, SEC.4.
IN Code § 25-2.1-3-9 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 3. Certified Public Accountant|25-2.1-3-9. Examination; Fee

Sec. 9. The board may charge, or provide for a third party administering the examination to charge, each candidate a fee prescribed by the board, for each section of the examination or reexamination taken by the candidate.As added by P.L.30-1993, SEC.7. Amended by P.L.6-2003, SEC.5.
IN Code § 25-2.1-3-10 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 3. Certified Public Accountant|25-2.1-3-10. Qualifications; Experience Requirement

Sec. 10. An applicant for the initial issuance of a certificate under this chapter shall show that the applicant has had two (2) years of experience. To qualify as experience under this section, an applicant may provide any type of service or advice that:(1) constitutes the use of accounting, attest, compilation, management advisory, financial advisory, tax, or consulting skills as determined under the rules adopted by the board; and(2) is verified by the holder of an active certificate issued under this article or the corresponding provisions of another state, as determined by the board.Experience of the type described in this section applies equally toward meeting the experience requirement of this section regardless of whether it is gained through employment in government, industry, academia, or public practice.As added by P.L.30-1993, SEC.7. Amended by P.L.179-1997, SEC.1; P.L.128-2001, SEC.21; P.L.6-2003, SEC.6.
IN Code § 25-2.1-3-11 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 3. Certified Public Accountant|25-2.1-3-11. Advanced Degree Instead of Accountancy Experience Requirement

Sec. 11. An advanced degree in accounting or business administration from a college or university recognized by the board, and the satisfactory completion of the semester hours in accounting, business administration, economics, and other related subjects that the board determines are appropriate, may be substituted as the board determines appropriate for experience of the type described in section 10 of this chapter.As added by P.L.30-1993, SEC.7. Amended by P.L.128-2001, SEC.22.
IN Code § 25-2.1-3-12 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 3. Certified Public Accountant|25-2.1-3-12. Good Character Requirement

Sec. 12. (a) The board may refuse to grant a certificate on the ground of failure to satisfy the good character requirement only if there is a substantial connection between the lack of good character of the applicant and the professional responsibilities of a licensee.(b) A finding by the board of lack of good character must be supported by clear and convincing evidence.(c) When an applicant is found to be unqualified for a certificate because of a lack of good character, the board shall furnish the applicant:(1) a statement containing the findings of the board;(2) a complete record of the evidence on which the determination was based; and(3) a notice of the applicant's right of appeal.As added by P.L.30-1993, SEC.7.
IN Code § 25-2.1-4-1 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 4. Certificates|25-2.1-4-1. Renewal of Certificate

Sec. 1. The board shall renew a certificate issued under:(1) this chapter;(2) IC 25-2.1-3 (certified public accountants); or(3) IC 25-2.1-6 (public accountants and accounting practitioners) before July 1, 2007;if the holder of the certificate applies and meets the requirements under this chapter.As added by P.L.30-1993, SEC.7. Amended by P.L.128-2001, SEC.23; P.L.190-2007, SEC.8.
IN Code § 25-2.1-4-2 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 4. Certificates|25-2.1-4-2. Expiration Date of Certificate

Sec. 2. (a) Subject to IC 25-1-2-6(e), an initial and renewed certificate expires on the date established by the licensing agency under IC 25-1-6-4.(b) An individual may renew a certificate by paying a renewal fee and complying with the continuing education requirements established under section 5 of this chapter on or before the expiration date of the certificate.(c) If an individual fails to pay a renewal fee on or before the expiration date of a certificate, the certificate becomes invalid without further action by the board.(d) If an individual holds a certificate that has been invalid for not more than three (3) years, the board shall reinstate the certificate if the individual meets the requirements of IC 25-1-8-6(c).(e) If more than three (3) years have elapsed since the date a certificate expired, the individual who holds the certificate may seek reinstatement of the certificate by satisfying the requirements for reinstatement under IC 25-1-8-6(d).As added by P.L.30-1993, SEC.7. Amended by P.L.105-2008, SEC.5; P.L.177-2015, SEC.11.
IN Code § 25-2.1-4-3 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 4. Certificates|25-2.1-4-3. Form and Time of Application; Time for Grant or Denial; Temporary Certificates

Sec. 3. (a) An application for a certificate must be made:(1) in a form; and(2) in the case of an application for renewal, between the dates the board specifies.(b) The board shall grant or deny an application not more than ninety (90) days after the application is properly filed.(c) If the applicant seeks the opportunity to show that issuance or renewal of a certificate was mistakenly denied, or if the board is not able to determine whether a certificate should be granted or denied, the board may issue to the applicant a temporary certificate that expires ninety (90) days after its issuance or when the board determines whether to issue or renew the certificate.As added by P.L.30-1993, SEC.7.
IN Code § 25-2.1-4-4 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 4. Certificates|25-2.1-4-4. Applicants From Other States; Requirements

Sec. 4. (a) The board shall issue a CPA certificate to a holder of a certificate issued by another state if the holder meets the requirements under subsection (b) or (c).(b) With regard to applicants who do not qualify for reciprocity under the substantial equivalency standard set forth in section 10(a)(2) of this chapter, the board shall issue a CPA certificate to a holder of a certificate issued by another state upon a showing that:(1) the applicant has:(A) passed the examination required for issuance of the applicant's certificate; and(B) the applicant:(i) had four (4) years of experience in Indiana or another state of the type described in IC 25-2.1-3-10 or meets equivalent requirements prescribed by the board after passing the examination on which the applicant's certificate was based and during the ten (10) years immediately preceding the applicant's application; and(ii) if the applicant's certificate was issued by the other state more than four (4) years before the application for issuance of an initial certificate under this chapter, fulfilled the requirements for continuing professional education that would have been applicable under section 5 of this chapter.(c) The board shall issue a CPA certificate to a CPA certified by another state board or its designee if the board determines that the individual's CPA qualifications are substantially equivalent to the CPA licensure requirements of Indiana.As added by P.L.30-1993, SEC.7. Amended by P.L.128-2001, SEC.24; P.L.105-2008, SEC.6.
IN Code § 25-2.1-4-5 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 4. Certificates|25-2.1-4-5. Continuing Education; Renewal Requirements; Inactive and Retired Status

Sec. 5. (a) Except as provided in subsection (d), to renew a certificate under this chapter an applicant must:(1) complete one hundred twenty (120) hours of continuing professional education during a three (3) year period with a minimum of twenty (20) hours each year; or(2) complete other requirements as prescribed by the board, including competency based learning through professional development activities.(b) If a licensee elects to renew a certificate under subsection (a)(2), the board may require the licensee to meet a minimum annual requirement each year.(c) The board may prescribe the content, duration, and organization of continuing professional education courses or competency based learning through professional development activities that contribute to the general professional competence of the applicant.(d) If a licensee desires to discontinue the practice of accountancy in Indiana, the licensee may select inactive or retired status on the renewal form. A licensee selecting inactive or retired status may renew a certificate under this chapter without completing the continuing professional education courses required by subsection (a).(e) The board may establish the following:(1) Prorated continuing professional education requirements to be met by applicants whose initial certificates were issued substantially less than three (3) years before the renewal date.(2) Special lesser requirements to be met by applicants for certificate renewal whose prior certificates lapsed substantially before their applications for renewal or for an inactive or retired licensee who wishes to reactivate the licensee's license, when it would be inequitable to require a full compliance with all requirements of continuing professional education that would have been applicable to the period of lapse.As added by P.L.30-1993, SEC.7. Amended by P.L.179-1997, SEC.2; P.L.112-2014, SEC.18; P.L.30-2017, SEC.4; P.L.57-2019, SEC.3.
IN Code § 25-2.1-4-6 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 4. Certificates|25-2.1-4-6. Fees

Sec. 6. The board shall establish fees under IC 25-1-8-2.As added by P.L.30-1993, SEC.7.
IN Code § 25-2.1-4-7 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 4. Certificates|25-2.1-4-7. Applicant Information on Foreign State Jurisdiction Licensures and Suspensions; Duty to Provide

Sec. 7. An applicant for initial issuance or renewal of a certificate under this chapter shall:(1) list each state in which the applicant has applied for or holds a certificate, license, or permit; and(2) notify the board in writing, not more than thirty (30) days after its occurrence, of an issuance, denial, revocation, or suspension of a certificate, license, or permit by another state.As added by P.L.30-1993, SEC.7.
IN Code § 25-2.1-4-8 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 4. Certificates|25-2.1-4-8. Foreign Nation Accountancy Designation; Requirements for State Licensure

Sec. 8. The board shall issue a CPA certificate to a holder of a designation granted in a foreign country entitling the holder to engage in the practice of accountancy if:(1) the foreign authority that granted the designation makes a similar provision to allow an individual who holds a valid certificate issued by the board to obtain the foreign authority's comparable designation;(2) the foreign designation:(A) was issued by a foreign authority that regulates the practice of accountancy and has not expired, been revoked, or suspended;(B) entitles the holder to issue reports for financial statements; and(C) was issued upon the basis of educational and examination and experience requirements established by the foreign authority; and(3) the applicant:(A) received the designation, based on educational and examination standards substantially equivalent to those in effect in Indiana at the time the foreign designation was granted;(B) meets:(i) an experience requirement substantially equivalent to the requirement under IC 25-2.1-3-10, in the jurisdiction that granted the foreign designation;(ii) has completed four (4) years of experience in Indiana or another state of the type described in IC 25-2.1-3-10; or(iii) meets equivalent requirements established by the board within the ten (10) years immediately preceding the application; and(C) passed a uniform qualifying examination in national standards and an examination on the laws, rules, and code of ethical conduct in effect in Indiana acceptable to the board.As added by P.L.30-1993, SEC.7. Amended by P.L.2-1995, SEC.94; P.L.128-2001, SEC.25.
IN Code § 25-2.1-4-9 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 4. Certificates|25-2.1-4-9. Applicant Information on Foreign Accountancy Designation to Practice or Suspension From Practice; Duty to Provide

Sec. 9. An applicant for initial issuance or renewal of a certificate shall in the application list each jurisdiction where the applicant has applied for or holds a designation to practice accountancy and each holder of a certificate issued under this article shall notify the board in writing, not more than thirty (30) days after its occurrence of any issuance, denial, revocation, or suspension of a designation, or the commencement of a disciplinary or enforcement action by any jurisdiction.As added by P.L.30-1993, SEC.7. Amended by P.L.128-2001, SEC.26.
IN Code § 25-2.1-4-10 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 4. Certificates|25-2.1-4-10. Certification or Permit Not Required for Cpa Certificate Holders From Other States; Conditions

Sec. 10. (a) An individual:(1) whose principal place of business is not in Indiana; and(2) who either:(A) has a valid certificate as a CPA from any state that the board or its designee has determined to be in substantial equivalence with the CPA licensure requirements of this state; or(B) has individual CPA qualifications that have been determined by the board or its designee as substantially equivalent to the CPA licensure requirements of Indiana;shall be presumed to have qualifications substantially equivalent to this state's requirements and shall have all the privileges granted to the holder of a CPA certificate under IC 25-2.1-3 without the need to obtain a certificate under IC 25-2.1-3 or a permit under IC 25-2.1-5.(b) Notwithstanding any other provision of law, an individual who offers or renders professional services, in person or by mail, telephone, or other electronic means, as authorized under this section:(1) is not required to provide notice or other submissions to the board; and(2) is subject to the requirements in subsection (c).(c) An individual of another state exercising the privilege granted under this section and a CPA firm that employs the individual consent, as a condition of the grant of this privilege:(1) to the personal and subject matter jurisdiction and disciplinary authority of the board;(2) to comply with this article and the board's rules;(3) that if a certificate as a CPA from the state of the individual's principal place of business is no longer valid, the individual shall cease exercising the privilege granted under this section in Indiana, individually and on behalf of the CPA firm; and(4) to the appointment of the state board or agency that issued the individual's license as the individual's agent on whom process may be served in any action or proceeding by this board against the individual.As added by P.L.128-2001, SEC.27. Amended by P.L.190-2007, SEC.9.
IN Code § 25-2.1-5-1 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 5. Permits for Firms|25-2.1-5-1. Grant of Permit or Renewal

Sec. 1. The board shall grant or renew a permit to practice accountancy to a CPA or PA firm that applies and meets the requirements under this chapter.As added by P.L.30-1993, SEC.7. Amended by P.L.128-2001, SEC.28.
IN Code § 25-2.1-5-2 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 5. Permits for Firms|25-2.1-5-2. Expiration of Renewal

Sec. 2. An initial and renewed permit expires at the earlier of the following:(1) Three (3) years after issuance.(2) At a time established by the board.As added by P.L.30-1993, SEC.7. Amended by P.L.128-2001, SEC.29.
IN Code § 25-2.1-5-3 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 5. Permits for Firms|25-2.1-5-3. Form and Time for Application; Grant or Denial; Temporary Permit

Sec. 3. (a) An application for a permit must be made:(1) in a form; and(2) in the case of an application for renewal, between the dates the board specifies.(b) The board shall grant or deny an application within ninety (90) days after the application is properly filed.(c) When the applicant seeks the opportunity to show that issuance or renewal of a permit was mistakenly denied, or when the board is not able to determine whether a permit should be granted or denied, the board may issue to the applicant a temporary permit that expires ninety (90) days after issuance or when the board determines whether to issue or renew the permit.As added by P.L.30-1993, SEC.7. Amended by P.L.128-2001, SEC.30.
IN Code § 25-2.1-5-4 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 5. Permits for Firms|25-2.1-5-4. Application for Initial Permit; Demonstration of Firm Member Qualifications

Sec. 4. (a) An applicant for initial issuance or renewal of a permit to practice under this chapter must show that:(1) a simple majority of the ownership of the firm, in terms of financial interests and voting rights of all partners, officers, shareholders, members, or managers, belongs to holders of an active CPA certificate issued under this article or a corresponding certificate that is issued after examination by another state; and(2) the partners, officers, shareholders, members, or managers whose principal place of business is in Indiana and who practice accountancy in Indiana hold a valid CPA certificate issued under this article.(b) For firms of public accountants, at least a simple majority of ownership of the firm, in terms of financial interests and voting rights, must belong to public accountants certified under IC 25-2.1-6.(c) A firm issued a permit under this section may include nonlicensee owners if:(1) the firm designates a licensee who is responsible for the proper registration of the firm and identifies that individual to the board;(2) all nonlicensee owners are active individual participants in the CPA or PA firm or affiliated entities; and(3) the firm complies with the other requirements that the board may impose by rule.(d) An individual licensee who is responsible for supervising attest or compilation services and signs or authorizes an individual to sign the accountant's report on behalf of the firm shall meet the competency requirements set out in the professional standards adopted by the board for the services.(e) An individual licensee who signs or authorizes an individual to sign the accountant's report on behalf of the firm shall meet the competency requirement of subsection (d).As added by P.L.30-1993, SEC.7. Amended by P.L.128-2001, SEC.31; P.L.112-2014, SEC.19.
IN Code § 25-2.1-5-5 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 5. Permits for Firms|25-2.1-5-5. Application for Initial Permit; Registration of Separate Offices Run by Qualified Person

Sec. 5. (a) An applicant for initial issuance or renewal of a permit to practice as a CPA firm under this chapter must:(1) register each office of the firm within Indiana with the board; and(2) show that all attest and compilation services rendered in this state are under the charge of an individual holding a valid CPA certificate issued under this article or the corresponding provisions of another state.(b) An applicant for initial issuance or renewal of a permit to practice as a PA firm under this chapter must:(1) register each office of the firm within Indiana with the board; and(2) show that all attest and compilation services rendered in this state are under the charge of an individual holding a valid CPA or PA certificate issued under this article or the corresponding provision of another state.As added by P.L.30-1993, SEC.7. Amended by P.L.128-2001, SEC.32.
IN Code § 25-2.1-5-6 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 5. Permits for Firms|25-2.1-5-6. Fees

Sec. 6. The board shall establish fees under IC 25-1-8-2.As added by P.L.30-1993, SEC.7.
IN Code § 25-2.1-5-7 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 5. Permits for Firms|25-2.1-5-7. Information as to Other Jurisdictions Where Applicant Practices; Notice of Changes in Practice or Suspension of Members

Sec. 7. (a) An applicant for initial issuance or renewal of a permit under this chapter shall:(1) list each state in which the applicant has applied for or holds a permit to practice accountancy as a firm;(2) list any past denial, revocation, or suspension of a permit by another state; and(3) notify the board in writing, not more than thirty (30) days after a change:(A) in the identities of partners, members, officers, or shareholders who work regularly in Indiana;(B) in the number or location of offices in Indiana;(C) in the identity of the individuals in charge of the offices; and(D) of the issuance, denial, revocation, or suspension of a permit by another state.(b) Firms that fail to comply with this chapter due to changes in firm ownership or personnel, after receiving or renewing a permit, shall take corrective action to bring the firm into compliance as quickly as possible. The board may grant a reasonable time for a firm to take corrective action. Failure to bring the firm into compliance within a reasonable period as determined by the board shall result in the suspension or revocation of the firm permit.As added by P.L.30-1993, SEC.7. Amended by P.L.128-2001, SEC.33.