reglab/housing_qa huggingface dataset:
IN Code § 25-2.1-12-2 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 12. Violations|25-2.1-12-2. Reports of Financial Statements of Another; Right to Issue by Person Without Permit or Certificate

Sec. 2. (a) Except as provided in subsection (b), an individual or a firm not holding a valid CPA or public accountant certificate under this article or permit under IC 25-2.1-5 may not issue a report on financial or attested statements of another individual, member, organization, or governmental unit.(b) Notwithstanding subsection (a):(1) an officer, a partner, or an employee of a firm or an organization may sign a statement or report in reference to the financial affairs of the firm or organization with any wording designating the position, title, or office that the signor holds; and(2) a public official or employee may, in the performance by an individual of other services, use accounting skills, including the preparation of tax returns, management advisory services, and the preparation of financial statements without the issuance of reports related to those documents.(c) A CPA or public accountant may not issue a report in standard form upon a compilation of financial information through any form of business that does not hold a valid permit issued under IC 25-2.1-5 unless the report discloses the name of the business through which the individual is issuing the report, and the individual:(1) signs the compilation report identifying the individual as a CPA or public accountant; and(2) meets the competency requirement provided in applicable standards.As added by P.L.30-1993, SEC.7. Amended by P.L.128-2001, SEC.42; P.L.112-2014, SEC.21.
IN Code § 25-2.1-12-3 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 12. Violations|25-2.1-12-3. Applicability of Ic 25-2.1-12-2 Prohibitions

Sec. 3. The prohibition contained in section 2 of this chapter is applicable to issuance, by an individual or a firm not holding a valid certificate or permit, of a report using any form of language conventionally used by licensees with respect to:(1) a review of financial statements; and(2) compilation of financial statements.As added by P.L.30-1993, SEC.7.
IN Code § 25-2.1-12-3.5 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 12. Violations|25-2.1-12-3.5. Attest Services Performance Prohibited

Sec. 3.5. A holder of a CPA or PA certificate issued under this article may not perform attest services except through a firm that holds a valid permit under IC 25-2.1-5.As added by P.L.128-2001, SEC.43.
IN Code § 25-2.1-12-4 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 12. Violations|25-2.1-12-4. Requirements to Use Certain Titles

Sec. 4. (a) An individual may not use the title or designation "certified public accountant", the abbreviation "CPA", or any other title, designation, words, letters, abbreviation, sign, card, or device tending to indicate that the individual is a certified public accountant unless the individual:(1) holds a valid CPA certificate;(2) meets the substantial equivalency standards of this article; or(3) is an employee of a firm holding a permit under IC 25-2.1-5 and has not been an employee long enough to meet the experience requirement under IC 25-2.1-3-10 for a certificate.(b) A licensee who has selected inactive status on the licensee's renewal form may not use the title or designation "certified public accountant" or the abbreviation "CPA" unless the title, designation, or abbreviation is immediately followed by the word "inactive".(c) A licensee who has selected retired status on the renewal form of the licensee may not use the title or designation "certified public account" or the abbreviation "CPA" unless the title, designation, or abbreviation is immediately followed by the word "retired".As added by P.L.30-1993, SEC.7. Amended by P.L.179-1997, SEC.6; P.L.128-2001, SEC.44; P.L.112-2014, SEC.22.
IN Code § 25-2.1-12-5 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 12. Violations|25-2.1-12-5. Firm Use of Title "Cpa"

Sec. 5. A firm may not provide attest services or use the title or designation "certified public accountant", the abbreviation "CPA", or any other title, designation, words, letters, abbreviation, sign, card, or device tending to indicate that the firm is composed of certified public accountants, unless:(1) the firm holds a valid permit issued under IC 25-2.1-5; and(2) ownership of the firm meets the requirements of this article and the rules adopted by the board.As added by P.L.30-1993, SEC.7. Amended by P.L.128-2001, SEC.45.
IN Code § 25-2.1-12-6 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 12. Violations|25-2.1-12-6. Individual Use of Title "Pa" or "Ap"; Inactive Licensee

Sec. 6. (a) An individual may not use the title or designation "public accountant" or "accounting practitioner", the abbreviation "PA" or "AP", or any other title, designation, words, letters, abbreviation, sign, card, or device tending to indicate that the individual is a public accountant or an accounting practitioner unless the individual holds a valid certificate.(b) A licensee who has selected inactive status on the licensee's renewal form may not use the title or designation "public accountant" or "accounting practitioner" or the abbreviation "PA" or the abbreviation "AP" unless the title, designation, or abbreviation is immediately followed by the word "inactive".As added by P.L.30-1993, SEC.7. Amended by P.L.179-1997, SEC.7; P.L.128-2001, SEC.46.
IN Code § 25-2.1-12-7 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 12. Violations|25-2.1-12-7. Firm Use of Title "Pa"

Sec. 7. A firm not holding a valid permit issued under IC 25-2.1-5 may not use the title or designation "public accountant", the abbreviation "PA", or any other title, designation, words, letters, abbreviation, sign, card, or device tending to indicate that the firm is composed of public accountants.As added by P.L.30-1993, SEC.7.
IN Code § 25-2.1-12-8 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 12. Violations|25-2.1-12-8. Use of Other Related Titles; Prohibition

Sec. 8. (a) An individual or a firm not holding a valid certificate or permit issued under this article may not use the title or designation "certified accountant", "chartered accountant", "enrolled accountant", "licensed accountant", "registered accountant", "accredited accountant", or other title or designation likely to be confused with the titles "certified public accountant" or "public accountant", or "accounting practitioner" or use any of the abbreviations "CA", "LA", "RA", "AA", or similar abbreviation likely to be confused with the abbreviations "CPA", "PA", or "AP".(b) The title "enrolled agent" or "EA" may only be used by individuals who are so designated by the Internal Revenue Service under 31 CFR 10.As added by P.L.30-1993, SEC.7. Amended by P.L.128-2001, SEC.47.
IN Code § 25-2.1-12-9 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 12. Violations|25-2.1-12-9. Use of Terms by Persons or Firms Without Certificate or Permit; Prohibition

Sec. 9. (a) An individual or a firm not holding a valid certificate or permit issued under this article may not use a title or designation that includes the words "accountant", "auditor", or "accounting", in connection with any other words, including statements in a report that imply that the individual or firm holds a certificate or permit or has special competence as an accountant or auditor.(b) Notwithstanding subsection (a), this section does not prohibit an officer, a member, a partner, a public official, an employee, a firm, or an organization from signing a statement in reference to the financial affairs of the firm, office, or organization with any wording designating the position, title, or office that the signor holds.As added by P.L.30-1993, SEC.7. Amended by P.L.128-2001, SEC.48.
IN Code § 25-2.1-12-11 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 12. Violations|25-2.1-12-11. Individual Practitioner Use of Misleading Firm Name; Firm Names of Successor Partners

Sec. 11. An individual licensee may not engage in the practice of accountancy in a firm holding a permit under this article using a professional or firm name or designation that is misleading about:(1) the legal form of the firm;(2) the individuals who are partners, members, officers, or shareholders of the firm; or(3) any other matter.However, the names of former partners or shareholders may be included in the name of a firm or a firm's successor.As added by P.L.30-1993, SEC.7. Amended by P.L.128-2001, SEC.49.
IN Code § 25-2.1-12-12 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 12. Violations|25-2.1-12-12. Use of Initials "p.a." by Physician Assistant

Sec. 12. Use of the initials "P.A." by a physician assistant who is authorized to use the initials "P.A." by IC 25-27.5 is not a violation of this chapter.As added by P.L.227-1993, SEC.9.
IN Code § 25-2.1-13-1 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 13. Injunctions and Criminal Penalties|25-2.1-13-1. Injunctive Relief

Sec. 1. (a) Whenever, as a result of an investigation under IC 25-2.1-9, the board believes that an individual or a firm has engaged or is about to engage in an act or a practice that constitutes or will constitute a violation of IC 25-2.1-12, the board may apply to a circuit or superior court for an order enjoining the act or practice.(b) If the board determines that the individual or firm has engaged or is about to engage in an act or practice that constitutes or will constitute a violation of IC 25-2.1-12, an injunction, a restraining order, or another appropriate order may be granted by the court.As added by P.L.30-1993, SEC.7. Amended by P.L.128-2001, SEC.50.
IN Code § 25-2.1-13-2 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 13. Injunctions and Criminal Penalties|25-2.1-13-2. Criminal Proceedings Brought by Attorney General

Sec. 2. If the board believes that an individual or a firm has knowingly engaged in an act or a practice that violates IC 25-2.1-12, the board may bring its information to the attention of the attorney general who may cause criminal proceedings to be brought against the individual or firm.As added by P.L.30-1993, SEC.7.
IN Code § 25-2.1-13-3 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 13. Injunctions and Criminal Penalties|25-2.1-13-3. Penalties

Sec. 3. (a) An individual or a firm who knowingly violates IC 25-2.1-12 commits a Class A misdemeanor.(b) If the board finds that an individual or a firm violates IC 25-2.1-12 or a rule or order established by the board under this section, the board may impose a civil penalty of not more than twenty-five thousand dollars ($25,000) per violation. Penalties collected under this section 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.15; P.L.112-2014, SEC.23.
IN Code § 25-2.1-13-4 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 13. Injunctions and Criminal Penalties|25-2.1-13-4. Evidence of Single Acts

Sec. 4. In any action brought under this chapter or IC 25-2.1-10, evidence of the commission of a single act prohibited by this article is sufficient to justify a penalty, injunction, restraining order, or conviction without evidence of a general course of conduct.As added by P.L.30-1993, SEC.7.
IN Code § 25-2.1-14-1 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 14. Client Records|25-2.1-14-1. Confidentiality Preserved

Sec. 1. A certified public accountant, a public accountant, an accounting practitioner, or any employee is not required to divulge information relative to and in connection with any professional service as a certified public accountant, a public accountant, or an accounting practitioner.As added by P.L.30-1993, SEC.7.
IN Code § 25-2.1-14-2 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 14. Client Records|25-2.1-14-2. Disclosures Required by Standards of Profession

Sec. 2. The information derived from or as the result of professional services is confidential and privileged. However, this section does not prohibit a certified public accountant, a public accountant, or an accounting practitioner from disclosing any data required to be disclosed by the standards of the profession:(1) in rendering an opinion on the presentation of financial statements;(2) in ethical investigations conducted by private professional organizations;(3) in the course of quality reviews (before July 1, 2012) or peer reviews (after June 30, 2012) or an investigation or proceeding related to a quality review (before July 1, 2012) or peer review (after June 30, 2012); or(4) in making disclosure where the financial statements or the professional services of an accountant are contested.As added by P.L.30-1993, SEC.7. Amended by P.L.197-2011, SEC.86.
IN Code § 25-2.1-14-3 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 14. Client Records|25-2.1-14-3. Property Rights in Client Records and Reports of Licensee

Sec. 3. (a) The following definitions apply throughout this section:(1) "Client provided records" means accounting or other records belonging to the client that are provided to the licensee by or on behalf of the client.(2) "Client records prepared by the licensee" means accounting or other records (for example, tax returns, general ledgers, subsidiary journals, and supporting schedules such as detailed employee payroll records and depreciation schedules) that the licensee was engaged to prepare for the client.(3) "Supporting records" means information not reflected in the client's books and records that are otherwise not available to the client with the result that the client's financial information is incomplete.(4) "Working papers" includes, but is not limited to, audit programs, analytical review schedules, and statistical sampling results, analyses, and schedules prepared by the client at the request of the licensee.(b) All statements, records, schedules, working papers, and memoranda made by a licensee or a partner, a member, a shareholder, an officer, a director, or an employee of a licensee, including information prepared by the client for the work and services rendered to a client in the practice of accountancy, except the reports submitted by the licensee to the client and records that are part of the client's records, must remain the property of the licensee except in an express agreement between the licensee and the client to the contrary.(c) Upon a client's request, a licensee is required to provide the following to the client:(1) Client provided records in the licensee's custody or control.(2) Client records prepared by the licensee. However, client records prepared by the licensee may be withheld if the preparation of the records is not complete or there are fees due the licensee for the engagement to prepare those records.(3) Supporting records related to a completed and issued work product of a licensee. However, supporting records prepared by the licensee may be withheld if there are fees due to the licensee for the specific work product.(d) A licensee may make and retain a copy of any records returned to a client. Records may be provided in any format usable to the client. To the extent practicable, records shall be returned to a client not more than forty-five (45) days after a request is received.As added by P.L.30-1993, SEC.7. Amended by P.L.197-2011, SEC.87.
IN Code § 25-2.1-14-4 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 14. Client Records|25-2.1-14-4. Transfer of Records Without Consent of Client; Prohibition

Sec. 4. A statement, record, schedule, working paper, or memorandum may not be sold, transferred, or bequeathed without the consent of the client or the client's personal representative or assignee, to anyone except for surviving partners, members, stockholders, new partners, or new stockholders of the licensee, or any combined or merged firm or successor in interest to the licensee.As added by P.L.30-1993, SEC.7.
IN Code § 25-2.1-14-5 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 14. Client Records|25-2.1-14-5. Quality Review Use of Papers; Duration of Record Keeping Required of Licensee

Sec. 5. (a) This chapter does not prohibit a temporary transfer of work papers or other material necessary to carry out quality reviews (before July 1, 2012) or peer reviews (after June 30, 2012), conduct an investigation or proceeding related to a quality review (before July 1, 2012) or peer review (after June 30, 2012), or comply with the disclosure of information under this chapter.(b) A licensee is not required to keep any work paper beyond the period prescribed in any applicable statute.As added by P.L.30-1993, SEC.7. Amended by P.L.197-2011, SEC.88.
IN Code § 25-2.1-15-1 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 15. Statute of Limitations|25-2.1-15-1. Actions for Negligence or Breach of Conduct Against Practitioner; Scope of Chapter

Sec. 1. This chapter governs an action based on negligence or breach of contract brought against an accountant, a partnership of accountants, or an accounting corporation registered, licensed, or practicing in Indiana by an individual or a business entity claiming to have been injured as a result of financial statements or other information examined, compiled, certified, audited, or reported on by the defendant accountant as a result of an agreement to provide professional accounting services.As added by P.L.30-1993, SEC.7.
IN Code § 25-2.1-15-2 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.1. Accountants|Chapter 15. Statute of Limitations|25-2.1-15-2. Time for Commencement of Action

Sec. 2. An action under this chapter must be commenced by the earlier of the following:(1) One (1) year from the date the alleged act, omission, or neglect is discovered or should have been discovered by the exercise of reasonable diligence.(2) Three (3) years after the service for which the suit is brought has been performed or the date of the initial issuance of the accountant's report on the financial statements or other information.As added by P.L.30-1993, SEC.7.
IN Code § 25-2.5-1-1 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.5. Acupuncturists|Chapter 1. Definitions|25-2.5-1-1. Applicability of Definitions

Sec. 1. The definitions in this chapter apply throughout this article.As added by P.L.265-1999, SEC.1.
IN Code § 25-2.5-1-2 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.5. Acupuncturists|Chapter 1. Definitions|25-2.5-1-2. "Acupuncture"

Sec. 2. "Acupuncture" means a form of health care employing traditional and modern Oriental medical concepts, Oriental medical diagnosis and treatment, and adjunctive therapies and diagnostic techniques for the promotion, maintenance, and restoration of health and the prevention of disease.As added by P.L.265-1999, SEC.1.
IN Code § 25-2.5-1-2.1 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.5. Acupuncturists|Chapter 1. Definitions|25-2.5-1-2.1. "Acupuncturist"

Sec. 2.1. "Acupuncturist" means an individual to whom a license to practice acupuncture in Indiana has been issued under IC 25-2.5-2.As added by P.L.59-2001, SEC.1.
IN Code § 25-2.5-1-2.5 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.5. Acupuncturists|Chapter 1. Definitions|25-2.5-1-2.5. "Agency"

Sec. 2.5. "Agency" refers to the Indiana professional licensing agency established by IC 25-1-5-3.As added by P.L.1-2006, SEC.418.
IN Code § 25-2.5-1-3 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.5. Acupuncturists|Chapter 1. Definitions|25-2.5-1-3. "Board"

Sec. 3. "Board" refers to the medical licensing board.As added by P.L.265-1999, SEC.1.
IN Code § 25-2.5-1-5 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.5. Acupuncturists|Chapter 1. Definitions|25-2.5-1-5. "Practice of Acupuncture"

Sec. 5. "Practice of acupuncture" means the insertion of acupuncture needles, the application of moxibustion to specific areas of the human body based upon Oriental medical diagnosis as a primary mode of therapy, and other means of applying acupuncture under this chapter.As added by P.L.265-1999, SEC.1.
IN Code § 25-2.5-2-1 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.5. Acupuncturists|Chapter 2. License and Qualifications|25-2.5-2-1. Requirements for License

Sec. 1. Except as provided in section 3 of this chapter, to qualify for a license under this article, an individual must satisfy the following requirements:(1) Complete an application for licensure in accordance with the rules adopted by the board.(2) Pay the fees established by the board.(3) Not have been convicted of a crime that has a direct bearing on the applicant's ability to practice competently as determined by the board.(4) Not have had disciplinary action taken against the applicant or the applicant's license by the board or by the licensing agency of another state or jurisdiction by reason of the applicant's inability to safely practice acupuncture with the reasons for discipline still being valid as determined by the board or by a national certification agency.(5) Show to the satisfaction of the board that the applicant has:(A) current active status as a diplomate in acupuncture of the National Certification Commission for Acupuncture and Oriental Medicine;(B) successfully completed a three (3) year postsecondary training program or acupuncture college program that:(i) is accredited by;(ii) is a candidate for accreditation by; or(iii) meets the standards of;the National Accreditation Commission for Schools and Colleges of Acupuncture and Oriental Medicine; and(C) successfully completed a clean needle technique course approved by the National Certification Commission for Acupuncture and Oriental Medicine.As added by P.L.265-1999, SEC.1.
IN Code § 25-2.5-2-2 (2021)
2021 Indiana Code|Title 25. Professions and Occupations|Article 2.5. Acupuncturists|Chapter 2. License and Qualifications|25-2.5-2-2. Issuance of License

Sec. 2. Except as provided in section 4 of this chapter, the board shall issue a license to an individual who:(1) meets the conditions of section 1 of this chapter; and(2) is otherwise qualified for licensure under this article.As added by P.L.265-1999, SEC.1.