reglab/statecodes huggingface dataset:
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 Indiana Code › Title 25. Professions and Occupations › Article 2.1. Accountants › Chapter 3. Certified Public Accountant › 25-2.1-3-6. Repealed

As added by P.L.30-1993, SEC.7. Amended by P.L.128-2001, SEC.20. Repealed by P.L.6-2003, SEC.7.
2023 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.
2023 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.
2023 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.
2023 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 one (1) year 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; P.L.14-2023, SEC.2.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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). A licensee may convert to inactive or retired status only if the licensee holds a license in good standing.
(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.
(f) Nothing in this section precludes an inactive or retired status CPA from:
(1) providing uncompensated services;
(2) participating in a government sponsored business mentoring program;
(3) serving on the board of directors for a nonprofit or governmental organization; or
(4) serving on a government appointed advisory board.
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; P.L.14-2023, SEC.3.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 Indiana Code › Title 25. Professions and Occupations › Article 2.1. Accountants › Chapter 5. Permits for Firms › 25-2.1-5-9. Peer 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.
2023 Indiana Code › Title 25. Professions and Occupations › Article 2.1. Accountants › Chapter 6. Accounting Practitioners › 25-2.1-6-1. Repealed

As added by P.L.30-1993, SEC.7. Amended by P.L.128-2001, SEC.34. Repealed by P.L.190-2007, SEC.16.
2023 Indiana Code › Title 25. Professions and Occupations › Article 2.1. Accountants › Chapter 6. Accounting Practitioners › 25-2.1-6-2. Repealed

As added by P.L.30-1993, SEC.7. Amended by P.L.128-2001, SEC.35. Repealed by P.L.190-2007, SEC.16.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.