reglab/statecodes huggingface dataset:
Indiana Administrative Code › Title 868 - STATE PSYCHOLOGY BOARD › Article 1.1 - GENERAL PROVISIONS › Rule 13 - Health Service Providers › Section 13-4 - Application

Current through July 10, 2024
Authority: IC
				  25-33-1-3
Affected: IC
				  25-33-1
Sec. 4.
(a) Any
				person seeking endorsement as a health service provider in psychology must
				apply on such form and in such manner as the board shall prescribe.
(b) All applicants will be required to
				provide verification of experience in a
[sic, an]
internship.
				Verification of the internship shall be provided on a form supplied by the
				board or a photocopy thereof. The verification form shall be completed and
				signed by the director of training of the internship. If the director of
				training is not available for completion of the verification form, for good
				cause shown, another psychologist associated with the internship may complete
				the form. The applicant shall notify the board in writing if a supervisor is
				not available and the reason therefor.
(c) The internship verification form shall
				include the following:
(1) The name and
				address of the agency providing the internship.
(2) A description of the internship's patient
				population.
(3) The exact beginning
				and ending dates of the applicant's training in the internship.
(4) An indication of whether or not the
				internship was accredited as a
[sic, an]
internship by the
				American Psychological Association.
(5) The number of hours per week the
				applicant worked in the internship setting.
(6) The number of hours per week the
				applicant received direct, face-to-face supervision from:
(A) the identified supervisor; and
(B) other licensed or certified psychologists
				employed by the internship program.
(7) The exact beginning and ending dates of
				the supervisor's supervision of the applicant.
(8) A brief description of the applicant's
				internship experience while under the supervisor's supervision.
(9) A brief statement by the supervising
				psychologist describing the psychologist's professional
				qualifications.
(10) The total
				number of hours of supervised experience completed by the applicant.
(11) A statement by the supervisor indicating
				whether or not the internship was satisfactorily completed.
(12) The signature of the supervisor
				attesting to the truthfulness of the statements made on the form.
Indiana Administrative Code › Title 868 - STATE PSYCHOLOGY BOARD › Article 1.1 - GENERAL PROVISIONS › Rule 14 - Disciplinary Actions › Section 14-1 - Costs in disciplinary actions

Current through July 10, 2024
Authority: IC  25-33-1-3
Affected: IC  25-33-1-3
Sec. 1.
Persons who have been subjected to disciplinary sanctions by the board of examiners in psychology shall be responsible for the payment of costs of such disciplinary proceedings including, but not limited to, costs for:
(1) court reporters;
(2) transcriptions;
(3) certifications; notarizations;
(4) photoduplication;
(5) witness attendance and mileage fees;
(6) postage for mailings required by law;
(7) expert witnesses;
(8) depositions.
Indiana Administrative Code › Title 868 - STATE PSYCHOLOGY BOARD › Article 1.1 - GENERAL PROVISIONS › Rule 15 - Continuing Education › Section 15-1 - "Category I continuing education courses" and "Category II continuing education activities" defined

Current through July 10, 2024
Authority: IC  25-33-1-3; IC  25-33-2-5
Affected: IC  25-33-2
Sec. 1.
(a) As used in this rule, "Category I continuing education courses" includes the following:
(1) Formally organized courses.
(2) Workshops.
(3) Seminars.
(4) Symposia.
(5) Postdoctoral institutes.
(6) Home study programs, including approved computer, audio, and video instructional programs, designed by board-approved organizations and subject to board verification and approval procedures, not to exceed ten (10) credit hours per license period.
Indiana Administrative Code › Title 868 - STATE PSYCHOLOGY BOARD › Article 1.1 - GENERAL PROVISIONS › Rule 15 - Continuing Education › Section 15-2 - "License period" defined

Current through July 10, 2024
Authority: IC  25-33-1-3; IC  25-33-2-5
Affected: IC  25-33-2
Sec. 2.
"License period" means the two (2) year period beginning on September 1 of even-numbered years, and every two (2) years thereafter.
Indiana Administrative Code › Title 868 - STATE PSYCHOLOGY BOARD › Article 1.1 - GENERAL PROVISIONS › Rule 15 - Continuing Education › Section 15-3 - Credit hours

Current through July 10, 2024
Authority: IC  25-33-1-3; IC  25-33-2-5
Affected: IC  25-33-2
Sec. 3.
Credit hours shall be awarded as follows:
(1) A course presented by a college under a regular curriculum is awarded one (1) credit hour for each lecture hour attended.
(2) Colloquia, invited speaker sessions, in-house seminars, and case conferences that are specifically designed for training or teaching are awarded one (1) credit hour for each hour attended.
(3) Attendance at a meeting of a journal club is awarded one (1) credit hour for each hour attended.
(4) Individualized learning that is provided by an approved organization is awarded the same number of credit hours given to courses provided by a college. If the approved organization does not assess credit hours to a course under this subdivision, the course is awarded one (1) credit hour for each hour of study material.
(5) Individualized learning in the form of formal professional supervision must be approved by the board and is awarded one (1) credit hour for each hour of supervision. Only face-to-face individual supervision is eligible for continuing education credit.
(6) The following are awarded one (1) credit hour for each hour attended:
(A) Programs offered at professional or scientific meetings that are relevant to psychology.
(B) Formally organized courses.
(C) Seminars.
(D) Symposia.
(E) Postdoctoral institutes.
(F) Workshops.
Indiana Administrative Code › Title 868 - STATE PSYCHOLOGY BOARD › Article 1.1 - GENERAL PROVISIONS › Rule 15 - Continuing Education › Section 15-4 - Approved organizations

Current through July 10, 2024
Authority: IC  25-33-1-3; IC  25-33-2-5
Affected: IC  25-33-2
Sec. 4.
The following organizations are approved organizations for the purpose of sponsoring continuing education courses without making further application to the board:
(1) American Association for Behavior Therapy.
(2) American Association of Marriage and Family Therapists.
(3) American Association on Mental Deficiency.
(4) American Association of Sex Educators, Counselors, and Therapists.
(5) American Board of Professional Psychology.
(6) American Counseling Association.
(7) American Medical Association.
(8) American Orthopsychiatric Association.
(9) American Psychiatric Association.
(10) American Psychological Association.
(11) American Group Psychotherapy Association.
(12) Association for Advancement of Behavior Therapy.
(13) Association of State and Provincial Psychology Boards.
(14) Feminist Therapy Institute.
(15) National Association of Social Workers.
(16) Rational-Emotive Institute.
(17) Society for Sex Therapy and Research.
(18) Society of Behavioral Medicine.
(19) Council on Postsecondary Education.
(20) Federal, state, and local governmental agencies.
(21) Joint Commission on Accreditation of Healthcare Organizations.
(22) United States Department of Education.
(23) A national psychological association.
(24) A national, regional, state, district, or local organization that operates as an affiliated entity under the approval of any organization listed in subdivisions (1) through (23).
(25) A college or other teaching institution accredited by the United States Department of Education or the Council on Postsecondary Education.
Indiana Administrative Code › Title 868 - STATE PSYCHOLOGY BOARD › Article 1.1 - GENERAL PROVISIONS › Rule 15 - Continuing Education › Section 15-5 - Application for approval as continuing education sponsor

Current through July 10, 2024
Authority: IC  25-33-1-3; IC  25-33-2-5
Affected: IC  25-33-2
Sec. 5.
(a) Individuals or organizations applying for approval as sponsors of Category I continuing education courses must submit a written application for approval at least thirty (30) days prior to the date of the individual's or organization's presentation of a program for continuing education credit. Programs presented:
(1) prior to the receipt of approval; or
(2) after the withdrawal or termination of approval of the individual or organization; by the board shall not count toward continuing education requirements.
Indiana Administrative Code › Title 868 - STATE PSYCHOLOGY BOARD › Article 1.1 - GENERAL PROVISIONS › Rule 15 - Continuing Education › Section 15-6 - Application by psychologist for approval of credit hours

Current through July 10, 2024
Authority: IC  25-33-1-3; IC  25-33-2-5
Affected: IC  25-33-2
Sec. 6.
If a psychologist applies for approval of a course the psychologist attended which was not previously approved by the board, the psychologist must submit the following:
(1) The name of the sponsor.
(2) A description of the course as produced by the course sponsor.
(3) The date and location of the course.
(4) The names of all presenters and their credentials.
(5) Verification of attendance.
(6) The number of hours for which credit is requested.
Indiana Administrative Code › Title 868 - STATE PSYCHOLOGY BOARD › Article 1.1 - GENERAL PROVISIONS › Rule 15 - Continuing Education › Section 15-7 - Verification of attendance

Current through July 10, 2024
Authority: IC  25-33-1-3; IC  25-33-2-5
Affected: IC  25-33-2
Sec. 7.
Organizations or individuals approved to offer Category I continuing education courses shall provide each attendee with verification of attendance which shall include the following:
(1) A record of the number of hours spent in the continuing education course.
(2) The name of the course or a description of the subject matter presented.
(3) The name of the sponsoring organization or individual.
(4) The date and location of the program.
Indiana Administrative Code › Title 868 - STATE PSYCHOLOGY BOARD › Article 1.1 - GENERAL PROVISIONS › Rule 15 - Continuing Education › Section 15-8 - Application of credit hours

Current through July 10, 2024
Authority: IC  25-33-1-3; IC  25-33-2-5
Affected: IC  25-33-2
Sec. 8.
Credit hours may be applied only toward the credit hour requirement for the license period during which the credit hours are earned.
Indiana Administrative Code › Title 868 - STATE PSYCHOLOGY BOARD › Article 1.1 - GENERAL PROVISIONS › Rule 15 - Continuing Education › Section 15-9 - Renewal

Current through July 10, 2024
Authority: IC  25-33-1-3; IC  25-33-2-5
Affected: IC  25-33-1-5.1; IC  25-33-1-10; IC  25-33-2
Sec. 9.
(a) The board will deny renewal of the license of a psychologist who has received a health service provider endorsement under IC  25-33-1-5.1(c)  and who fails to comply with this rule.
(b) If a psychologist has not complied with the continuing education requirements for the license period, the psychologist shall acquire the required number of credit hours prior to renewal of the psychologist's license.
(c) Credit hours acquired by a psychologist under this section shall not apply to the credit hour requirement for the current license period in which the credit hours are acquired.
Indiana Administrative Code › Title 868 - STATE PSYCHOLOGY BOARD › Article 1.1 - GENERAL PROVISIONS › Rule 15 - Continuing Education › Section 15-10 - New licensees

Current through July 10, 2024
Authority: IC  25-33-1-3; IC  25-33-2-5
Affected: IC  25-33-1-5.1; IC  25-33-2
Sec. 10.
If a new license holder, who has received health service provider endorsement under IC  25-33-1-5.1(c), is licensed during the first year of the biennial continuing education period, he or she is required to complete only twenty (20) hours of continuing education for renewal. If a new license holder is licensed during the second year of the biennial continuing education period, he or she will be exempt from meeting the continuing education requirement for the first license renewal.
Indiana Administrative Code › Title 868 - STATE PSYCHOLOGY BOARD › Article 1.1 - GENERAL PROVISIONS › Rule 15 - Continuing Education › Section 15-11 - License period; number of hours required

Current through July 10, 2024
Authority: IC  25-33-1-3; IC  25-33-2-5
Affected: IC  25-33-2
Sec. 11.
(a) During each two (2) year license period, a psychologist endorsed as a health service provider in psychology must complete at least forty (40) hours of continuing education of which at least twenty (20) hours must be in Category I courses.
(b) A psychologist may not earn more than twenty (20) Category II credit hours toward the requirements under this section.
(c) Effective for the license period beginning September 1, 2002, and every license period thereafter, a psychologist must earn at least six (6) hours of continuing education in ethics, a minimum of three (3) hours of which must be Category I courses.
Indiana Administrative Code › Title 868 - STATE PSYCHOLOGY BOARD › Article 1.1 - GENERAL PROVISIONS › Rule 15 - Continuing Education › Section 15-12 - Renewal; form required

Current through July 10, 2024
Authority: IC  25-33-1-3; IC  25-33-2-5
Affected: IC  25-33-1-5.1; IC  25-33-2
Sec. 12.
An application for renewal of a license must contain a sworn statement signed by the licensed psychologist who has received a health service provider endorsement under IC  25-33-1-5.1(c)  attesting that the psychologist has fulfilled the continuing education requirements under IC  25-33-2.
Indiana Administrative Code › Title 868 - STATE PSYCHOLOGY BOARD › Article 1.1 - GENERAL PROVISIONS › Rule 15 - Continuing Education › Section 15-13 - Monitoring of programs; noncompliance; requirements for reinstatement

Current through July 10, 2024
Authority: IC  25-33-1-3; IC  25-33-2-5
Affected: IC  25-33-2
Sec. 13.
The board may monitor or review any continuing education program previously approved by the board and upon evidence of significant variation in the program presented from the program approved, or if the board determines that the sponsor does not otherwise meet the requirements of this rule or IC  25-33-2, the board shall:
(1) provide written notification to the organization or individual of the noncompliance specifying the items of noncompliance and the conditions of reinstatement; and
(2) deny credit hours awarded by the organization from the time that the organization receives a notice until the date of reinstatement.
Indiana Administrative Code › Title 868 - STATE PSYCHOLOGY BOARD › Article 1.1 - GENERAL PROVISIONS › Rule 15 - Continuing Education › Section 15-14 - Continuing education; license invalid for more than 3 years

Current through July 10, 2024
Authority: IC  25-33-1-3
Affected: IC  25-33-1-10
Sec. 14.
(a) In order to comply with IC  25-33-1-10(d)(3), the holder of a license that has been invalidated under IC  25-33-1-10 for more than three (3) years must submit proof of having completed a total of twenty (20) clock hours of continuing education for each year or partial year of delinquency.
(b) The continuing education must be relevant to the psychologist's area of practice.
(c) For purposes of this section, continuing education may not include courses in practice management.
(d) Continuing education shall be counted from the date of the invalidation of the certificate to practice psychology.
(e) Verification of completion of the continuing education hours must be supplied by the program to the board in the form of a certificate of attendance or transcript of credit earned.
Indiana Administrative Code › Title 868 - STATE PSYCHOLOGY BOARD › Article 1.1 - GENERAL PROVISIONS › Rule 16 - Convictions of Concern › Section 16-1 - Scope

Current through July 10, 2024
Authority: IC 25-1-1.1-6
Affected: IC 25-1-1.1-6; IC 25-33
Sec. 1.
This rule implements IC 25-1-1.1-6 regarding convictions of
				  concern, which may disqualify an individual for licensure, and includes in
				  section 4 of this rule an explicit list of crimes that may disqualify an
				  individual from receiving a license issued under IC 25-33.
Indiana Administrative Code › Title 868 - STATE PSYCHOLOGY BOARD › Article 1.1 - GENERAL PROVISIONS › Rule 16 - Convictions of Concern › Section 16-2 - Issuance of license

Current through July 10, 2024
Authority: IC 25-1-1.1-6
Affected: IC 25-1-1.1-6; IC 25-33
Sec. 2.
An applicant for licensure who has a conviction of concern
				  may still be granted a license based on the criteria stated in IC
				  25-1-1.1-6(h).
Indiana Administrative Code › Title 868 - STATE PSYCHOLOGY BOARD › Article 1.1 - GENERAL PROVISIONS › Rule 16 - Convictions of Concern › Section 16-3 - Authority to issue license on probation

Current through July 10, 2024
Authority: IC 25-1-1.1-6
Affected: IC 25-1-1.1-6; IC 25-1-9-16; IC 25-33
Sec. 3.
This rule and IC 25-1-1.1-6 do not limit the authority of a
				  board or committee to issue a license on probation if appropriate under IC
				  25-1-9-16 or any other applicable statute.
Indiana Administrative Code › Title 868 - STATE PSYCHOLOGY BOARD › Article 1.1 - GENERAL PROVISIONS › Rule 16 - Convictions of Concern › Section 16-4 - Convictions of concern

Current through July 10, 2024
Authority: IC 25-1-1.1-6
Affected: IC 6-3-6-11; IC 7.1-5-7-8; IC 9-26-1-1.1; IC
				  9-30-5-4; IC 9-30-5-5; IC 11-8-8-17; IC 11-8-8-18; IC 12-24-17-3; IC
				  12-24-17-7; IC 16-36-5-27; IC 16-36-5-28; IC 16-42-19; IC 25; IC 31-33-22; IC
				  31-34-2.3-7; IC 31-34-2.3-8; IC 35
Sec. 4.
The following are convictions of concern:
(1) Crimes involving sexual acts that can be
				considered without respect to age of conviction as follows:
(A) Child molesting (IC 35-42-4-3).
(B) Child seduction (IC 35-42-4-7).
(C) Criminal deviate conduct (IC 35-42-4-2)
				(before its repeal).
(D) Incest (IC
				35-46-1-3).
(E) Making an unlawful
				proposition (IC 35-45-4-3).
(F)
				Prostitution (IC 35-45-4-2).
(G)
				Rape (IC 35-42-4-1).
(H) Sexual
				misconduct with a minor (IC 35-42-4-9(a)).
Indiana Administrative Code › Title 868 - STATE PSYCHOLOGY BOARD › Article 1.1 - GENERAL PROVISIONS › Rule 16 - Convictions of Concern › Section 16-5 - Convictions in another jurisdiction

Current through July 10, 2024
Authority: IC 25-1-1.1-6
Affected: IC 25-33
Sec. 5.
A crime in any other jurisdiction for which the elements of
				  the crime for which conviction was entered are substantially similar to the
				  elements of a crime included on the list in section 4 of this rule shall also
				  be a crime that may disqualify an individual from receiving a license and
				  therefore included on the list.
Indiana Administrative Code › Title 868 - STATE PSYCHOLOGY BOARD › Article 1.1 - GENERAL PROVISIONS › Rule 16 - Convictions of Concern › Section 16-6 - Prelicensure determinations; fee

Current through July 10, 2024
Authority: IC 25-1-1.1-6
Affected: IC 25-1-1.1-6; IC 25-33
Sec. 6.
The fee for a petition under IC 25-1-1.1-6(g) for a
				  determination as to whether an individual's misdemeanor or felony conviction
				  may disqualify the individual from receiving a license or certification is
				  twenty-five dollars ($25).
Indiana Administrative Code › Title 872 - INDIANA BOARD OF ACCOUNTANCY › Article 1 - GENERAL PROVISIONS › Rule 0.5 - Definitions › Section 0.5-1 - Definitions

Current through July 10, 2024
Authority: IC
				  25-2.1-2-15
Affected: IC
				  25-2.1-1
Sec. 1.
The following definitions apply throughout this
				  title:
(1) "Accounting internship"
				means work experience in accounting obtained with an employer for credit from a
				university or college.
(2) "AICPA"
				means the American Institute of Certified Public Accountants.
(3) "AP" means accounting
				practitioner.
(4) "Board" has the
				meaning as set forth in IC
				25-2.1-1-4.
(5) "Bookkeeping" means the:
(A) recording;
(B) classifying; and
(C) summarizing; of financial transactions of
				an entity from original documents for the purpose of preparing financial
				statements for internal use of management.
Indiana Administrative Code › Title 872 - INDIANA BOARD OF ACCOUNTANCY › Article 1 - GENERAL PROVISIONS › Rule 1 - Requirements for Certification, Licensure, and Registration › Section 1-2 - Applications for examination or registration; use of forms; filing deadlines

Current through July 10, 2024
Authority: IC
				  25-2.1-2-15
Affected: IC 25-2.1
Sec. 2.
Applications for the examination required under section 12.1
				  of this rule must be made through the portal designated by the administrator of
				  the examination.
Indiana Administrative Code › Title 872 - INDIANA BOARD OF ACCOUNTANCY › Article 1 - GENERAL PROVISIONS › Rule 1 - Requirements for Certification, Licensure, and Registration › Section 1-6.1 - Educational requirements for licensure

Current through July 10, 2024
Authority: IC
				  25-2.1-2-15
Affected: IC
				  25-2.1-3-2; IC
				  25-2.1-6
Sec. 6.1.
(a) As part
				of the one hundred fifty (150) semester hours required under IC
				25-2.1-3-2(b) 
				for first time CPA candidates, a candidate must have earned a baccalaureate or
				graduate degree from a college or university that is accredited by an
				accrediting organization as included in section 6.3 of this rule and completed:
(1) for a baccalaureate degree, twenty-four
				(24) semester hours in accounting at the undergraduate or graduate level,
				including courses covering the subjects of financial accounting, auditing,
				taxation, and managerial accounting;
(2) for a graduate degree, at least
				twenty-four (24) semester hours in accounting at the undergraduate level or
				fifteen (15) semester hours in accounting at the graduate level or an
				equivalent combination thereof; and
(3) for either a baccalaureate or graduate
				degree, at least twenty-four (24) semester hours in business administration and
				economics courses, other than accounting courses, at the undergraduate or
				graduate level.
The business administration courses may include up to six (6)
				  hours of business and tax law courses and up to six (6) hours of technology or
				  computer science courses, including, but not limited to, data analytics, data
				  interrogation techniques, digital acumen, information systems technology
				  (whether taken in business school or in another college or university program),
				  and other business-related content areas included in the Uniform CPA
				  Examination Blueprints, or as may be approved by the board. The accounting
				  hours must include courses covering the subjects of financial accounting,
				  auditing, taxation, and managerial accounting. If the accounting hours are a
				  mixture of graduate and undergraduate hours, the higher number of required
				  hours applies. An equivalent combination of undergraduate and graduate semester
				  hours under subdivision (2) would be a total of twenty-four (24) semester hours
				  calculated at the rate of one and six-tenths (1.6) semester hours for each
				  actual one (1) semester hour in accounting at the graduate level and one (1)
				  semester hour for each actual one (1) semester hour in accounting at the
				  undergraduate level.
Indiana Administrative Code › Title 872 - INDIANA BOARD OF ACCOUNTANCY › Article 1 - GENERAL PROVISIONS › Rule 1 - Requirements for Certification, Licensure, and Registration › Section 1-6.2 - Graduation; accreditation

Current through July 10, 2024
Authority: IC
				  25-2.1-2-15
Affected: IC
				  25-2.1-3-2; IC
				  25-2.1-6
Sec. 6.2.
A candidate is considered as graduating from an accredited
				  educational institution if, at the time the educational institution grants the
				  candidate's degree, it is accredited as outlined in section 6.3 of this
				  rule.
Indiana Administrative Code › Title 872 - INDIANA BOARD OF ACCOUNTANCY › Article 1 - GENERAL PROVISIONS › Rule 1 - Requirements for Certification, Licensure, and Registration › Section 1-6.3 - Accepted colleges, universities, and degrees

Current through July 10, 2024
Authority: IC
				  25-2.1-2-15
Affected: IC
				  25-2.1-3-2; IC
				  25-2.1-6
Sec. 6.3.
(a) A
				college or university is recognized by the board if it is accredited by one (1)
				of the following regional accrediting associations:
(1) Council for Higher Education
				Accreditation (CHEA) Regional Accrediting Organizations.
(2) Middle States Association of Colleges and
				Schools/Commission on Higher Education.
(3) New England Association of Schools and
				Colleges.
(4) North Central
				Association of Schools and Colleges.
(5) Northwest Commission on Colleges and
				Universities.
(6) Southern
				Association of Colleges and Schools/Commission on Colleges.
(7) Western Association of Schools and
				Colleges/Accrediting Commission for Senior Colleges.
Indiana Administrative Code › Title 872 - INDIANA BOARD OF ACCOUNTANCY › Article 1 - GENERAL PROVISIONS › Rule 1 - Requirements for Certification, Licensure, and Registration › Section 1-6.4 - Accredited degree equivalency requirements

Current through July 10, 2024
Authority: IC
				  25-2.1-2-15
Affected: IC
				  25-2.1-3-2; IC
				  25-2.1-6
Sec. 6.4.
A graduate of a four (4) year degree granting college or
				  university not accredited at the time the candidate's degree was received or at
				  the time the application was filed will be deemed to be a graduate of an
				  accredited educational institution if:
(1) the candidate's degree is equivalent to a
				degree from an accredited educational institution, as defined in section 6.3 of
				this rule, and that fact is certified by a credentials certification service
				approved by the AICPA or the National Association of State Boards of
				Accountancy;
(2) an accredited
				institution defined in section 6.3 of this rule accepts the candidate's
				nonaccredited baccalaureate degree for admission to a graduate business degree
				program; or
(3) the:
(A) candidate satisfactorily completes at
				least fifteen (15) semester hours, or the equivalent, in postbaccalaureate
				education at an accredited educational institution defined in section 6.3 of
				this rule, of which at least nine (9) semester hours, or the equivalent, shall
				be in accounting; and
(B)
				accredited educational institution certifies that the candidate is in good
				standing for the continuation in the graduate program or has maintained a grade
				point average in these courses that is necessary for
				graduation.
Indiana Administrative Code › Title 872 - INDIANA BOARD OF ACCOUNTANCY › Article 1 - GENERAL PROVISIONS › Rule 1 - Requirements for Certification, Licensure, and Registration › Section 1-6.5 - Acceptance of degrees; previously not accredited

Current through July 10, 2024
Authority: IC
				  25-2.1-2-15
Affected: IC
				  25-2.1-3-2; IC
				  25-2.1-6
Sec. 6.5.
If an educational institution was not accredited at the time
				  a candidate's degree was received, but is so accredited at the time the
				  application is filed with the board, the institution will be deemed to be
				  accredited for the purpose of this rule provided that it certifies that the
				  candidate's total educational program would qualify the candidate for
				  graduation with a baccalaureate degree during the time the institution has been
				  accredited.
Indiana Administrative Code › Title 872 - INDIANA BOARD OF ACCOUNTANCY › Article 1 - GENERAL PROVISIONS › Rule 1 - Requirements for Certification, Licensure, and Registration › Section 1-6.6 - Courses taken at nonaccredited institutions

Current through July 10, 2024
Authority: IC
				  25-2.1-2-15
Affected: IC
				  25-2.1-3-2; IC
				  25-2.1-6
Sec. 6.6.
If a candidate's degree was received at an accredited
				  educational institution under section 6.3 of this rule, but the educational
				  program that was used to qualify the candidate's major included courses taken
				  at nonaccredited institutions, either before or after graduation, such courses
				  will be deemed to have been taken at the accredited institution from which the
				  candidate's degree was received provided the accredited institution has
				  either:
(1) accepted such courses by
				including them in its official transcript; or
(2) certified to the board that it will
				accept such courses for credit toward graduation.
Indiana Administrative Code › Title 872 - INDIANA BOARD OF ACCOUNTANCY › Article 1 - GENERAL PROVISIONS › Rule 1 - Requirements for Certification, Licensure, and Registration › Section 1-8 - Experience requirements; credit for types of experience

Current through July 10, 2024
Authority: IC 25-2.1-2-15
Affected: IC 21-17-4; IC 21-22; IC 25-2.1-3-10
Sec. 8.
(a) This
				section and sections 8.2 through 8.5 of this rule implement the requirements in
				IC 25-2.1-3-10. The experience requirements are twenty-four (24) months of
				full-time employment in the following positions:
(1) As an employee or an accounting intern
				engaged in an accounting position in a firm (as that term is defined in
				872 IAC
				1-0.5-1(11)).
(2) As an employee in a financial or
				accounting position in industry, government, or a nonprofit
				organization.
(3) As an employee in
				an advisory or consulting services position, or both, related to one (1) or
				more of the following activities:
(A)
				Financial.
(B)
				Accounting.
(C)
				Operational.
(4) As an
				instructor teaching accounting in a college or university (four (4) year
				institutions or junior colleges).
(5) As an instructor teaching accounting in
				an institution created under IC 21-22 or private school registered under IC
				21-17-4.
Indiana Administrative Code › Title 872 - INDIANA BOARD OF ACCOUNTANCY › Article 1 - GENERAL PROVISIONS › Rule 1 - Requirements for Certification, Licensure, and Registration › Section 1-8.2 - Part-time work as experience

Current through July 10, 2024
Authority: IC
				  25-2.1-2-15
Affected: IC
				  25-2.1-3-10
Sec. 8.2.
Part-time employment that qualifies for experience credit
				  will be converted to the full-time equivalent, for example, working half time
				  for eight (8) months will count as four (4) months of experience and teaching
				  six (6) semester hours will count as one (1) quarter year of
				  experience.
Indiana Administrative Code › Title 872 - INDIANA BOARD OF ACCOUNTANCY › Article 1 - GENERAL PROVISIONS › Rule 1 - Requirements for Certification, Licensure, and Registration › Section 1-8.3 - Experience verification

Current through July 10, 2024
Authority: IC
				  25-2.1-2-15
Affected: IC
				  25-2.1-3-10
Sec. 8.3.
(a) An
				applicant's experience in a particular position meets the requirements in IC
				25-2.1-3-10 if the work is
				verified by the holder of an active certificate issued by the board or issued
				by another state so long as the certificate allows the holder to perform
				similar acts to those allowed to be performed by certificate holders in Indiana
				who:
(1) employed the applicant or a legal
				entity controlled by that individual employed the applicant;
(2) worked for the same employer as the
				applicant;
(3) reviewed the
				accounting work of the applicant on a periodic basis in the capacity of an
				outside accounting firm, a government agency, or some similar capacity;
				or
(4) otherwise has direct
				knowledge of the work performed by the applicant.
Indiana Administrative Code › Title 872 - INDIANA BOARD OF ACCOUNTANCY › Article 1 - GENERAL PROVISIONS › Rule 1 - Requirements for Certification, Licensure, and Registration › Section 1-8.4 - Advanced degree as experience

Current through July 10, 2024
Authority: IC
				  25-2.1-2-15
Affected: IC
				  25-2.1-3-10
Sec. 8.4.
(a) A
				master's degree in accounting or business administration from an accredited
				college or university defined in section 6.3 of this rule may be substituted
				for twelve (12) months of accounting experience under section 8 of this rule
				for any person who was a first time examination candidate prior to January 1,
				2000.
(b) A doctorate degree in
				accounting or business administration from an accredited college or university
				defined in section 6.3 of this rule may be substituted for twelve (12) months
				of accounting experience under section 8 of this rule.
(c) An applicant may not receive experience
				credit from more than one (1) advanced degree.
Indiana Administrative Code › Title 872 - INDIANA BOARD OF ACCOUNTANCY › Article 1 - GENERAL PROVISIONS › Rule 1 - Requirements for Certification, Licensure, and Registration › Section 1-8.5 - Experience required on application and board verification

Current through July 10, 2024
Authority: IC
				  25-2.1-2-15
Affected: IC
				  25-2.1-3-10
Sec. 8.5.
(a) To
				apply for a certified public accountant certificate, an applicant, who has
				previously met the applicable education and examination requirements, shall
				file an application on a form provided by the board, including the employer's
				name and address, contact person, and a job description for all employment for
				which experience credit under this section is claimed. If experience credit is
				claimed for an advanced degree under section 8.4 of this rule, the applicant
				shall also identify the institution from which the degree was conferred and the
				date it was conferred and shall include an official transcript from the college
				or university that conferred the degree.
(b) Subsequent to the receipt of an
				application under subsection (a), the board will seek verification of
				employment from all employers and may seek such additional information from the
				applicant and employer or third parties as is necessary to determine whether
				the applicant meets the experience requirements established in this
				section.
Indiana Administrative Code › Title 872 - INDIANA BOARD OF ACCOUNTANCY › Article 1 - GENERAL PROVISIONS › Rule 1 - Requirements for Certification, Licensure, and Registration › Section 1-9 - Requirements for examination

Current through July 10, 2024
Authority: IC
				  25-2.1-2-15
Affected: IC
				  25-2.1-3
Sec. 9.
A candidate wishing to take the examination must:
(1) complete the application provided for in
				section 2 of this rule; and
(2) pay
				the candidate's cost of purchasing the examination by paying a fee directly to
				and in the amount set by the examination service.
Indiana Administrative Code › Title 872 - INDIANA BOARD OF ACCOUNTANCY › Article 1 - GENERAL PROVISIONS › Rule 1 - Requirements for Certification, Licensure, and Registration › Section 1-9.6 - Education required for admission to CPA examination

Current through July 10, 2024
Authority: IC
				  25-2.1-2-15
Affected: IC
				  25-2.1-3-2
Sec. 9.6.
(a) CPA
				examination candidates may not take the CPA examination prior to meeting the
				education requirements found in IC
				25-2.1-3-2 for first time CPA
				examination candidates, which may be met by obtaining at least one hundred
				twenty (120) semester hours of college education that includes accounting and
				business administration credits or the equivalent, as determined by the board
				to be appropriate.
(b) The board
				may cancel any examination scores received by a candidate who fails to meet the
				requirements in this section.
(c)
				If an examination score is canceled, the candidate is not entitled to any
				credit for any section of the examination passed.
Indiana Administrative Code › Title 872 - INDIANA BOARD OF ACCOUNTANCY › Article 1 - GENERAL PROVISIONS › Rule 1 - Requirements for Certification, Licensure, and Registration › Section 1-10 - Application; fees

Current through July 10, 2024
Authority: IC
				  25-2.1-2-15
Affected: IC
				  25-1-8-6; IC 25-2.1
Sec. 10.
(a) The
				following is a schedule of fees adopted by the board:
(1) Transfer of grades, seventy-five dollars
				($75).
(2) CPA certificate by
				reciprocity, seventy-five dollars ($75).
(3) Triennial certificate of registration for
				CPAs, PAs, and APs, seventy-five dollars ($75).
(4) The reinstatement fees for expired
				triennial certificates of registration for CPAs, PAs, and APs are set according
				to IC 25-1-8-6.
(5) Triennial permit to practice for firms,
				thirty dollars ($30).
(6) The
				reinstatement fees for expired triennial permits to practice for firms are set
				according to IC
				25-1-8-6.
(7) Verification of certificate of
				registration for CPA, PA, or AP to another state, twenty-five dollars
				($25).
Indiana Administrative Code › Title 872 - INDIANA BOARD OF ACCOUNTANCY › Article 1 - GENERAL PROVISIONS › Rule 1 - Requirements for Certification, Licensure, and Registration › Section 1-10.5 - Accountant investigative fund

Current through July 10, 2024
Authority: IC 25-2.1
Affected: IC
				  25-2.1-8-4
Sec. 10.5.
(a) To
				provide funds for administering and enforcing the provisions of IC 25-2.1,
				including investigating and taking action against persons who violate IC
				25-2.1, in addition to the fees required under section 10 of this rule, the
				board shall charge and collect the following fees:
(1) Ten dollars ($10) for the issuance of a
				certificate to practice as a certified public accountant.
(2) For the triennial renewal of a
				certificate to practice as:
(A) an accounting
				practitioner: $30
(B) a certified
				public accountant: $30
(C) a public
				accountant: $30
Indiana Administrative Code › Title 872 - INDIANA BOARD OF ACCOUNTANCY › Article 1 - GENERAL PROVISIONS › Rule 1 - Requirements for Certification, Licensure, and Registration › Section 1-11 - Notice by mail

Current through July 10, 2024
Authority: IC
				  25-2.1-2-15
Affected: IC 25-2.1
Sec. 11.
It is the policy of the Board or the Board's designee to
				  mail all correspondence and notices to candidates and registrants at their last
				  known address of record on file with the Board or the Board's designee. Failure
				  to receive such correspondence or notices does not relieve the candidate or
				  registrant of the obligation to pay application or renewal
				  fees.
Indiana Administrative Code › Title 872 - INDIANA BOARD OF ACCOUNTANCY › Article 1 - GENERAL PROVISIONS › Rule 1 - Requirements for Certification, Licensure, and Registration › Section 1-12.1 - Contents of examinations; grading

Current through July 10, 2024
Authority: IC
				  25-2.1-2-15
Affected: IC
				  25-2.1-3
Sec. 12.1.
The examination administered to CPA examination candidates
				  under IC 25-2.1-3 may be either:
(1) the Uniform CPA Examination developed and
				scored by the AICPA; or
(2) the
				successor to the Uniform CPA Examination that is developed and scored by the
				AICPA.
Indiana Administrative Code › Title 872 - INDIANA BOARD OF ACCOUNTANCY › Article 1 - GENERAL PROVISIONS › Rule 1 - Requirements for Certification, Licensure, and Registration › Section 1-14 - Time of holding examinations; notice

Current through July 10, 2024
Authority: IC
				  25-2.1-2-15
Affected: IC 25-2.1
Sec. 14.
(a)
				Candidates will be allowed to take the examination during the following four
				(4) testing windows in a calendar year. A testing window is equal to a calendar
				quarter (January-March, April-June, July-September, October-December). Testing
				will be available to candidates no less than two (2) months out of each testing
				window.
(b) Eligible candidates
				shall be notified of the time, place, and procedures of the examination or
				shall independently contact the board, the board's designee, or a test center
				operator to schedule the time, place, and procedures for the examination at an
				approved test site.
Indiana Administrative Code › Title 872 - INDIANA BOARD OF ACCOUNTANCY › Article 1 - GENERAL PROVISIONS › Rule 1 - Requirements for Certification, Licensure, and Registration › Section 1-19.1 - Certified public accountants; passing grades; conditioned candidates; reexaminations; timing; notice

Current through July 10, 2024
Authority: IC
				  25-2.1-2-15
Affected: IC
				  25-2.1-3
Sec. 19.1.
(a) A CPA
				candidate must attain the uniform passing grade established by the
				administrator of the Uniform CPA Examination, or its successor.
(b) A candidate may take the required
				examination sections individually, in any order, and in the form and manner as
				prescribed by the administrator of the Uniform CPA Examination, or its
				successor. Credit for any examination section passed shall be valid for a
				period of eighteen (18) months, which shall be calculated from the actual date
				the candidate took the examination section, without having to attain a minimum
				score on any failed examination section, and without regard to whether the
				candidate has taken other examination sections, provided the following:
(1) Candidates must pass all required
				sections of the examination within a rolling eighteen (18) month period, which
				shall begin on the date that the first passed examination section is
				taken.
(2) If a candidate does not
				pass all sections of the examination within the eighteen (18) month period,
				credit for any examination section passed outside of that examination must be
				retaken.
Indiana Administrative Code › Title 872 - INDIANA BOARD OF ACCOUNTANCY › Article 1 - GENERAL PROVISIONS › Rule 1 - Requirements for Certification, Licensure, and Registration › Section 1-25 - Transfer of credits

Current through July 10, 2024
Authority: IC
				  25-2.1-2-15
Affected: IC
				  25-2.1-3-7
Sec. 25.
An applicant for a CPA certificate who has taken the Uniform
				  CPA examination under the jurisdiction of another state may be given credit for
				  subjects passed as provided for by IC
				  25-2.1-3-7.
Indiana Administrative Code › Title 872 - INDIANA BOARD OF ACCOUNTANCY › Article 1 - GENERAL PROVISIONS › Rule 1 - Requirements for Certification, Licensure, and Registration › Section 1-30 - Disciplinary action against APs; preparing or rendering opinions

Current through July 10, 2024
Authority: IC
				  25-2.1-2-15
Affected: IC 23-1.5; IC 25-2.1
Sec. 30.
Any certificate, license, or permit to practice issued by
				  the board to an AP may be subject to disciplinary action for preparing or
				  rendering the following:
(1) Opinions
				on financial statements.
(2)
				Schedules.
(3) Reports.
(4) Exhibits for:
(A) publication;
(B) credit purposes;
(C) use in court of law or equity;
				or
(D) other
				purposes.
Indiana Administrative Code › Title 872 - INDIANA BOARD OF ACCOUNTANCY › Article 1 - GENERAL PROVISIONS › Rule 2 - Code of Professional Conduct › Section 2-1 - Rules of professional conduct; applicability

Current through July 10, 2024
Authority: IC
				  25-2.1-2-15; IC
				  25-2.1-2-16
Affected: IC
				  4-22-2; IC 23-1.5; IC
				  25-1-11-12; IC 25-2.1
Sec. 1.
(a) In the
				interpretation and enforcement of this rule, the board will give consideration,
				but not necessarily dispositive weight, to relevant interpretations, rulings,
				and opinions issued by the following:
(1)
				Boards of other jurisdictions.
(2)
				Appropriately authorized committees on ethics of professional
				organizations.
Indiana Administrative Code › Title 872 - INDIANA BOARD OF ACCOUNTANCY › Article 1 - GENERAL PROVISIONS › Rule 2 - Code of Professional Conduct › Section 2-2.1 - Records furnished to clients

Current through July 10, 2024
Authority: IC
				  25-2.1-2-15
Affected: IC 25-2.1
Sec. 2.1.
A licensee shall furnish to his client or former client,
				  upon request made within a reasonable time:
(1) any accounting or other records belonging
				to, or obtained from or on behalf of, the client which the licensee removed
				from the client's premises or received for the client's account, but the
				licensee may make and retain copies of such documents when they form the basis
				for work done by him; and
(2) a
				copy of the licensee's working papers, to the extent that such working papers
				include records which would ordinarily constitute part of the client's books
				and records are not otherwise available to the client.
Indiana Administrative Code › Title 872 - INDIANA BOARD OF ACCOUNTANCY › Article 1 - GENERAL PROVISIONS › Rule 3 - Permits to Practice; Continuing Education › Section 3-3 - Renewal of certificate

Current through July 10, 2024
Authority: IC 25-2.1-2-15
Affected: IC 25-2.1-4-5
Sec. 3.
(a)
				Applicants for renewal of a certificate as a CPA, PA, or AP must complete a
				minimum of one hundred twenty (120) hours of instruction acceptable under this
				section and sections 4 and 5.1 of this rule. Subsections (c) and (d) and
				sections 3.1 through 3.4 of this rule will apply to determine the number of
				hours.
(b) CPE is measured by
				course length with one (1) fifty (50) minute period equal to one (1) hour of
				CPE credit. One-half (1/2) hour CPE credit increments (equal to twenty-five
				(25) minutes) are permitted after the first hour of credit has been earned in a
				given course. When the total minutes of a course are greater than fifty (50)
				minutes, but not divisible by fifty (50), CPE credit hours granted will be
				rounded down to the nearest one-half (1/2) credit. For example, for courses
				with segments totaling one hundred forty (140) minutes, two and one-half (2
				1/2) hours CPE credit may be granted.
(c) A minimum of ten percent (10%) of the
				required minimum hours in a reporting period shall be in accounting or
				auditing, or both.
(d) An ethics
				requirement of four (4) hours of CPE credit shall be met during the reporting
				period through:
(1) a minimum of four (4)
				hours in ethics;
(2) completion of
				a competency-based ethics course; or
(3) experience that augments the applicant's
				knowledge and skill in providing accounting services specifically through
				application of the code of professional conduct (as adopted in
				872 IAC
				1-2-1(b)(1)), which shall be in a
				noncompensated role with a professional or trade organization verified by the
				organization.
Indiana Administrative Code › Title 872 - INDIANA BOARD OF ACCOUNTANCY › Article 1 - GENERAL PROVISIONS › Rule 3 - Permits to Practice; Continuing Education › Section 3-3.1 - CPE credit for instruction

Current through July 10, 2024
Authority: IC
				  25-2.1-2-15
Affected: IC
				  25-2.1-4-5
Sec. 3.1.
(a)
				Preparation time for the participant does not qualify for CPE credit.
(b) Actual time as lecturer, instructor, or
				discussion leader may be included. Two (2) hours of preparation time shall be
				granted to each instructor per one (1) hour of CPE allowed time for the course,
				provided that this credit is claimed once on the first time that the instructor
				conducts the course. Total time under this subsection shall be limited to fifty
				percent (50%) of the total minimum required for the reporting period. There
				will be no preparation time or actual time as a lecturer, instructor, or
				discussion leader granted for lecturers, instructors, or discussion leaders of
				a repeated course.
(c) College
				instructors teaching courses on a day-to-day basis will not receive any CPE
				credit as an instructor.
Indiana Administrative Code › Title 872 - INDIANA BOARD OF ACCOUNTANCY › Article 1 - GENERAL PROVISIONS › Rule 3 - Permits to Practice; Continuing Education › Section 3-3.2 - CPE self-study

Current through July 10, 2024
Authority: IC
				  25-2.1-2-15
Affected: IC
				  25-2.1-4-5
Sec. 3.2.
(a)
				Self-study courses shall be acceptable, provided the following:
(1) The subject matter is acceptable under
				section 4 of this rule.
(2) A
				certificate of satisfactory completion is awarded no later than the end of the
				reporting period. The time to be included is the CPE course rating.
(3) Total time of self-study as allowed under
				this section is limited to fifty percent (50%) of the total minimum requirement
				for the reporting period.