Indiana § 25-1-22-18 - Commencing of action not subject to exhausting administrative remedies

§ 25-1-22-18. Commencing of action not subject to exhausting administrative remedies

Sec. 18. (a) Notwithstanding any other law, an action under this chapter may be commenced, and relief may be granted, in a judicial proceeding without regard to whether the person commencing the action has sought or exhausted available administrative remedies.

(b) In an action or proceeding to enforce a provision of this chapter, a prevailing party who establishes a violation of this chapter is entitled to recover reasonable attorney's fees.

As added by P.L.10-2023, SEC.1.

IC 25-2ARTICLE 2. REPEALEDRepealed by P.L.30-1993, SEC.8.

IC 25-2.1ARTICLE 2.1. ACCOUNTANTS

Ch. 1.Title and Definitions Ch. 2.State Board of Accountancy Ch. 3.Certified Public Accountant Ch. 4.Certificates Ch. 5.Permits for Firms Ch. 6.Accounting Practitioners Ch. 7.Appointment of Agent Ch. 8.Enforcement Ch. 9.Complaints Ch. 10.Hearings Ch. 11.Reinstatement Ch. 12.Violations Ch. 13.Injunctions and Criminal Penalties Ch. 14.Client Records Ch. 15.Statute of Limitations

IC 25-2.1-1Chapter 1. Title and Definitions

25-2.1-1-1Short title 25-2.1-1-2Applicability of definitions 25-2.1-1-3"Accounting practitioner" 25-2.1-1-3.3"AICPA" 25-2.1-1-3.8"Attest" 25-2.1-1-4"Board" 25-2.1-1-5"Certificate" 25-2.1-1-6"Client" 25-2.1-1-6.2"Competency based learning" 25-2.1-1-6.3"Compilation" 25-2.1-1-6.5"CPA" 25-2.1-1-7"Firm" 25-2.1-1-7.5Repealed 25-2.1-1-8"Licensee" 25-2.1-1-8.5"PA" 25-2.1-1-8.7"Peer review" 25-2.1-1-9"Permit" 25-2.1-1-10"Practice of accountancy" 25-2.1-1-10.2"Principal place of business" 25-2.1-1-10.3"Professional" 25-2.1-1-10.5"Program of learning" 25-2.1-1-11"Public accountant" 25-2.1-1-12Expired 25-2.1-1-13"Report" 25-2.1-1-14"State" 25-2.1-1-15"Substantial equivalency"

IC 25-2.1-1-1Short title Sec. 1. This article may be cited as "the accountancy act of 2007".

As added by P.L.30-1993, SEC.7. Amended by P.L.128-2001, SEC.3; P.L.190-2007, SEC.1.

IC 25-2.1-1-2Applicability of definitions Sec. 2. The definitions of this chapter apply throughout this article.

As added by P.L.30-1993, SEC.7.

IC 25-2.1-1-3"Accounting practitioner" Sec. 3. "Accounting practitioner" means a person certified under IC 25-2.1-6.

As added by P.L.30-1993, SEC.7.

IC 25-2.1-1-3.3"AICPA" Sec. 3.3. "AICPA" refers to the American Institute of Certified Public Accountants.

As added by P.L.128-2001, SEC.4.

IC 25-2.1-1-3.8"Attest" Sec. 3.8. "Attest" means to provide any of the following services:

(1) An audit or other engagement performed in accordance with the AICPA Statements on Auditing Standards (SAS) or other similar standards adopted by reference under IC 25-2.1-2-15.

(2) A review of a financial statement performed in accordance with the AICPA Statements on Standards for Accounting and Review Services (SSARS) or other similar standards adopted by reference under IC 25-2.1-2-15.

(3) An examination of prospective financial information performed in accordance with the AICPA Statements on Standards for Attestation Engagements (SSAE) or other similar standards adopted by reference under IC 25-2.1-2-15.

(4) An engagement performed in accordance with the standards of the Public Company Accounting Oversight Board.

(5) An examination, a review, or an agreed upon procedure to be performed in accordance with the SSAE, other than an examination described in subdivision (3).

As added by P.L.128-2001, SEC.5. Amended by P.L.190-2007, SEC.2; P.L.112-2014, SEC.15.

IC 25-2.1-1-4"Board" Sec. 4. "Board" means the Indiana board of accountancy established by IC 25-2.1-2-1.

As added by P.L.30-1993, SEC.7.

IC 25-2.1-1-5"Certificate" Sec. 5. "Certificate" means:

(1) a certificate for a certified public accountant issued under IC 25-2.1-3 or IC 25-2.1-4;

(2) a certificate of registration for an accounting practitioner issued under IC 25-2.1-6-1 (before its repeal); or

(3) a certificate for a certified public accountant, public accountant, or accounting practitioner renewed under IC 25-2.1-4.

As added by P.L.30-1993, SEC.7. Amended by P.L.128-2001, SEC.6; P.L.190-2007, SEC.3.

IC 25-2.1-1-6"Client" Sec. 6. "Client" means an individual or entity retaining a licensee for the performance of professional services.

As added by P.L.30-1993, SEC.7.

IC 25-2.1-1-6.2"Competency based learning" Sec. 6.2. "Competency based learning" refers to systems of instruction, assessment, grading, and academic reporting that are based on individualized learning to allow an individual to demonstrate proficiency of professional development content, regardless of time, place, or pace of learning. The term may include:

(1) traditional hours based learning;

(2) competency based learning activities; or

(3) experiences designed to increase the licensee's professional competence.

As added by P.L.30-2017, SEC.1. Amended by P.L.57-2019, SEC.1.

IC 25-2.1-1-6.3"Compilation" Sec. 6.3. "Compilation" means providing a service of any compilation engagement to be performed in accordance with AICPA Statements on Standards for Accounting and Review Services (SSARS).

As added by P.L.128-2001, SEC.7. Amended by P.L.83-2024, SEC.2.

IC 25-2.1-1-6.5"CPA" Sec. 6.5. "CPA" means a certified public accountant.

As added by P.L.128-2001, SEC.8.

IC 25-2.1-1-7"Firm" Sec. 7. "Firm" means a proprietorship, a general business corporation, a professional corporation, a limited liability company, a partnership, or other form of legal entity issued a permit under IC 25-2.1-5 or a registration under IC 25-2.1-6.

As added by P.L.30-1993, SEC.7. Amended by P.L.128-2001, SEC.9.

IC 25-2.1-1-7.5RepealedAs added by P.L.30-2017, SEC.2. Repealed by P.L.57-2019, SEC.2.

IC 25-2.1-1-8"Licensee" Sec. 8. "Licensee" means the holder of:

(1) a certificate; or

(2) a firm permit issued under IC 25-2.1-5 or IC 25-2.1-6.

As added by P.L.30-1993, SEC.7. Amended by P.L.128-2001, SEC.10.

IC 25-2.1-1-8.5"PA" Sec. 8.5. "PA" means a public accountant.

As added by P.L.128-2001, SEC.11.

IC 25-2.1-1-8.7"Peer review" Sec. 8.7. (a) "Peer review" means a study, an appraisal, or a review of at least one (1) aspect of the professional work of:

(1) an individual who; or

(2) a firm in the practice of accountancy that;

attests or issues compilation reports, by at least one (1) individual who holds a certificate from any state and possesses qualifications that meet the applicable substantial equivalency standards and who is independent of the individual or firm being reviewed.

(b) After June 30, 2012, any reference in any law, rule, or other document to "quality review" as that term was applied under this article before July 1, 2012, shall be treated as a reference to peer review.

As added by P.L.197-2011, SEC.75. Amended by P.L.83-2024, SEC.3.

IC 25-2.1-1-9"Permit" Sec. 9. "Permit" means a permit to practice accountancy as a firm issued under IC 25-2.1-5 or by another state.

As added by P.L.30-1993, SEC.7. Amended by P.L.128-2001, SEC.12.

IC 25-2.1-1-10"Practice of accountancy" Sec. 10. (a) "Practice of accountancy" means the performance or the offering to perform by a licensee of a service involving:

(1) the use of accounting or auditing skills, including the issuance of reports on financial statements;

(2) management advisory, financial advisory, or consulting services; or

(3) the preparation of tax returns or the furnishing of advice on tax matters.

(b) The term does not include the performance or offering of the following services if the person performing or offering the services is not a licensee and no representation is made that the person performing or offering the service is a licensee:

(1) The selling and installing of data processing or bookkeeping equipment and forms.

(2) The preparation of tax returns.

(3) The performance of bookkeeping.

As added by P.L.30-1993, SEC.7. Amended by P.L.128-2001, SEC.13.

IC 25-2.1-1-10.2"Principal place of business" Sec. 10.2. "Principal place of business" means the office location designated by the licensee for purposes of substantial equivalency and reciprocity.

As added by P.L.14-2023, SEC.1.

IC 25-2.1-1-10.3"Professional" Sec. 10.3. "Professional" means the following:

(1) For a certified public accountant, arising out of or related to the specialized knowledge or skills associated with certified public accountants.

(2) For a public accountant, arising out of or related to the specialized knowledge or skills associated with public accountants.

(3) For an accounting practitioner, arising out of or related to the specialized knowledge or skills associated with accounting practitioners.

As added by P.L.128-2001, SEC.14.

IC 25-2.1-1-10.5"Program of learning" Sec. 10.5. "Program of learning" refers to a collection of learning activities that are designed and intended as professional development and that maintain professional competency by achieving specific learning outcomes.

As added by P.L.30-2017, SEC.3.

IC 25-2.1-1-11"Public accountant" Sec. 11. "Public accountant" means an individual certified by the board under IC 25-2.1-6.

As added by P.L.30-1993, SEC.7.

IC 25-2.1-1-12ExpiredAs added by P.L.30-1993, SEC.7. Amended by P.L.190-2007, SEC.4; P.L.197-2007, SEC.27; P.L.197-2011, SEC.76. Expired 7-1-2012 by P.L.197-2011, SEC.76.

IC 25-2.1-1-13"Report" Sec. 13. (a) "Report", when used with reference to any attest or compilation service, means an opinion, report, or other form of language that states or implies assurance as to the reliability of the attested information or compiled financial statements and that also includes or is accompanied by any statement or implication that the individual or firm issuing it has special knowledge or competence in accounting or auditing. The statement or implication of special knowledge or competence may arise from use by the issuer of the report of names or titles indicating that the individual is an accountant or auditor or from the language of the report.

(b) The term includes any form of language that disclaims an opinion when the form of the language is conventionally understood to imply any positive assurance as to:

(1) the reliability of the attested information or compiled financial statements referred to; or

(2) special competence on the part of the individual or firm issuing the language.

(c) The term includes any other form of language that is conventionally understood to imply an assurance or special knowledge or competence described in subsection (b).

As added by P.L.30-1993, SEC.7. Amended by P.L.128-2001, SEC.15; P.L.112-2014, SEC.16.

IC 25-2.1-1-14"State" Sec. 14. "State" means a state of the United States, the District of Columbia, Puerto Rico, the United States Virgin Islands, and Guam.

As added by P.L.30-1993, SEC.7.

IC 25-2.1-1-15"Substantial equivalency" Sec. 15. "Substantial equivalency" means a determination by the board or its designee that the:

(1) education, examination, and experience requirements contained in the laws and administrative rules of another state are comparable to or exceed the education, examination, and experience requirements of this state; or

(2) education, examination, and experience qualifications of the holder of a certificate granted by another state are comparable to or exceed the education, examination, and experience requirements of this state.

As added by P.L.128-2001, SEC.16.

IC 25-2.1-2Chapter 2. State Board of Accountancy

25-2.1-2-1Establishment of board 25-2.1-2-2Enforcement responsibilities 25-2.1-2-3Membership of board; qualifications 25-2.1-2-4Terms 25-2.1-2-5Removal 25-2.1-2-6Chairman; officers 25-2.1-2-7Meetings 25-2.1-2-8Quorum 25-2.1-2-9Seal 25-2.1-2-10Compensation and reimbursements 25-2.1-2-11Document retention and registries; admissibility of records 25-2.1-2-12Deposit and accounting for fees 25-2.1-2-13Appointment of enforcement personnel 25-2.1-2-14Actions and proceedings; judicial powers 25-2.1-2-15Adoption of rules 25-2.1-2-16Rules; professional standards

IC 25-2.1-2-1Establishment of board Sec. 1. The Indiana board of accountancy is established.

As added by P.L.30-1993, SEC.7.

IC 25-2.1-2-2Enforcement responsibilities Sec. 2. The board is responsible for the administration and enforcement of this article.

As added by P.L.30-1993, SEC.7.

IC 25-2.1-2-3Membership 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.

IC 25-2.1-2-4Terms 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.

IC 25-2.1-2-5Removal 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.

IC 25-2.1-2-6Chairman; 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.

IC 25-2.1-2-7Meetings Sec. 7. The board shall meet at times and places determined by the board.

As added by P.L.30-1993, SEC.7.

IC 25-2.1-2-8Quorum Sec. 8. A quorum of the board consists of a majority of the appointed members.

As added by P.L.30-1993, SEC.7.

IC 25-2.1-2-9Seal Sec. 9. The board shall adopt and use an official seal.

As added by P.L.30-1993, SEC.7.

IC 25-2.1-2-10Compensation 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.

IC 25-2.1-2-11Document 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.

IC 25-2.1-2-12Deposit 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.

IC 25-2.1-2-13Appointment 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.

IC 25-2.1-2-14Actions 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.

IC 25-2.1-2-15Adoption 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) Peer reviews 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; P.L.83-2024, SEC.4.

IC 25-2.1-2-16Rules; professional standards Sec. 16. (a) The board may adopt a rule under IC 4-22-2 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 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 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.

As added by P.L.25-2012, SEC.2. Amended by P.L.93-2024, SEC.182.

IC 25-2.1-3Chapter 3. Certified Public Accountant

25-2.1-3-1Qualification for certificate 25-2.1-3-2Examination; qualifications; education requirement 25-2.1-3-2Examination; qualifications; education requirement 25-2.1-3-3Examination; contents 25-2.1-3-4Time of holding examinations 25-2.1-3-5Use of standardized test; contracting for administration of examination 25-2.1-3-6Repealed 25-2.1-3-7Examination in another state; partial credit 25-2.1-3-8Examination; waiver; conditional credit 25-2.1-3-9Examination; fee 25-2.1-3-10Qualifications; experience requirement 25-2.1-3-10Qualifications; experience requirement 25-2.1-3-11Advanced degree instead of accountancy experience requirement 25-2.1-3-11Repealed 25-2.1-3-12Good character requirement

IC 25-2.1-3-1Qualification 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.

IC 25-2.1-3-2Examination; qualifications; education requirement Note: This version of section effective until 1-1-2027. See also following version of this section, effective 1-1-2027.

Sec. 2. (a) A first time examination candidate must have at least:

(1) 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; or

(2) a baccalaureate degree with a concentration in accounting 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; P.L.25-2026, SEC.1.

IC 25-2.1-3-2Examination; qualifications; education requirement Note: This version of section effective 1-1-2027. See also preceding version of this section, effective until 1-1-2027.

Sec. 2. (a) A first time examination candidate must have at least:

(1) 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; or

(2) a baccalaureate degree with a concentration in accounting or equivalent as determined by the board to be appropriate.

(b) The education requirement for initial licensure may be met through any of the following pathways:

(1) The completion of a baccalaureate degree with a concentration in accounting, conferred by a college or university as deemed acceptable by the board.

(2) The completion of a baccalaureate degree with a concentration in accounting, totaling one hundred fifty (150) hours, conferred by a college or university as deemed acceptable by the board.

(3) The completion of a post-baccalaureate degree with a concentration in accounting, conferred by a college or university as deemed acceptable by the board.

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; P.L.85-2025, SEC.1; P.L.25-2026, SEC.2.

IC 25-2.1-3-3Examination; 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.

IC 25-2.1-3-4Time 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.

IC 25-2.1-3-5Use 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.

IC 25-2.1-3-6RepealedAs added by P.L.30-1993, SEC.7. Amended by P.L.128-2001, SEC.20. Repealed by P.L.6-2003, SEC.7.

IC 25-2.1-3-7Examination 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.

IC 25-2.1-3-8Examination; 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.

IC 25-2.1-3-9Examination; 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.

IC 25-2.1-3-10Qualifications; experience requirement Note: This version of section effective until 1-1-2027. See also following version of this section, effective 1-1-2027.

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.

IC 25-2.1-3-10Qualifications; experience requirement Note: This version of section effective 1-1-2027. See also preceding version of this section, effective until 1-1-2027.

Sec. 10. (a) An applicant for licensure under:

(1) section 2(b)(1) of this chapter must have two (2) years of experience in the accounting profession; or

(2) section 2(b)(2) or 2(b)(3) of this chapter must have one (1) year in the accounting profession.

(b) 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; P.L.85-2025, SEC.2.

IC 25-2.1-3-11Advanced degree instead of accountancy experience requirement Note: This version of section effective until 1-1-2027. See also following repeal of this section, effective 1-1-2027.

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.

IC 25-2.1-3-11Repealed Note: This repeal of section effective 1-1-2027. See also preceding version of this section, effective until 1-1-2027.

As added by P.L.30-1993, SEC.7. Amended by P.L.128-2001, SEC.22. Repealed by P.L.85-2025, SEC.3.

IC 25-2.1-3-12Good 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.

IC 25-2.1-4Chapter 4. Certificates

25-2.1-4-1Renewal of certificate 25-2.1-4-2Expiration date of certificate 25-2.1-4-3Form and time of application; time for grant or denial; temporary certificates 25-2.1-4-4Applicants from other states; requirements 25-2.1-4-5Continuing education; renewal requirements; inactive and retired status 25-2.1-4-6Fees 25-2.1-4-7Applicant information on foreign state jurisdiction licensures and suspensions; duty to provide 25-2.1-4-8Foreign nation accountancy designation; requirements for state licensure 25-2.1-4-9Applicant information on foreign accountancy designation to practice or suspension from practice; duty to provide 25-2.1-4-10Certification or permit not required for CPA certificate holders from other states; conditions

IC 25-2.1-4-1Renewal 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.

IC 25-2.1-4-2Expiration 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 25-1-5-4.

(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; P.L.29-2026, SEC.28.

IC 25-2.1-4-3Form 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.

IC 25-2.1-4-4Applicants 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.

IC 25-2.1-4-5Continuing 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.

IC 25-2.1-4-6Fees Sec. 6. The board shall establish fees under IC 25-1-8-2.

As added by P.L.30-1993, SEC.7.

IC 25-2.1-4-7Applicant 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.

IC 25-2.1-4-8Foreign 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.

IC 25-2.1-4-9Applicant 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.

IC 25-2.1-4-10Certification 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.

IC 25-2.1-5Chapter 5. Permits for Firms

25-2.1-5-1Grant of permit or renewal 25-2.1-5-2Expiration of renewal 25-2.1-5-3Form and time for application; grant or denial; temporary permit 25-2.1-5-4Application for initial permit; demonstration of firm member qualifications 25-2.1-5-5Application for initial permit; registration of separate offices run by qualified person 25-2.1-5-6Fees 25-2.1-5-7Information as to other jurisdictions where applicant practices; notice of changes in practice or suspension of members 25-2.1-5-8Rules requiring peer review before renewal 25-2.1-5-9Peer review; confidentiality of records

IC 25-2.1-5-1Grant 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.

IC 25-2.1-5-2Expiration 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.

IC 25-2.1-5-3Form 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.

IC 25-2.1-5-4Application 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.

IC 25-2.1-5-5Application 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.

IC 25-2.1-5-6Fees Sec. 6. The board shall establish fees under IC 25-1-8-2.

As added by P.L.30-1993, SEC.7.

IC 25-2.1-5-7Information 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.

IC 25-2.1-5-8Rules 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 allow the administering entity to provide access to the results of its most recently accepted peer review and other objective information specified by the rules to the board;

(4) require, with respect to peer reviews under subdivision (2), that the peer review be subject to review by an oversight committee 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 board 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; P.L.83-2024, SEC.5.

IC 25-2.1-5-9Peer 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.

IC 25-2.1-6Chapter 6. Accounting Practitioners

25-2.1-6-1Repealed 25-2.1-6-2Repealed 25-2.1-6-3Repealed 25-2.1-6-4Repealed 25-2.1-6-4.5No new certificates; renewal of certificate held before July 1, 2007 25-2.1-6-5Use of title "accounting practitioner" 25-2.1-6-6Practice of accounting practitioners as firm 25-2.1-6-7Verification of application for firm registration; notice of membership changes 25-2.1-6-8Issuance or renewal of permit to firm

IC 25-2.1-6-1RepealedAs added by P.L.30-1993, SEC.7. Amended by P.L.128-2001, SEC.34. Repealed by P.L.190-2007, SEC.16.

IC 25-2.1-6-2RepealedAs added by P.L.30-1993, SEC.7. Amended by P.L.128-2001, SEC.35. Repealed by P.L.190-2007, SEC.16.

IC 25-2.1-6-3RepealedAs added by P.L.30-1993, SEC.7. Repealed by P.L.190-2007, SEC.16.

IC 25-2.1-6-4RepealedAs added by P.L.30-1993, SEC.7. Repealed by P.L.190-2007, SEC.16.

IC 25-2.1-6-4.5No 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.

IC 25-2.1-6-5Use 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.

IC 25-2.1-6-6Practice 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.

IC 25-2.1-6-7Verification 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.

IC 25-2.1-6-8Issuance 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.

IC 25-2.1-7Chapter 7. Appointment of Agent

25-2.1-7-1Appointment of secretary of state as process agent

IC 25-2.1-7-1Appointment 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.

IC 25-2.1-8Chapter 8. Enforcement

25-2.1-8-1Sanctions and disciplinary action; investigating complaints 25-2.1-8-2Peer review and continuing professional education requirements in addition to remedies 25-2.1-8-3Repealed 25-2.1-8-4Accountant investigative fund; establishment; appropriation; memorandum of understanding; review

IC 25-2.1-8-1Sanctions 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.

IC 25-2.1-8-2Peer 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 peer review.

(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; P.L.83-2024, SEC.6.

IC 25-2.1-8-3RepealedAs added by P.L.30-1993, SEC.7. Repealed by P.L.179-1997, SEC.8.

IC 25-2.1-8-4Accountant 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.

IC 25-2.1-9Chapter 9. Complaints

25-2.1-9-1Investigation of complaints 25-2.1-9-2Investigation by investigating officer; report; confidentiality of information 25-2.1-9-3Disposition of complaint 25-2.1-9-4Peer review rating of fail; definitions 25-2.1-9-5Peer review immunity

IC 25-2.1-9-1Investigation 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.

IC 25-2.1-9-2Investigation by investigating officer; report; confidentiality of information Sec. 2. (a) The board may designate a member or other individual of appropriate competence to serve as investigating officer to conduct an investigation.

(b) After the completion of an investigation, the investigating officer shall file a report with the board.

(c) Unless the board has determined that there is reason to believe that the subject of an investigation has violated this article or IC 25-1-11, the report of the investigating officer, the complaint, if any, the testimony and documents submitted in support of the complaint or gathered in the investigation, and the fact of pendency of the investigation are confidential information and may not be disclosed to any individual except law enforcement authorities and, to the extent necessary to conduct the investigation, the subject of the investigation, individuals whose complaints are being investigated, and witnesses questioned in the course of the investigation.

As added by P.L.30-1993, SEC.7. Amended by P.L.179-1997, SEC.4.

IC 25-2.1-9-3Disposition of complaint Sec. 3. (a) If the board has reason to believe that the subject of an investigation has committed a violation of this article or IC 25-1-11:

(1) the board shall direct that a complaint be issued under IC 25-1-7, if the subject of the investigation is a licensee; and

(2) the board shall take appropriate action under IC 25-1-7-14, if the subject of the investigation is not a licensee.

(b) Subsection (a) does not prohibit the board from taking an action permitted under IC 25-1 or IC 25-2.1-8-2, including an action under the following:

(1) IC 25-1-4-5 (conditional license and other actions related to continuing education or lapsed license).

(2) IC 25-1-5-4 (refusal to issue a license or placement on probationary status).

(c) If the board does not proceed under subsection (a) or (b), the board shall close the matter and may release the information only with the consent of the individual or firm that was under investigation.

As added by P.L.30-1993, SEC.7. Amended by P.L.179-1997, SEC.5; P.L.84-2010, SEC.20; P.L.197-2011, SEC.82; P.L.29-2026, SEC.29.

IC 25-2.1-9-4Peer review rating of fail; definitions Sec. 4. (a) This section applies to a licensee that receives a peer review rating of fail for a peer review conducted under IC 25-2.1-5-8.

(b) The following definitions apply throughout this section:

(1) "Administering entity" refers to the body established or sanctioned by the board to conduct a peer review program.

(2) "Director" refers to the director of the division of consumer protection in the office of the attorney general.

(3) "Oversight committee" refers to a committee of licensees who are not board members that is designated by the board to receive the results of a peer review.

(c) The board shall provide the director with the name and contact information for the administering entity.

(d) The oversight committee may forward the results of a peer review to the director. Receipt of the results may be treated under IC 25-1-7-4, IC 25-1-7-5, and IC 25-1-7-6 as a complaint submitted by the board. If, after conducting an investigation, the director believes that a licensee should be subjected to disciplinary sanctions by the board, the director shall report the director's determination to the attorney general. Upon receiving the director's report, the attorney general may prosecute the matter, on behalf of the state of Indiana, before the board. IC 25-1-7-7(d) does not apply to a determination related to a complaint filed under this section.

(e) The administering entity shall cooperate with an investigation under IC 25-1-7 of a complaint filed under this section. However, all complaints and information pertaining to a complaint are confidential until the attorney general files notice with the board of the attorney general's intent to prosecute a licensee under IC 25-1-7-7. Any meeting of the board, the oversight committee, or a designee of the board or oversight committee that is required in an investigation conducted before the attorney general files notice of intent to prosecute shall be conducted as an executive session under IC 5-14-1.5-6.1.

As added by P.L.197-2011, SEC.83. Amended by P.L.83-2024, SEC.7; P.L.92-2025, SEC.71.

IC 25-2.1-9-5Peer review immunity Sec. 5. An:

(1) entity administering a peer review program;

(2) officer, member, or employee of an entity administering a peer review program;

(3) employee or member of a peer review committee; and

(4) entity in which or for which a member of a peer review committee is a sole proprietor, a partner, a shareholder, a member, or an employee;

is immune from civil liability that would otherwise arise from communications, supervision, findings, recommendations, evaluations, reports, opinions, or other actions taken or omissions occurring in good faith in the course and scope of the duties of a peer review administering entity or a peer review committee that arise under this article, including the rules adopted by the board.

As added by P.L.197-2011, SEC.84. Amended by P.L.83-2024, SEC.8.

IC 25-2.1-10Chapter 10. Hearings

25-2.1-10-1Conduct of hearing 25-2.1-10-2Repealed 25-2.1-10-3Repealed 25-2.1-10-4Repealed 25-2.1-10-5Repealed 25-2.1-10-6Repealed 25-2.1-10-7Notice of sanctions; foreign state accountancy boards; other state authorities and professional organizations

IC 25-2.1-10-1Conduct of hearing Sec. 1. Each hearing conducted by the board must be held under IC 4-21.5-3.

As added by P.L.30-1993, SEC.7.

IC 25-2.1-10-2RepealedAs added by P.L.30-1993, SEC.7. Repealed by P.L.179-1997, SEC.8.

IC 25-2.1-10-3RepealedAs added by P.L.30-1993, SEC.7. Repealed by P.L.179-1997, SEC.8.

IC 25-2.1-10-4RepealedAs added by P.L.30-1993, SEC.7. Repealed by P.L.179-1997, SEC.8.

IC 25-2.1-10-5RepealedAs added by P.L.30-1993, SEC.7. Repealed by P.L.179-1997, SEC.8.

IC 25-2.1-10-6RepealedAs added by P.L.30-1993, SEC.7. Repealed by P.L.179-1997, SEC.8.

IC 25-2.1-10-7Notice of sanctions; foreign state accountancy boards; other state authorities and professional organizations Sec. 7. (a) If the board renders a decision imposing discipline against a licensee under IC 25-1-11, the board shall examine its records to determine whether the licensee holds a certificate or a permit to practice accountancy in another state and, if so, the board shall notify the board of accountancy of that state of the board's decision.

(b) The board may also furnish information relating to proceedings resulting in disciplinary action to other public authorities and to private professional organizations having a disciplinary interest in the licensee.

As added by P.L.30-1993, SEC.7. Amended by P.L.173-1996, SEC.4.

IC 25-2.1-11Chapter 11. Reinstatement

25-2.1-11-1Repealed 25-2.1-11-2Continuing professional education or peer review as conditions precedent 25-2.1-11-3Rules of procedure for reinstatement

IC 25-2.1-11-1RepealedAs added by P.L.30-1993, SEC.7. Repealed by P.L.179-1997, SEC.8.

IC 25-2.1-11-2Continuing professional education or peer review as conditions precedent Sec. 2. Before reinstating a suspended certificate or permit under IC 25-1-11-14, the board may require the applicant to show successful completion of specified continuing professional education or other actions, and the board may make the reinstatement of a certificate or permit conditional on satisfactory completion of a peer review specified by the board.

As added by P.L.30-1993, SEC.7. Amended by P.L.173-1996, SEC.5; P.L.197-2011, SEC.85; P.L.83-2024, SEC.9.

IC 25-2.1-11-3Rules of procedure for reinstatement Sec. 3. The board shall adopt rules under IC 4-22-2 concerning the procedures for reinstatement.

As added by P.L.30-1993, SEC.7.

IC 25-2.1-12Chapter 12. Violations

25-2.1-12-1Foreign country practitioners 25-2.1-12-2Reports of financial statements of another; right to issue by person without permit or certificate 25-2.1-12-3Applicability of IC 25-2.1-12-2 prohibitions 25-2.1-12-3.5Attest services performance prohibited 25-2.1-12-4Requirements to use certain titles 25-2.1-12-5Firm use of title "CPA" 25-2.1-12-6Individual use of title "PA" or "AP"; inactive licensee 25-2.1-12-7Firm use of title "PA" 25-2.1-12-8Use of other related titles; prohibition 25-2.1-12-9Use of terms by persons or firms without certificate or permit; prohibition 25-2.1-12-10Repealed 25-2.1-12-11Individual practitioner use of misleading firm name; firm names of successor partners 25-2.1-12-12Use of initials "P.A." by physician assistant

IC 25-2.1-12-1Foreign country practitioners Sec. 1. This chapter does not apply to an individual or a firm:

(1) that holds a designation granted in a foreign country entitling the holder to engage in the practice of accountancy or its equivalent in that country;

(2) whose activities in Indiana are limited to the provision of professional services to individuals or firms who are residents, to governments, or to business entities of the country in which the individual holds the entitlement;

(3) that does not issue reports with respect to the financial statements of another individual, firm, or governmental unit in Indiana; and

(4) that does not use in Indiana any title or designation other than the title or designation under which the individual practices in the individual's country, followed by a translation of the title or designation into the English language, if it is in a different language, and by the name of the country.

As added by P.L.30-1993, SEC.7.

IC 25-2.1-12-2Reports of financial statements of another; right to issue by person without permit or certificate Sec. 2. (a) Except as provided in subsection (b), an individual or a firm not holding a valid CPA or public accountant certificate under this article or permit under IC 25-2.1-5 may not issue a report on financial or attested statements of another individual, member, organization, or governmental unit.

(b) Notwithstanding subsection (a):

(1) an officer, a partner, or an employee of a firm or an organization may sign a statement or report in reference to the financial affairs of the firm or organization with any wording designating the position, title, or office that the signor holds; and

(2) a public official or employee may, in the performance by an individual of other services, use accounting skills, including the preparation of tax returns, management advisory services, and the preparation of financial statements without the issuance of reports related to those documents.

(c) A CPA or public accountant may not issue a report in standard form upon a compilation of financial information through any form of business that does not hold a valid permit issued under IC 25-2.1-5 unless the report discloses the name of the business through which the individual is issuing the report, and the individual:

(1) signs the compilation report identifying the individual as a CPA or public accountant; and

(2) meets the competency requirement provided in applicable standards.

As added by P.L.30-1993, SEC.7. Amended by P.L.128-2001, SEC.42; P.L.112-2014, SEC.21.

IC 25-2.1-12-3Applicability of IC 25-2.1-12-2 prohibitions Sec. 3. The prohibition contained in section 2 of this chapter is applicable to issuance, by an individual or a firm not holding a valid certificate or permit, of a report using any form of language conventionally used by licensees with respect to:

(1) a review of financial statements; and

(2) compilation of financial statements.

As added by P.L.30-1993, SEC.7.

IC 25-2.1-12-3.5Attest services performance prohibited Sec. 3.5. A holder of a CPA or PA certificate issued under this article may not perform attest services except through a firm that holds a valid permit under IC 25-2.1-5.

As added by P.L.128-2001, SEC.43.

IC 25-2.1-12-4Requirements to use certain titles Sec. 4. (a) An individual may not use the title or designation "certified public accountant", the abbreviation "CPA", or any other title, designation, words, letters, abbreviation, sign, card, or device tending to indicate that the individual is a certified public accountant unless the individual:

(1) holds a valid CPA certificate;

(2) meets the substantial equivalency standards of this article; or

(3) is an employee of a firm holding a permit under IC 25-2.1-5 and has not been an employee long enough to meet the experience requirement under IC 25-2.1-3-10 for a certificate.

(b) A licensee who has selected inactive status on the licensee's renewal form may not use the title or designation "certified public accountant" or the abbreviation "CPA" unless the title, designation, or abbreviation is immediately followed by the word "inactive".

(c) A licensee who has selected retired status on the renewal form of the licensee may not use the title or designation "certified public account" or the abbreviation "CPA" unless the title, designation, or abbreviation is immediately followed by the word "retired".

As added by P.L.30-1993, SEC.7. Amended by P.L.179-1997, SEC.6; P.L.128-2001, SEC.44; P.L.112-2014, SEC.22.

IC 25-2.1-12-5Firm use of title "CPA" Sec. 5. A firm may not provide attest services or use the title or designation "certified public accountant", the abbreviation "CPA", or any other title, designation, words, letters, abbreviation, sign, card, or device tending to indicate that the firm is composed of certified public accountants, unless:

(1) the firm holds a valid permit issued under IC 25-2.1-5; and

(2) ownership of the firm meets the requirements of this article and the rules adopted by the board.

As added by P.L.30-1993, SEC.7. Amended by P.L.128-2001, SEC.45.

IC 25-2.1-12-6Individual use of title "PA" or "AP"; inactive licensee Sec. 6. (a) An individual may not use the title or designation "public accountant" or "accounting practitioner", the abbreviation "PA" or "AP", or any other title, designation, words, letters, abbreviation, sign, card, or device tending to indicate that the individual is a public accountant or an accounting practitioner unless the individual holds a valid certificate.

(b) A licensee who has selected inactive status on the licensee's renewal form may not use the title or designation "public accountant" or "accounting practitioner" or the abbreviation "PA" or the abbreviation "AP" unless the title, designation, or abbreviation is immediately followed by the word "inactive".

As added by P.L.30-1993, SEC.7. Amended by P.L.179-1997, SEC.7; P.L.128-2001, SEC.46.

IC 25-2.1-12-7Firm use of title "PA" Sec. 7. A firm not holding a valid permit issued under IC 25-2.1-5 may not use the title or designation "public accountant", the abbreviation "PA", or any other title, designation, words, letters, abbreviation, sign, card, or device tending to indicate that the firm is composed of public accountants.

As added by P.L.30-1993, SEC.7.

IC 25-2.1-12-8Use of other related titles; prohibition Sec. 8. (a) An individual or a firm not holding a valid certificate or permit issued under this article may not use the title or designation "certified accountant", "chartered accountant", "enrolled accountant", "licensed accountant", "registered accountant", "accredited accountant", or other title or designation likely to be confused with the titles "certified public accountant" or "public accountant", or "accounting practitioner" or use any of the abbreviations "CA", "LA", "RA", "AA", or similar abbreviation likely to be confused with the abbreviations "CPA", "PA", or "AP".

(b) The title "enrolled agent" or "EA" may only be used by individuals who are so designated by the Internal Revenue Service under 31 CFR 10.

As added by P.L.30-1993, SEC.7. Amended by P.L.128-2001, SEC.47.

IC 25-2.1-12-9Use of terms by persons or firms without certificate or permit; prohibition Sec. 9. (a) An individual or a firm not holding a valid certificate or permit issued under this article may not use a title or designation that includes the words "accountant", "auditor", or "accounting", in connection with any other words, including statements in a report that imply that the individual or firm holds a certificate or permit or has special competence as an accountant or auditor.

(b) Notwithstanding subsection (a), this section does not prohibit an officer, a member, a partner, a public official, an employee, a firm, or an organization from signing a statement in reference to the financial affairs of the firm, office, or organization with any wording designating the position, title, or office that the signor holds.

As added by P.L.30-1993, SEC.7. Amended by P.L.128-2001, SEC.48.

IC 25-2.1-12-10RepealedAs added by P.L.30-1993, SEC.7. Repealed by P.L.128-2001, SEC.51.

IC 25-2.1-12-11Individual practitioner use of misleading firm name; firm names of successor partners Sec. 11. An individual licensee may not engage in the practice of accountancy in a firm holding a permit under this article using a professional or firm name or designation that is misleading about:

(1) the legal form of the firm;

(2) the individuals who are partners, members, officers, or shareholders of the firm; or

(3) any other matter.

However, the names of former partners or shareholders may be included in the name of a firm or a firm's successor.

As added by P.L.30-1993, SEC.7. Amended by P.L.128-2001, SEC.49.

IC 25-2.1-12-12Use of initials "P.A." by physician assistant Sec. 12. Use of the initials "P.A." by a physician assistant who is authorized to use the initials "P.A." by IC 25-27.5 is not a violation of this chapter.

As added by P.L.227-1993, SEC.9.

IC 25-2.1-13Chapter 13. Injunctions and Criminal Penalties

25-2.1-13-1Injunctive relief 25-2.1-13-2Criminal proceedings brought by attorney general 25-2.1-13-3Penalties 25-2.1-13-4Evidence of single acts

IC 25-2.1-13-1Injunctive relief Sec. 1. (a) Whenever, as a result of an investigation under IC 25-2.1-9, the board believes that an individual or a firm has engaged or is about to engage in an act or a practice that constitutes or will constitute a violation of IC 25-2.1-12, the board may apply to a circuit or superior court for an order enjoining the act or practice.

(b) If the board determines that the individual or firm has engaged or is about to engage in an act or practice that constitutes or will constitute a violation of IC 25-2.1-12, an injunction, a restraining order, or another appropriate order may be granted by the court.

As added by P.L.30-1993, SEC.7. Amended by P.L.128-2001, SEC.50.

IC 25-2.1-13-2Criminal proceedings brought by attorney general Sec. 2. If the board believes that an individual or a firm has knowingly engaged in an act or a practice that violates IC 25-2.1-12, the board may bring its information to the attention of the attorney general who may cause criminal proceedings to be brought against the individual or firm.

As added by P.L.30-1993, SEC.7.

IC 25-2.1-13-3Penalties Sec. 3. (a) An individual or a firm who knowingly violates IC 25-2.1-12 commits a Class A misdemeanor.

(b) If the board finds that an individual or a firm violates IC 25-2.1-12 or a rule or order established by the board under this section, the board may impose a civil penalty of not more than twenty-five thousand dollars ($25,000) per violation. Penalties collected under this section shall be deposited in the accountant investigative fund established by IC 25-2.1-8-4.

As added by P.L.30-1993, SEC.7. Amended by P.L.190-2007, SEC.15; P.L.112-2014, SEC.23.

IC 25-2.1-13-4Evidence of single acts Sec. 4. In any action brought under this chapter or IC 25-2.1-10, evidence of the commission of a single act prohibited by this article is sufficient to justify a penalty, injunction, restraining order, or conviction without evidence of a general course of conduct.

As added by P.L.30-1993, SEC.7.

IC 25-2.1-14Chapter 14. Client Records

25-2.1-14-1Confidentiality preserved 25-2.1-14-2Disclosures required by standards of profession 25-2.1-14-3Property rights in client records and reports of licensee 25-2.1-14-4Transfer of records without consent of client; prohibition 25-2.1-14-5Peer review use of papers; duration of record keeping required of licensee

IC 25-2.1-14-1Confidentiality preserved Sec. 1. A certified public accountant, a public accountant, an accounting practitioner, or any employee is not required to divulge information relative to and in connection with any professional service as a certified public accountant, a public accountant, or an accounting practitioner.

As added by P.L.30-1993, SEC.7.

IC 25-2.1-14-2Disclosures required by standards of profession Sec. 2. The information derived from or as the result of professional services is confidential and privileged. However, this section does not prohibit a certified public accountant, a public accountant, or an accounting practitioner from disclosing any data required to be disclosed by the standards of the profession:

(1) in rendering an opinion on the presentation of financial statements;

(2) in ethical investigations conducted by private professional organizations;

(3) in the course of peer reviews or an investigation or proceeding related to a peer review; or

(4) in making disclosure where the financial statements or the professional services of an accountant are contested.

As added by P.L.30-1993, SEC.7. Amended by P.L.197-2011, SEC.86; P.L.83-2024, SEC.10.

IC 25-2.1-14-3Property rights in client records and reports of licensee Sec. 3. (a) The following definitions apply throughout this section:

(1) "Client provided records" means accounting or other records belonging to the client that are provided to the licensee by or on behalf of the client.

(2) "Client records prepared by the licensee" means accounting or other records (for example, tax returns, general ledgers, subsidiary journals, and supporting schedules such as detailed employee payroll records and depreciation schedules) that the licensee was engaged to prepare for the client.

(3) "Supporting records" means information not reflected in the client's books and records that are otherwise not available to the client with the result that the client's financial information is incomplete.

(4) "Working papers" includes, but is not limited to, audit programs, analytical review schedules, and statistical sampling results, analyses, and schedules prepared by the client at the request of the licensee.

(b) All statements, records, schedules, working papers, and memoranda made by a licensee or a partner, a member, a shareholder, an officer, a director, or an employee of a licensee, including information prepared by the client for the work and services rendered to a client in the practice of accountancy, except the reports submitted by the licensee to the client and records that are part of the client's records, must remain the property of the licensee except in an express agreement between the licensee and the client to the contrary.

(c) Upon a client's request, a licensee is required to provide the following to the client:

(1) Client provided records in the licensee's custody or control.

(2) Client records prepared by the licensee. However, client records prepared by the licensee may be withheld if the preparation of the records is not complete or there are fees due the licensee for the engagement to prepare those records.

(3) Supporting records related to a completed and issued work product of a licensee. However, supporting records prepared by the licensee may be withheld if there are fees due to the licensee for the specific work product.

(d) A licensee may make and retain a copy of any records returned to a client. Records may be provided in any format usable to the client. To the extent practicable, records shall be returned to a client not more than forty-five (45) days after a request is received.

As added by P.L.30-1993, SEC.7. Amended by P.L.197-2011, SEC.87.

IC 25-2.1-14-4Transfer of records without consent of client; prohibition Sec. 4. A statement, record, schedule, working paper, or memorandum may not be sold, transferred, or bequeathed without the consent of the client or the client's personal representative or assignee, to anyone except for surviving partners, members, stockholders, new partners, or new stockholders of the licensee, or any combined or merged firm or successor in interest to the licensee.

As added by P.L.30-1993, SEC.7.

IC 25-2.1-14-5Peer review use of papers; duration of record keeping required of licensee Sec. 5. (a) This chapter does not prohibit a temporary transfer of work papers or other material necessary to carry out peer reviews, conduct an investigation or proceeding related to a peer review, or comply with the disclosure of information under this chapter.

(b) A licensee is not required to keep any work paper beyond the period prescribed in any applicable statute.

As added by P.L.30-1993, SEC.7. Amended by P.L.197-2011, SEC.88; P.L.83-2024, SEC.11.

IC 25-2.1-15Chapter 15. Statute of Limitations

25-2.1-15-1Actions for negligence or breach of conduct against practitioner; scope of chapter 25-2.1-15-2Time for commencement of action

IC 25-2.1-15-1Actions for negligence or breach of conduct against practitioner; scope of chapter Sec. 1. This chapter governs an action based on negligence or breach of contract brought against an accountant, a partnership of accountants, or an accounting corporation registered, licensed, or practicing in Indiana by an individual or a business entity claiming to have been injured as a result of financial statements or other information examined, compiled, certified, audited, or reported on by the defendant accountant as a result of an agreement to provide professional accounting services.

As added by P.L.30-1993, SEC.7.

IC 25-2.1-15-2Time for commencement of action Sec. 2. An action under this chapter must be commenced by the earlier of the following:

(1) One (1) year from the date the alleged act, omission, or neglect is discovered or should have been discovered by the exercise of reasonable diligence.

(2) Three (3) years after the service for which the suit is brought has been performed or the date of the initial issuance of the accountant's report on the financial statements or other information.

As added by P.L.30-1993, SEC.7.

IC 25-2.5ARTICLE 2.5. ACUPUNCTURISTS

Ch. 1.Definitions Ch. 2.License and Qualifications Ch. 3.Unlawful Practice

IC 25-2.5-1Chapter 1. Definitions

25-2.5-1-1Applicability of definitions 25-2.5-1-2"Acupuncture" 25-2.5-1-2.1"Acupuncturist" 25-2.5-1-2.5"Agency" 25-2.5-1-3"Board" 25-2.5-1-4Repealed 25-2.5-1-5"Practice of acupuncture"

IC 25-2.5-1-1Applicability of definitions Sec. 1. The definitions in this chapter apply throughout this article.

As added by P.L.265-1999, SEC.1.

IC 25-2.5-1-2"Acupuncture" Sec. 2. "Acupuncture" means a form of health care employing traditional and modern Oriental medical concepts, Oriental medical diagnosis and treatment, and adjunctive therapies and diagnostic techniques for the promotion, maintenance, and restoration of health and the prevention of disease.

As added by P.L.265-1999, SEC.1.

IC 25-2.5-1-2.1"Acupuncturist" Sec. 2.1. "Acupuncturist" means an individual to whom a license to practice acupuncture in Indiana has been issued under IC 25-2.5-2.

As added by P.L.59-2001, SEC.1.

IC 25-2.5-1-2.5"Agency" Sec. 2.5. "Agency" refers to the Indiana professional licensing agency established by IC 25-1-5-3.

As added by P.L.1-2006, SEC.418.

IC 25-2.5-1-3"Board" Sec. 3. "Board" refers to the medical licensing board.

As added by P.L.265-1999, SEC.1.

IC 25-2.5-1-4RepealedAs added by P.L.265-1999, SEC.1. Repealed by P.L.1-2006, SEC.588.

IC 25-2.5-1-5"Practice of acupuncture" Sec. 5. "Practice of acupuncture" means the insertion of acupuncture needles, the application of moxibustion to specific areas of the human body based upon Oriental medical diagnosis as a primary mode of therapy, and other means of applying acupuncture under this chapter.

As added by P.L.265-1999, SEC.1.

IC 25-2.5-2Chapter 2. License and Qualifications

25-2.5-2-1Requirements for license 25-2.5-2-2Issuance of license 25-2.5-2-3Applicants licensed in other state or licensed in related fields 25-2.5-2-4Refusal to issue license 25-2.5-2-5Expiration and renewal of license 25-2.5-2-6Denial, suspension, or revocation of license 25-2.5-2-7Auricular acupuncture

IC 25-2.5-2-1Requirements for license Sec. 1. Except as provided in section 3 of this chapter, to qualify for a license under this article, an individual must satisfy the following requirements:

(1) Complete an application for licensure in accordance with the rules adopted by the board.

(2) Pay the fees established by the board.

(3) Not have been convicted of a crime that has a direct bearing on the applicant's ability to practice competently as determined by the board.

(4) Not have had disciplinary action taken against the applicant or the applicant's license by the board or by the licensing agency of another state or jurisdiction by reason of the applicant's inability to safely practice acupuncture with the reasons for discipline still being valid as determined by the board or by a national certification agency.

(5) Show to the satisfaction of the board that the applicant has:

(A) current active status as a diplomate in acupuncture of the National Certification Commission for Acupuncture and Oriental Medicine;

(B) successfully completed a three (3) year postsecondary training program or acupuncture college program that:

(i) is accredited by;

(ii) is a candidate for accreditation by; or

(iii) meets the standards of;

the National Accreditation Commission for Schools and Colleges of Acupuncture and Oriental Medicine; and

(C) successfully completed a clean needle technique course approved by the National Certification Commission for Acupuncture and Oriental Medicine.

As added by P.L.265-1999, SEC.1.

IC 25-2.5-2-2Issuance of license Sec. 2. Except as provided in section 4 of this chapter, the board shall issue a license to an individual who:

(1) meets the conditions of section 1 of this chapter; and

(2) is otherwise qualified for licensure under this article.

As added by P.L.265-1999, SEC.1.

IC 25-2.5-2-3Applicants licensed in other state or licensed in related fields Sec. 3. (a) An applicant may, upon the payment of a fee established by the board, be granted a license if the applicant:

(1) submits satisfactory evidence to the board that the applicant has been licensed to practice acupuncture in another state or authorized in another country to practice acupuncture;

(2) meets the requirements of section 1(1) through 1(4) of this chapter; and

(3) shows to the satisfaction of the board that the applicant has:

(A) successfully completed a clean needle technique course substantially equivalent to a clean needle technique course approved by a national acupuncture association approved by the board;

(B) successfully completed a three (3) year postsecondary training program or acupuncture college program that meets the standards substantially equivalent to the standards for a three (3) year postsecondary training program or acupuncture college program approved by a national acupuncture association approved by the board; and

(C) passed an examination substantially equivalent to the examination required by a national acupuncture association approved by the board.

(b) An applicant may, upon the payment of a fee established by the board, be granted a professional's license to practice acupuncture if the applicant submits satisfactory evidence to the board that the applicant is a:

(1) chiropractor licensed under IC 25-10;

(2) dentist licensed under IC 25-14; or

(3) podiatrist licensed under IC 25-29;

with at least two hundred (200) hours of acupuncture training.

(c) The board shall:

(1) compile, at least once every two (2) years, a list of courses and institutions that provide training approved for the purpose of qualifying an individual for a professional's license under subsection (b); and

(2) adopt rules that set forth procedures for the case by case approval of training under subsection (b).

(d) If an individual's license described in subsection (b)(1), (b)(2), or (b)(3) is subject to any restrictions as the result of disciplinary action taken against the individual by the board that regulates the individual's profession, the same restrictions shall be applied to the individual's professional's license to practice acupuncture.

(e) An individual's professional's license issued under subsection (b) shall be suspended if the individual's license described under subsection (b)(1), (b)(2), or (b)(3) is suspended.

(f) An individual's professional's license issued under subsection (b) shall be revoked if the individual's license described under subsection (b)(1), (b)(2), or (b)(3) is revoked.

(g) The practice of acupuncture by an individual issued a professional's license under subsection (b) is limited to the scope of practice of the individual's license described in subsection (b)(1), (b)(2), or (b)(3).

As added by P.L.265-1999, SEC.1. Amended by P.L.59-2001, SEC.2; P.L.105-2008, SEC.7; P.L.134-2008, SEC.17.

IC 25-2.5-2-4Refusal to issue license Sec. 4. The board may refuse to issue a license to an applicant for licensure if:

(1) the board determines during the application process that the applicant committed an act that would have subjected the applicant to disciplinary sanction under section 1(4) of this chapter if the applicant had been licensed in Indiana when the act occurred; or

(2) the applicant has had a license revoked under IC 25-1-1.1.

As added by P.L.265-1999, SEC.1. Amended by P.L.14-2000, SEC.56.

IC 25-2.5-2-5Expiration and renewal of license Sec. 5. (a) Subject to IC 25-1-2-6(e), a license issued by the board expires on the date established by the agency under IC 25-1-5-4 in each even-numbered year.

(b) To renew a license, an acupuncturist must:

(1) pay a renewal fee not later than the expiration date of the license; and

(2) submit proof of a current active certificate in acupuncture by the National Certification Commission for Acupuncture and Oriental Medicine.

(c) If an individual fails to pay a renewal fee on or before the expiration date of a license, the license becomes invalid without further action by the board.

(d) If an individual holds a license that has been invalid for not more than three (3) years, the board shall reinstate the license 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 license expired, the individual who holds the license may seek reinstatement of the license by satisfying the requirements for reinstatement under IC 25-1-8-6(d).

As added by P.L.265-1999, SEC.1. Amended by P.L.1-2006, SEC.419; P.L.105-2008, SEC.8; P.L.177-2015, SEC.12; P.L.180-2018, SEC.1.

IC 25-2.5-2-6Denial, suspension, or revocation of license Sec. 6. The board may deny, suspend, or revoke a license, require remedial education, or issue a letter of reprimand, if an applicant or licensed acupuncturist does any of the following:

(1) Engages in false or fraudulent conduct that demonstrates an unfitness to practice acupuncture, including:

(A) making a misrepresentation in connection with an application for a license or an investigation by the board;

(B) attempting to collect fees for services that were not performed;

(C) false advertising, including guaranteeing that a cure will result from an acupuncture treatment; or

(D) dividing, or agreeing to divide, a fee for acupuncture services with another person for referring the patient.

(2) Fails to exercise proper control over the acupuncturist's practice by:

(A) aiding an unlicensed person in practicing acupuncture;

(B) delegating professional responsibilities to a person the acupuncturist knows or should know is not qualified to perform; or

(C) insufficiently supervising unlicensed personnel working with the acupuncturist in the practice.

(3) Fails to maintain records in a proper manner by:

(A) failing to keep written records describing the course of treatment for each patient;

(B) refusing to provide upon request patient records that have been prepared for or paid for by the patient; or

(C) revealing personally identifiable information about a patient, without the patient's consent, unless otherwise allowed by law.

(4) Fails to exercise proper care of a patient, including:

(A) abandoning or neglecting a patient without making reasonable arrangements for the continuation of care; or

(B) exercising or attempting to exercise undue influence within the relationship between the acupuncturist and the patient by making sexual advances or requests for sexual activity or by making submission to sexual conduct a condition of treatment.

(5) Displays substance abuse or mental impairment to the degree that it interferes with the ability to provide safe and effective treatment.

(6) Is convicted, pleads guilty, or pleads no contest to a crime that demonstrates an unfitness to practice acupuncture.

(7) Fails, in a negligent manner, to practice acupuncture with the level of skill recognized within the profession as acceptable under the circumstances.

(8) Violates willfully any provision of this article or rule of the board.

(9) Has had a license denied, suspended, or revoked in another jurisdiction for a reason that would be grounds for denial, suspension, or revocation of a license under this article.

As added by P.L.265-1999, SEC.1. Amended by P.L.59-2001, SEC.3.

IC 25-2.5-2-7Auricular acupuncture Sec. 7. (a) This section may not be construed to prohibit licensed acupuncturists from practicing auricular acupuncture.

(b) An individual who is not an acupuncturist licensed under this article may practice auricular acupuncture for the purpose of treating alcoholism, substance abuse, or chemical dependency if the individual:

(1) provides the board with documentation of successful completion of a board approved training program in acupuncture for the treatment of alcoholism, substance abuse, or chemical dependency that meets or exceeds the standards of training set by the National Acupuncture Detoxification Association;

(2) provides the board with documentation of successful completion of a clean needle technique course;

(3) provides auricular acupuncture services within the context of a state, federal, or board approved alcohol, substance abuse, or chemical dependency program under the supervision of a licensed acupuncturist; and

(4) maintains the ethical standards under this article and under rules adopted by the board.

As added by P.L.265-1999, SEC.1.

IC 25-2.5-3Chapter 3. Unlawful Practice

25-2.5-3-1Applicability of chapter 25-2.5-3-2Use of acupuncturist title 25-2.5-3-3Unlicensed practice of acupuncture; civil immunity for physician who referred patient to a licensed acupuncturist 25-2.5-3-4Violations

IC 25-2.5-3-1Applicability of chapter Sec. 1. This chapter does not apply to the following:

(1) A health care professional acting within the scope of the health care professional's license, certification, or registration.

(2) A student practicing acupuncture under the direct supervision of a licensed acupuncturist as part of a course of study approved by the board.

As added by P.L.265-1999, SEC.1.

IC 25-2.5-3-2Use of acupuncturist title Sec. 2. An individual may not use the title "licensed acupuncturist" or "acupuncturist" unless the acupuncturist is licensed under this article.

As added by P.L.265-1999, SEC.1.

IC 25-2.5-3-3Unlicensed practice of acupuncture; civil immunity for physician who referred patient to a licensed acupuncturist Sec. 3. (a) Subject to section 1 of this chapter, it is unlawful to practice acupuncture without a license issued under this article.

(b) If a licensed acupuncturist practices acupuncture on a patient after having obtained a written letter of referral or written diagnosis of the patient from a physician licensed under IC 25-22.5, the physician is immune from civil liability relating to the patient's or acupuncturist's use of that diagnosis or referral except for acts or omissions of the physician that amount to gross negligence or willful or wanton misconduct.

As added by P.L.265-1999, SEC.1. Amended by P.L.59-2001, SEC.4; P.L.134-2008, SEC.18.

IC 25-2.5-3-4Violations Sec. 4. A person who knowingly or intentionally violates this article commits a Class B misdemeanor.

As added by P.L.265-1999, SEC.1.

IC 25-3ARTICLE 3. REPEALEDRepealed by P.L.1-1993, SEC.197.

IC 25-3.5ARTICLE 3.5. REPEALEDRepealed by P.L.1-1993, SEC.197.

IC 25-3.7ARTICLE 3.7. ANESTHESIOLOGIST ASSISTANTS

Ch. 1.Definitions Ch. 2.Licensure Ch. 3.Unauthorized Practice; Penalty; Sanctions

IC 25-3.7-1Chapter 1. Definitions

25-3.7-1-1"Anesthesiologist assistant" 25-3.7-1-2"Board"

IC 25-3.7-1-1"Anesthesiologist assistant" Sec. 1. As used in this article, "anesthesiologist assistant" means an individual who:

(1) meets the qualifications under this article; and

(2) is licensed under this article.

As added by P.L.58-2014, SEC.5.

IC 25-3.7-1-2"Board" Sec. 2. As used in this article, "board" refers to the medical licensing board of Indiana.

As added by P.L.58-2014, SEC.5.

IC 25-3.7-2Chapter 2. Licensure

25-3.7-2-1Licensure requirements; licensure before practice 25-3.7-2-2Compliance with continuing certification requirements 25-3.7-2-3Board requirements; working committee for rules 25-3.7-2-4Supervision; written practice protocol requirements; supervision; discipline

IC 25-3.7-2-1Licensure requirements; licensure before practice Sec. 1. (a) The board shall license as an anesthesiologist assistant an individual who:

(1) applies for licensure on a form approved by the board;

(2) pays a licensing fee in an amount determined by the board;

(3) does not have a conviction for a crime that has a direct bearing on the applicant's ability to practice competently; and

(4) submits evidence satisfactory to the board that the applicant meets all the following requirements:

(A) Has obtained a bachelor's degree from a postsecondary educational institution.

(B) Has satisfactorily completed a medical-based anesthesiologist assistant program that is accredited by the Commission on Accreditation of Allied Health Education Programs, or by its predecessor or successor organization.

(C) Has passed a certifying examination administered by the National Commission for Certification of Anesthesiologist Assistants, or a successor organization.

(D) Is certified by the National Commission for Certification of Anesthesiologist Assistants, or a successor organization.

(b) An individual must be licensed by the board before the individual may practice as an anesthesiologist assistant.

As added by P.L.58-2014, SEC.5.

IC 25-3.7-2-2Compliance with continuing certification requirements Sec. 2. In order to maintain a license under this article, an individual licensed under this article shall comply with all continuing certification requirements set by the National Commission for Certification of Anesthesiologist Assistants or a successor organization.

As added by P.L.58-2014, SEC.5.

IC 25-3.7-2-3Board requirements; working committee for rules Sec. 3. (a) The board shall do the following:

(1) Subject to IC 25-1-8-2, establish the amounts of fees required under this article.

(2) Adopt rules under IC 4-22-2 concerning the scope of practice for an anesthesiologist assistant. The rules must address the public welfare and safety of patients being treated by an anesthesiologist assistant and include the following:

(A) Require that an anesthesiologist assistant be supervised by a licensed anesthesiologist who:

(i) is licensed under IC 25-22.5;

(ii) is actively engaged in the clinical practice of anesthesiology; and

(iii) maintains a physical proximity that allows the anesthesiologist to be available immediately if needed at all times that anesthesia services are rendered by the anesthesiologist assistant.

(B) Allow for the training of anesthesiologist assistant students if a student is:

(i) enrolled in an anesthesiologist assistant program that is accredited by the Commission on Accreditation of Allied Health Education Programs or by its predecessor or successor organization; and

(ii) supervised by an individual who meets the requirements of clause (A).

(b) In developing the rules required under subsection (a)(2), the board shall appoint a working committee to assist in the development of the rules. The working committee must contain at least the following:

(1) One (1) individual who is a member of the Indiana State Medical Association, or its successor organization.

(2) One (1) individual who is a member of the Indiana Society of Anesthesiologists, or its successor organization.

(3) One (1) individual who is a member of the American Academy of Anesthesiologist Assistants, or its successor organization.

As added by P.L.58-2014, SEC.5.

IC 25-3.7-2-4Supervision; written practice protocol requirements; supervision; discipline Sec. 4. (a) An anesthesiologist assistant may practice only:

(1) under the supervision of an anesthesiologist; and

(2) as described in a written practice protocol adopted under subsection (b).

(b) Each anesthesiologist who agrees to act as the supervising anesthesiologist of an anesthesiologist assistant shall adopt a written practice protocol that:

(1) is consistent with this article;

(2) delineates:

(A) the medical services that the anesthesiologist assistant is authorized to provide; and

(B) the manner in which the anesthesiologist will supervise the anesthesiologist assistant;

(3) is based on relevant quality assurance standards, including regular review by the supervising anesthesiologist of the medical records of the patients cared for by the anesthesiologist assistant;

(4) is signed by the anesthesiologist and anesthesiologist assistant;

(5) is updated annually; and

(6) is made available to the board upon request.

(c) The supervising anesthesiologist shall oversee the anesthesiologist assistant in accordance with:

(1) the terms of the protocol; and

(2) any rules adopted by the board for the supervision of an anesthesiologist assistant.

The board may randomly audit or inspect any written practice protocol under which an anesthesiologist assistant works.

(d) An anesthesiologist or an anesthesiologist assistant who violates the written practice protocol described in this section may be disciplined under IC 25-1-9.

As added by P.L.58-2014, SEC.5.

IC 25-3.7-3Chapter 3. Unauthorized Practice; Penalty; Sanctions

25-3.7-3-1Unlawful practices 25-3.7-3-2Penalty

IC 25-3.7-3-1Unlawful practices Sec. 1. An individual may not:

(1) profess to be an anesthesiologist assistant;

(2) use the title "anesthesiologist assistant"; or

(3) use the initials "A.A." or any other words, letters, abbreviations, or insignia indicating or implying that the individual is an anesthesiologist assistant licensed under this article;

unless the person is licensed under this article.

As added by P.L.58-2014, SEC.5.

IC 25-3.7-3-2Penalty Sec. 2. An individual who recklessly, knowingly, or intentionally violates this chapter commits a Class B misdemeanor.

As added by P.L.58-2014, SEC.5.

IC 25-4ARTICLE 4. ARCHITECTS

Ch. 1.Regulation of Architects Generally ─ Creation of Board Ch. 2.Landscape Architects Certification

IC 25-4-1Chapter 1. Regulation of Architects Generally ─ Creation of Board

25-4-1-1Repealed 25-4-1-2Board established; appointments 25-4-1-3Organization and government of board 25-4-1-3.3Treatment of rules adopted before July 1, 2000 25-4-1-4Duties of attorney general; injunction; use of investigative fund 25-4-1-5Repealed 25-4-1-6Application for certificate of registration 25-4-1-7Educational qualifications and requirements for examination 25-4-1-7.5Intern development program 25-4-1-8Out-of-state applicants 25-4-1-9Examinations of applicants 25-4-1-10Issuance of certificate of registration 25-4-1-11Exemption from statutes regulating practice of engineering 25-4-1-12Issuance of certificate; applicable sections 25-4-1-13Display of certificate; seal 25-4-1-14Renewal of certificate; failure to renew; reinstatement; fees 25-4-1-15Repealed 25-4-1-15.1Repealed 25-4-1-16Fees 25-4-1-17Acts constituting practice of architecture 25-4-1-18Employees under direction of architect; exempt buildings 25-4-1-18Employees under direction of architect; exempt buildings 25-4-1-18.5Architectural graduate; architectural intern 25-4-1-19Expenses of administration; payment 25-4-1-20Record of proceedings 25-4-1-21Repealed 25-4-1-22"Board" defined 25-4-1-23Construction of chapter 25-4-1-24Severability clause 25-4-1-25Public inspection of records 25-4-1-26Offenses 25-4-1-27Right of corporations and partnerships to engage in practice 25-4-1-28Short title 25-4-1-29Necessity of plans or specifications prepared by registered architect 25-4-1-29Necessity of plans or specifications prepared by registered architect 25-4-1-30Reexamination; extension of time 25-4-1-31Continuing education and training; requirements 25-4-1-32Investigative fund; administration by attorney general and professional licensing agency; appropriation 25-4-1-33Notice of disciplinary action determination