Sec. 6.3. "Compilation" means providing a service to be performed in accordance with AICPA Statements on Standards for Accounting and Review Services (SSARS) or other similar standards adopted by reference under IC 25-2.1-2-15 that is presenting, in the form of financial statements, information that is the representation of the management or owners without undertaking to express any assurance on the statements.
As added by P.L.128-2001, SEC.7.
Structure Indiana Code
Title 25. Professions and Occupations
Chapter 1. Title and Definitions
25-2.1-1-2. Applicability of Definitions
25-2.1-1-3. "Accounting Practitioner"
25-2.1-1-6.2. "Competency Based Learning"
25-2.1-1-10. "Practice of Accountancy"
25-2.1-1-10.5. "Program of Learning"