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.
Structure Indiana Code
Title 25. Professions and Occupations
25-2.1-12-1. Foreign Country Practitioners
25-2.1-12-3. Applicability of Ic 25-2.1-12-2 Prohibitions
25-2.1-12-3.5. Attest Services Performance Prohibited
25-2.1-12-4. Requirements to Use Certain Titles
25-2.1-12-5. Firm Use of Title "Cpa"
25-2.1-12-6. Individual Use of Title "Pa" or "Ap"; Inactive Licensee
25-2.1-12-7. Firm Use of Title "Pa"
25-2.1-12-8. Use of Other Related Titles; Prohibition
25-2.1-12-9. Use of Terms by Persons or Firms Without Certificate or Permit; Prohibition
25-2.1-12-11. Individual Practitioner Use of Misleading Firm Name; Firm Names of Successor Partners