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.
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