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.
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