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.
Structure Indiana Code
Title 25. Professions and Occupations
Chapter 2. State Board of Accountancy
25-2.1-2-1. Establishment of Board
25-2.1-2-2. Enforcement Responsibilities
25-2.1-2-3. Membership of Board; Qualifications
25-2.1-2-6. Chairman; Officers
25-2.1-2-10. Compensation and Reimbursements
25-2.1-2-11. Document Retention and Registries; Admissibility of Records
25-2.1-2-12. Deposit and Accounting for Fees
25-2.1-2-13. Appointment of Enforcement Personnel
25-2.1-2-14. Actions and Proceedings; Judicial Powers