Indiana Code
Article 2.1. Accountants
Chapter 1. Title and Definitions

25-2.1-1-1. Short Title - Sec. 1. This article may be cited as "the accountancy...

25-2.1-1-2. Applicability of Definitions - Sec. 2. The definitions of this chapter apply throughout this...

25-2.1-1-3. "Accounting Practitioner" - Sec. 3. "Accounting practitioner" means a person certified under IC...

25-2.1-1-3.3. "Aicpa" - Sec. 3.3. "AICPA" refers to the American Institute of Certified...

25-2.1-1-3.8. "Attest" - Sec. 3.8. "Attest" means to provide any of the following...

25-2.1-1-4. "Board" - Sec. 4. "Board" means the Indiana board of accountancy established...

25-2.1-1-5. "Certificate" - Sec. 5. "Certificate" means: (1) a certificate for a certified...

25-2.1-1-6. "Client" - Sec. 6. "Client" means an individual or entity retaining a...

25-2.1-1-6.2. "Competency Based Learning" - Sec. 6.2. "Competency based learning" refers to systems of instruction,...

25-2.1-1-6.3. "Compilation" - Sec. 6.3. "Compilation" means providing a service to be performed...

25-2.1-1-6.5. "Cpa" - Sec. 6.5. "CPA" means a certified public accountant. As added...

25-2.1-1-7. "Firm" - Sec. 7. "Firm" means a proprietorship, a general business corporation,...

25-2.1-1-7.5. Repealed - As added by P.L.30-2017, SEC.2. Repealed by P.L.57-2019, SEC.2.

25-2.1-1-8. "Licensee" - Sec. 8. "Licensee" means the holder of: (1) a certificate;...

25-2.1-1-8.5. "Pa" - Sec. 8.5. "PA" means a public accountant. As added by...

25-2.1-1-8.7. "Peer Review" - Sec. 8.7. (a) "Peer review" means a study, an appraisal,...

25-2.1-1-9. "Permit" - Sec. 9. "Permit" means a permit to practice accountancy as...

25-2.1-1-10. "Practice of Accountancy" - Sec. 10. (a) "Practice of accountancy" means the performance or...

25-2.1-1-10.3. "Professional" - Sec. 10.3. "Professional" means the following: (1) For a certified...

25-2.1-1-10.5. "Program of Learning" - Sec. 10.5. "Program of learning" refers to a collection of...

25-2.1-1-11. "Public Accountant" - Sec. 11. "Public accountant" means an individual certified by the...

25-2.1-1-13. "Report" - Sec. 13. (a) "Report", when used with reference to any...

25-2.1-1-14. "State" - Sec. 14. "State" means a state of the United States,...

25-2.1-1-15. "Substantial Equivalency" - Sec. 15. "Substantial equivalency" means a determination by the board...