Indiana Code
Article 2.1. Accountants
Chapter 14. Client Records

25-2.1-14-1. Confidentiality Preserved - Sec. 1. A certified public accountant, a public accountant, an...

25-2.1-14-2. Disclosures Required by Standards of Profession - Sec. 2. The information derived from or as the result...

25-2.1-14-3. Property Rights in Client Records and Reports of Licensee - Sec. 3. (a) The following definitions apply throughout this section:...

25-2.1-14-4. Transfer of Records Without Consent of Client; Prohibition - Sec. 4. A statement, record, schedule, working paper, or memorandum...

25-2.1-14-5. Quality Review Use of Papers; Duration of Record Keeping Required of Licensee - Sec. 5. (a) This chapter does not prohibit a temporary...