IC 25-2.1-9
    Chapter 9. Complaints

IC 25-2.1-9-1
Investigation of complaints
    Sec. 1. (a) The board may, upon receipt of a complaint or otherinformation suggesting a violation of this article or IC 25-1-11,conduct an investigation to determine whether a violation hasoccurred.
    (b) The board shall investigate any complaint made by the boardof accountancy of another state against the holder of a CPAcertificate issued under this article who offers or renders services inthat state.
As added by P.L.30-1993, SEC.7. Amended by P.L.179-1997, SEC.3;P.L.128-2001, SEC.41.

IC 25-2.1-9-2
Investigation by investigating officer; report; confidentiality ofinformation
    Sec. 2. (a) The board may designate a member or other individualof appropriate competence to serve as investigating officer toconduct an investigation.
    (b) After the completion of an investigation, the investigatingofficer shall file a report with the board.
    (c) Unless the board has determined that there is reason to believethat the subject of an investigation has violated this article orIC 25-1-11, the report of the investigating officer, the complaint, ifany, the testimony and documents submitted in support of thecomplaint or gathered in the investigation, and the fact of pendencyof the investigation are confidential information and may not bedisclosed to any individual except law enforcement authorities and,to the extent necessary to conduct the investigation, the subject of theinvestigation, individuals whose complaints are being investigated,and witnesses questioned in the course of the investigation.
As added by P.L.30-1993, SEC.7. Amended by P.L.179-1997, SEC.4.

IC 25-2.1-9-3
Disposition of complaint
    Sec. 3. (a) If the board has reason to believe that the subject of aninvestigation has committed a violation of this article or IC 25-1-11:
        (1) the board shall direct that a complaint be issued underIC 25-1-7, if the subject of the investigation is a licensee; and
        (2) the board shall take appropriate action under IC 25-1-7-14,if the subject of the investigation is not a licensee.
    (b) If the board does not proceed under subsection (a), the boardshall close the matter and may release the information only with theconsent of the individual or firm that was under investigation.
As added by P.L.30-1993, SEC.7. Amended by P.L.179-1997, SEC.5;P.L.84-2010, SEC.20.