IC 25-2.1-4-1 Renewal of certificate
Sec. 1. The board shall renew a certificate issued under:
(1) this chapter;
(2) IC 25-2.1-3 (certified public accountants); or
(3) IC 25-2.1-6 (public accountants and accounting
practitioners) before July 1, 2007;
if the holder of the certificate applies and meets the requirements
under this chapter. As added by P.L.30-1993, SEC.7. Amended by P.L.128-2001,
SEC.23; P.L.190-2007, SEC.8.
IC 25-2.1-4-2 Expiration date of certificate
Sec. 2. (a) An initial and renewed certificate expires on the date
established by the licensing agency under IC 25-1-6-4.
(b) An individual may renew a certificate by paying a renewal fee
and complying with the continuing education requirements
established under section 5 of this chapter on or before the expiration
date of the certificate.
(c) If an individual fails to pay a renewal fee on or before the
expiration date of a certificate, the certificate becomes invalid
without further action by the board.
(d) If an individual holds a certificate that has been invalid for not
more than three (3) years, the board shall reinstate the certificate if
the individual meets the requirements of IC 25-1-8-6(c).
(e) If more than three (3) years have elapsed since the date a
certificate expired, the individual who holds the certificate may seek
reinstatement of the certificate by satisfying the requirements for
reinstatement under IC 25-1-8-6(d). As added by P.L.30-1993, SEC.7. Amended by P.L.105-2008, SEC.5.
IC 25-2.1-4-3 Form and time of application; time for grant or denial; temporary
certificates
Sec. 3. (a) An application for a certificate must be made:
(1) in a form; and
(2) in the case of an application for renewal, between the dates
the board specifies.
(b) The board shall grant or deny an application not more than
ninety (90) days after the application is properly filed.
(c) If the applicant seeks the opportunity to show that issuance or
renewal of a certificate was mistakenly denied, or if the board is not
able to determine whether a certificate should be granted or denied,
the board may issue to the applicant a temporary certificate that
expires ninety (90) days after its issuance or when the board
determines whether to issue or renew the certificate.
As added by P.L.30-1993, SEC.7.
IC 25-2.1-4-4 Applicants from other states; requirements
Sec. 4. (a) The board shall issue a CPA certificate to a holder of
a certificate issued by another state if the holder meets the
requirements under subsection (b) or (c).
(b) With regard to applicants who do not qualify for reciprocity
under the substantial equivalency standard set forth in section
10(a)(2) of this chapter, the board shall issue a CPA certificate to a
holder of a certificate issued by another state upon a showing that:
(1) the applicant has:
(A) passed the examination required for issuance of the
applicant's certificate; and
(B) the applicant:
(i) had four (4) years of experience in Indiana or another
state of the type described in IC 25-2.1-3-10 or meets
equivalent requirements prescribed by the board after
passing the examination on which the applicant's
certificate was based and during the ten (10) years
immediately preceding the applicant's application; and
(ii) if the applicant's certificate was issued by the other
state more than four (4) years before the application for
issuance of an initial certificate under this chapter,
fulfilled the requirements for continuing professional
education that would have been applicable under section
5 of this chapter.
(c) The board shall issue a CPA certificate to a CPA certified by
another state board or its designee if the board determines that the
individual's CPA qualifications are substantially equivalent to the
CPA licensure requirements of Indiana. As added by P.L.30-1993, SEC.7. Amended by P.L.128-2001,
SEC.24; P.L.105-2008, SEC.6.
IC 25-2.1-4-5 Continuing professional education; requirements for renewal;
inactive status
Sec. 5. (a) Except as provided in subsection (c), to renew a
certificate under this chapter an applicant must complete one
hundred twenty (120) hours of continuing professional education
during a three (3) year period with a minimum of twenty (20) hours
each year.
(b) The board may prescribe the content, duration, and
organization of continuing professional education courses that
contribute to the general professional competence of the applicant.
(c) If a licensee desires to discontinue the practice of accountancy
in Indiana, the licensee may select inactive status on the renewal
form. A licensee selecting inactive status may renew a certificate
under this chapter without completing the continuing professional
education courses required by subsection (a).
(d) The board may establish the following:
(1) Prorated continuing professional education requirements to
be met by applicants whose initial certificates were issued
substantially less than three (3) years before the renewal date.
(2) Special lesser requirements to be met by applicants for
certificate renewal whose prior certificates lapsed substantially
before their applications for renewal or for an inactive licensee
who wishes to reactivate the licensee's license, when it would
be inequitable to require a full compliance with all requirements
of continuing professional education that would have been
applicable to the period of lapse. As added by P.L.30-1993, SEC.7. Amended by P.L.179-1997, SEC.2.
IC 25-2.1-4-6 Fees
Sec. 6. The board shall establish fees under IC 25-1-8-2. As added by P.L.30-1993, SEC.7.
IC 25-2.1-4-7 Applicant information on foreign state jurisdiction licensures and
suspensions; duty to provide
Sec. 7. An applicant for initial issuance or renewal of a certificate
under this chapter shall:
(1) list each state in which the applicant has applied for or holds
a certificate, license, or permit; and
(2) notify the board in writing, not more than thirty (30) days
after its occurrence, of an issuance, denial, revocation, or
suspension of a certificate, license, or permit by another state. As added by P.L.30-1993, SEC.7.
IC 25-2.1-4-8 Foreign nation accountancy designation; requirements for state
licensure
Sec. 8. The board shall issue a CPA certificate to a holder of a
designation granted in a foreign country entitling the holder to
engage in the practice of accountancy if:
(1) the foreign authority that granted the designation makes a
similar provision to allow an individual who holds a valid
certificate issued by the board to obtain the foreign authority's
comparable designation;
(2) the foreign designation:
(A) was issued by a foreign authority that regulates the
practice of accountancy and has not expired, been revoked,
or suspended;
(B) entitles the holder to issue reports for financial
statements; and
(C) was issued upon the basis of educational and
examination and experience requirements established by the
foreign authority; and
(3) the applicant:
(A) received the designation, based on educational and
examination standards substantially equivalent to those in
effect in Indiana at the time the foreign designation was
granted;
(B) meets:
(i) an experience requirement substantially equivalent to
the requirement under IC 25-2.1-3-10, in the jurisdiction
that granted the foreign designation;
(ii) has completed four (4) years of experience in Indiana
or another state of the type described in IC 25-2.1-3-10; or
(iii) meets equivalent requirements established by the
board within the ten (10) years immediately preceding the
application; and
(C) passed a uniform qualifying examination in national
standards and an examination on the laws, rules, and code of
ethical conduct in effect in Indiana acceptable to the board. As added by P.L.30-1993, SEC.7. Amended by P.L.2-1995, SEC.94;
P.L.128-2001, SEC.25.
IC 25-2.1-4-9 Applicant information on foreign accountancy designation to
practice or suspension from practice; duty to provide
Sec. 9. An applicant for initial issuance or renewal of a certificate
shall in the application list each jurisdiction where the applicant has
applied for or holds a designation to practice accountancy and each
holder of a certificate issued under this article shall notify the board
in writing, not more than thirty (30) days after its occurrence of any
issuance, denial, revocation, or suspension of a designation, or the
commencement of a disciplinary or enforcement action by any
jurisdiction. As added by P.L.30-1993, SEC.7. Amended by P.L.128-2001,
SEC.26.
IC 25-2.1-4-10 Certification or permit not required for CPA certificate holders
from other states; conditions
Sec. 10. (a) An individual:
(1) whose principal place of business is not in Indiana; and
(2) who either:
(A) has a valid certificate as a CPA from any state that the
board or its designee has determined to be in substantial
equivalence with the CPA licensure requirements of this
state; or
(B) has individual CPA qualifications that have been
determined by the board or its designee as substantially
equivalent to the CPA licensure requirements of Indiana;
shall be presumed to have qualifications substantially equivalent to
this state's requirements and shall have all the privileges granted to
the holder of a CPA certificate under IC 25-2.1-3 without the need to
obtain a certificate under IC 25-2.1-3 or a permit under IC 25-2.1-5.
(b) Notwithstanding any other provision of law, an individual who
offers or renders professional services, in person or by mail,
telephone, or other electronic means, as authorized under this
section:
(1) is not required to provide notice or other submissions to the
board; and
(2) is subject to the requirements in subsection (c).
(c) An individual of another state exercising the privilege granted
under this section and a CPA firm that employs the individual
consent, as a condition of the grant of this privilege:
(1) to the personal and subject matter jurisdiction and
disciplinary authority of the board;
(2) to comply with this article and the board's rules;
(3) that if a certificate as a CPA from the state of the
individual's principal place of business is no longer valid, the
individual shall cease exercising the privilege granted under this
section in Indiana, individually and on behalf of the CPA firm;
and
(4) to the appointment of the state board or agency that issued
the individual's license as the individual's agent on whom
process may be served in any action or proceeding by this board
against the individual. As added by P.L.128-2001, SEC.27. Amended by P.L.190-2007,
SEC.9.
IC 25-2.1-4-1 Renewal of certificate
Sec. 1. The board shall renew a certificate issued under:
(1) this chapter;
(2) IC 25-2.1-3 (certified public accountants); or
(3) IC 25-2.1-6 (public accountants and accounting
practitioners) before July 1, 2007;
if the holder of the certificate applies and meets the requirements
under this chapter. As added by P.L.30-1993, SEC.7. Amended by P.L.128-2001,
SEC.23; P.L.190-2007, SEC.8.
IC 25-2.1-4-2 Expiration date of certificate
Sec. 2. (a) An initial and renewed certificate expires on the date
established by the licensing agency under IC 25-1-6-4.
(b) An individual may renew a certificate by paying a renewal fee
and complying with the continuing education requirements
established under section 5 of this chapter on or before the expiration
date of the certificate.
(c) If an individual fails to pay a renewal fee on or before the
expiration date of a certificate, the certificate becomes invalid
without further action by the board.
(d) If an individual holds a certificate that has been invalid for not
more than three (3) years, the board shall reinstate the certificate if
the individual meets the requirements of IC 25-1-8-6(c).
(e) If more than three (3) years have elapsed since the date a
certificate expired, the individual who holds the certificate may seek
reinstatement of the certificate by satisfying the requirements for
reinstatement under IC 25-1-8-6(d). As added by P.L.30-1993, SEC.7. Amended by P.L.105-2008, SEC.5.
IC 25-2.1-4-3 Form and time of application; time for grant or denial; temporary
certificates
Sec. 3. (a) An application for a certificate must be made:
(1) in a form; and
(2) in the case of an application for renewal, between the dates
the board specifies.
(b) The board shall grant or deny an application not more than
ninety (90) days after the application is properly filed.
(c) If the applicant seeks the opportunity to show that issuance or
renewal of a certificate was mistakenly denied, or if the board is not
able to determine whether a certificate should be granted or denied,
the board may issue to the applicant a temporary certificate that
expires ninety (90) days after its issuance or when the board
determines whether to issue or renew the certificate.
As added by P.L.30-1993, SEC.7.
IC 25-2.1-4-4 Applicants from other states; requirements
Sec. 4. (a) The board shall issue a CPA certificate to a holder of
a certificate issued by another state if the holder meets the
requirements under subsection (b) or (c).
(b) With regard to applicants who do not qualify for reciprocity
under the substantial equivalency standard set forth in section
10(a)(2) of this chapter, the board shall issue a CPA certificate to a
holder of a certificate issued by another state upon a showing that:
(1) the applicant has:
(A) passed the examination required for issuance of the
applicant's certificate; and
(B) the applicant:
(i) had four (4) years of experience in Indiana or another
state of the type described in IC 25-2.1-3-10 or meets
equivalent requirements prescribed by the board after
passing the examination on which the applicant's
certificate was based and during the ten (10) years
immediately preceding the applicant's application; and
(ii) if the applicant's certificate was issued by the other
state more than four (4) years before the application for
issuance of an initial certificate under this chapter,
fulfilled the requirements for continuing professional
education that would have been applicable under section
5 of this chapter.
(c) The board shall issue a CPA certificate to a CPA certified by
another state board or its designee if the board determines that the
individual's CPA qualifications are substantially equivalent to the
CPA licensure requirements of Indiana. As added by P.L.30-1993, SEC.7. Amended by P.L.128-2001,
SEC.24; P.L.105-2008, SEC.6.
IC 25-2.1-4-5 Continuing professional education; requirements for renewal;
inactive status
Sec. 5. (a) Except as provided in subsection (c), to renew a
certificate under this chapter an applicant must complete one
hundred twenty (120) hours of continuing professional education
during a three (3) year period with a minimum of twenty (20) hours
each year.
(b) The board may prescribe the content, duration, and
organization of continuing professional education courses that
contribute to the general professional competence of the applicant.
(c) If a licensee desires to discontinue the practice of accountancy
in Indiana, the licensee may select inactive status on the renewal
form. A licensee selecting inactive status may renew a certificate
under this chapter without completing the continuing professional
education courses required by subsection (a).
(d) The board may establish the following:
(1) Prorated continuing professional education requirements to
be met by applicants whose initial certificates were issued
substantially less than three (3) years before the renewal date.
(2) Special lesser requirements to be met by applicants for
certificate renewal whose prior certificates lapsed substantially
before their applications for renewal or for an inactive licensee
who wishes to reactivate the licensee's license, when it would
be inequitable to require a full compliance with all requirements
of continuing professional education that would have been
applicable to the period of lapse. As added by P.L.30-1993, SEC.7. Amended by P.L.179-1997, SEC.2.
IC 25-2.1-4-6 Fees
Sec. 6. The board shall establish fees under IC 25-1-8-2. As added by P.L.30-1993, SEC.7.
IC 25-2.1-4-7 Applicant information on foreign state jurisdiction licensures and
suspensions; duty to provide
Sec. 7. An applicant for initial issuance or renewal of a certificate
under this chapter shall:
(1) list each state in which the applicant has applied for or holds
a certificate, license, or permit; and
(2) notify the board in writing, not more than thirty (30) days
after its occurrence, of an issuance, denial, revocation, or
suspension of a certificate, license, or permit by another state. As added by P.L.30-1993, SEC.7.
IC 25-2.1-4-8 Foreign nation accountancy designation; requirements for state
licensure
Sec. 8. The board shall issue a CPA certificate to a holder of a
designation granted in a foreign country entitling the holder to
engage in the practice of accountancy if:
(1) the foreign authority that granted the designation makes a
similar provision to allow an individual who holds a valid
certificate issued by the board to obtain the foreign authority's
comparable designation;
(2) the foreign designation:
(A) was issued by a foreign authority that regulates the
practice of accountancy and has not expired, been revoked,
or suspended;
(B) entitles the holder to issue reports for financial
statements; and
(C) was issued upon the basis of educational and
examination and experience requirements established by the
foreign authority; and
(3) the applicant:
(A) received the designation, based on educational and
examination standards substantially equivalent to those in
effect in Indiana at the time the foreign designation was
granted;
(B) meets:
(i) an experience requirement substantially equivalent to
the requirement under IC 25-2.1-3-10, in the jurisdiction
that granted the foreign designation;
(ii) has completed four (4) years of experience in Indiana
or another state of the type described in IC 25-2.1-3-10; or
(iii) meets equivalent requirements established by the
board within the ten (10) years immediately preceding the
application; and
(C) passed a uniform qualifying examination in national
standards and an examination on the laws, rules, and code of
ethical conduct in effect in Indiana acceptable to the board. As added by P.L.30-1993, SEC.7. Amended by P.L.2-1995, SEC.94;
P.L.128-2001, SEC.25.
IC 25-2.1-4-9 Applicant information on foreign accountancy designation to
practice or suspension from practice; duty to provide
Sec. 9. An applicant for initial issuance or renewal of a certificate
shall in the application list each jurisdiction where the applicant has
applied for or holds a designation to practice accountancy and each
holder of a certificate issued under this article shall notify the board
in writing, not more than thirty (30) days after its occurrence of any
issuance, denial, revocation, or suspension of a designation, or the
commencement of a disciplinary or enforcement action by any
jurisdiction. As added by P.L.30-1993, SEC.7. Amended by P.L.128-2001,
SEC.26.
IC 25-2.1-4-10 Certification or permit not required for CPA certificate holders
from other states; conditions
Sec. 10. (a) An individual:
(1) whose principal place of business is not in Indiana; and
(2) who either:
(A) has a valid certificate as a CPA from any state that the
board or its designee has determined to be in substantial
equivalence with the CPA licensure requirements of this
state; or
(B) has individual CPA qualifications that have been
determined by the board or its designee as substantially
equivalent to the CPA licensure requirements of Indiana;
shall be presumed to have qualifications substantially equivalent to
this state's requirements and shall have all the privileges granted to
the holder of a CPA certificate under IC 25-2.1-3 without the need to
obtain a certificate under IC 25-2.1-3 or a permit under IC 25-2.1-5.
(b) Notwithstanding any other provision of law, an individual who
offers or renders professional services, in person or by mail,
telephone, or other electronic means, as authorized under this
section:
(1) is not required to provide notice or other submissions to the
board; and
(2) is subject to the requirements in subsection (c).
(c) An individual of another state exercising the privilege granted
under this section and a CPA firm that employs the individual
consent, as a condition of the grant of this privilege:
(1) to the personal and subject matter jurisdiction and
disciplinary authority of the board;
(2) to comply with this article and the board's rules;
(3) that if a certificate as a CPA from the state of the
individual's principal place of business is no longer valid, the
individual shall cease exercising the privilege granted under this
section in Indiana, individually and on behalf of the CPA firm;
and
(4) to the appointment of the state board or agency that issued
the individual's license as the individual's agent on whom
process may be served in any action or proceeding by this board
against the individual. As added by P.L.128-2001, SEC.27. Amended by P.L.190-2007,
SEC.9.
IC 25-2.1-4-1 Renewal of certificate
Sec. 1. The board shall renew a certificate issued under:
(1) this chapter;
(2) IC 25-2.1-3 (certified public accountants); or
(3) IC 25-2.1-6 (public accountants and accounting
practitioners) before July 1, 2007;
if the holder of the certificate applies and meets the requirements
under this chapter. As added by P.L.30-1993, SEC.7. Amended by P.L.128-2001,
SEC.23; P.L.190-2007, SEC.8.
IC 25-2.1-4-2 Expiration date of certificate
Sec. 2. (a) An initial and renewed certificate expires on the date
established by the licensing agency under IC 25-1-6-4.
(b) An individual may renew a certificate by paying a renewal fee
and complying with the continuing education requirements
established under section 5 of this chapter on or before the expiration
date of the certificate.
(c) If an individual fails to pay a renewal fee on or before the
expiration date of a certificate, the certificate becomes invalid
without further action by the board.
(d) If an individual holds a certificate that has been invalid for not
more than three (3) years, the board shall reinstate the certificate if
the individual meets the requirements of IC 25-1-8-6(c).
(e) If more than three (3) years have elapsed since the date a
certificate expired, the individual who holds the certificate may seek
reinstatement of the certificate by satisfying the requirements for
reinstatement under IC 25-1-8-6(d). As added by P.L.30-1993, SEC.7. Amended by P.L.105-2008, SEC.5.
IC 25-2.1-4-3 Form and time of application; time for grant or denial; temporary
certificates
Sec. 3. (a) An application for a certificate must be made:
(1) in a form; and
(2) in the case of an application for renewal, between the dates
the board specifies.
(b) The board shall grant or deny an application not more than
ninety (90) days after the application is properly filed.
(c) If the applicant seeks the opportunity to show that issuance or
renewal of a certificate was mistakenly denied, or if the board is not
able to determine whether a certificate should be granted or denied,
the board may issue to the applicant a temporary certificate that
expires ninety (90) days after its issuance or when the board
determines whether to issue or renew the certificate.
As added by P.L.30-1993, SEC.7.
IC 25-2.1-4-4 Applicants from other states; requirements
Sec. 4. (a) The board shall issue a CPA certificate to a holder of
a certificate issued by another state if the holder meets the
requirements under subsection (b) or (c).
(b) With regard to applicants who do not qualify for reciprocity
under the substantial equivalency standard set forth in section
10(a)(2) of this chapter, the board shall issue a CPA certificate to a
holder of a certificate issued by another state upon a showing that:
(1) the applicant has:
(A) passed the examination required for issuance of the
applicant's certificate; and
(B) the applicant:
(i) had four (4) years of experience in Indiana or another
state of the type described in IC 25-2.1-3-10 or meets
equivalent requirements prescribed by the board after
passing the examination on which the applicant's
certificate was based and during the ten (10) years
immediately preceding the applicant's application; and
(ii) if the applicant's certificate was issued by the other
state more than four (4) years before the application for
issuance of an initial certificate under this chapter,
fulfilled the requirements for continuing professional
education that would have been applicable under section
5 of this chapter.
(c) The board shall issue a CPA certificate to a CPA certified by
another state board or its designee if the board determines that the
individual's CPA qualifications are substantially equivalent to the
CPA licensure requirements of Indiana. As added by P.L.30-1993, SEC.7. Amended by P.L.128-2001,
SEC.24; P.L.105-2008, SEC.6.
IC 25-2.1-4-5 Continuing professional education; requirements for renewal;
inactive status
Sec. 5. (a) Except as provided in subsection (c), to renew a
certificate under this chapter an applicant must complete one
hundred twenty (120) hours of continuing professional education
during a three (3) year period with a minimum of twenty (20) hours
each year.
(b) The board may prescribe the content, duration, and
organization of continuing professional education courses that
contribute to the general professional competence of the applicant.
(c) If a licensee desires to discontinue the practice of accountancy
in Indiana, the licensee may select inactive status on the renewal
form. A licensee selecting inactive status may renew a certificate
under this chapter without completing the continuing professional
education courses required by subsection (a).
(d) The board may establish the following:
(1) Prorated continuing professional education requirements to
be met by applicants whose initial certificates were issued
substantially less than three (3) years before the renewal date.
(2) Special lesser requirements to be met by applicants for
certificate renewal whose prior certificates lapsed substantially
before their applications for renewal or for an inactive licensee
who wishes to reactivate the licensee's license, when it would
be inequitable to require a full compliance with all requirements
of continuing professional education that would have been
applicable to the period of lapse. As added by P.L.30-1993, SEC.7. Amended by P.L.179-1997, SEC.2.
IC 25-2.1-4-6 Fees
Sec. 6. The board shall establish fees under IC 25-1-8-2. As added by P.L.30-1993, SEC.7.
IC 25-2.1-4-7 Applicant information on foreign state jurisdiction licensures and
suspensions; duty to provide
Sec. 7. An applicant for initial issuance or renewal of a certificate
under this chapter shall:
(1) list each state in which the applicant has applied for or holds
a certificate, license, or permit; and
(2) notify the board in writing, not more than thirty (30) days
after its occurrence, of an issuance, denial, revocation, or
suspension of a certificate, license, or permit by another state. As added by P.L.30-1993, SEC.7.
IC 25-2.1-4-8 Foreign nation accountancy designation; requirements for state
licensure
Sec. 8. The board shall issue a CPA certificate to a holder of a
designation granted in a foreign country entitling the holder to
engage in the practice of accountancy if:
(1) the foreign authority that granted the designation makes a
similar provision to allow an individual who holds a valid
certificate issued by the board to obtain the foreign authority's
comparable designation;
(2) the foreign designation:
(A) was issued by a foreign authority that regulates the
practice of accountancy and has not expired, been revoked,
or suspended;
(B) entitles the holder to issue reports for financial
statements; and
(C) was issued upon the basis of educational and
examination and experience requirements established by the
foreign authority; and
(3) the applicant:
(A) received the designation, based on educational and
examination standards substantially equivalent to those in
effect in Indiana at the time the foreign designation was
granted;
(B) meets:
(i) an experience requirement substantially equivalent to
the requirement under IC 25-2.1-3-10, in the jurisdiction
that granted the foreign designation;
(ii) has completed four (4) years of experience in Indiana
or another state of the type described in IC 25-2.1-3-10; or
(iii) meets equivalent requirements established by the
board within the ten (10) years immediately preceding the
application; and
(C) passed a uniform qualifying examination in national
standards and an examination on the laws, rules, and code of
ethical conduct in effect in Indiana acceptable to the board. As added by P.L.30-1993, SEC.7. Amended by P.L.2-1995, SEC.94;
P.L.128-2001, SEC.25.
IC 25-2.1-4-9 Applicant information on foreign accountancy designation to
practice or suspension from practice; duty to provide
Sec. 9. An applicant for initial issuance or renewal of a certificate
shall in the application list each jurisdiction where the applicant has
applied for or holds a designation to practice accountancy and each
holder of a certificate issued under this article shall notify the board
in writing, not more than thirty (30) days after its occurrence of any
issuance, denial, revocation, or suspension of a designation, or the
commencement of a disciplinary or enforcement action by any
jurisdiction. As added by P.L.30-1993, SEC.7. Amended by P.L.128-2001,
SEC.26.
IC 25-2.1-4-10 Certification or permit not required for CPA certificate holders
from other states; conditions
Sec. 10. (a) An individual:
(1) whose principal place of business is not in Indiana; and
(2) who either:
(A) has a valid certificate as a CPA from any state that the
board or its designee has determined to be in substantial
equivalence with the CPA licensure requirements of this
state; or
(B) has individual CPA qualifications that have been
determined by the board or its designee as substantially
equivalent to the CPA licensure requirements of Indiana;
shall be presumed to have qualifications substantially equivalent to
this state's requirements and shall have all the privileges granted to
the holder of a CPA certificate under IC 25-2.1-3 without the need to
obtain a certificate under IC 25-2.1-3 or a permit under IC 25-2.1-5.
(b) Notwithstanding any other provision of law, an individual who
offers or renders professional services, in person or by mail,
telephone, or other electronic means, as authorized under this
section:
(1) is not required to provide notice or other submissions to the
board; and
(2) is subject to the requirements in subsection (c).
(c) An individual of another state exercising the privilege granted
under this section and a CPA firm that employs the individual
consent, as a condition of the grant of this privilege:
(1) to the personal and subject matter jurisdiction and
disciplinary authority of the board;
(2) to comply with this article and the board's rules;
(3) that if a certificate as a CPA from the state of the
individual's principal place of business is no longer valid, the
individual shall cease exercising the privilege granted under this
section in Indiana, individually and on behalf of the CPA firm;
and
(4) to the appointment of the state board or agency that issued
the individual's license as the individual's agent on whom
process may be served in any action or proceeding by this board
against the individual. As added by P.L.128-2001, SEC.27. Amended by P.L.190-2007,
SEC.9.
