IC 25-2.1-6-1
Repealed
(Repealed by P.L.190-2007, SEC.16.)
IC 25-2.1-6-2
Repealed
(Repealed by P.L.190-2007, SEC.16.)
IC 25-2.1-6-3
Repealed
(Repealed by P.L.190-2007, SEC.16.)
IC 25-2.1-6-4
Repealed
(Repealed by P.L.190-2007, SEC.16.)
IC 25-2.1-6-4.5 No new certificates; renewal of certificate held before July 1, 2007
Sec. 4.5. (a) The board may not issue a certificate under this
chapter after July 1, 2007.
(b) The board may renew a certificate under this chapter that is
held validly before July 1, 2007. As added by P.L.190-2007, SEC.11.
IC 25-2.1-6-5 Use of title "accounting practitioner"
Sec. 5. An individual who is registered with the board to practice
accounting as an accounting practitioner and holds a valid certificate
issued under section 1 of this chapter (before its repeal) or renewed
under IC 25-2.1-4 may be known as an "accounting practitioner" and
may use the abbreviation "AP". However, an individual registered as
an accounting practitioner may not prepare or render accounting
opinions or certificates for any purpose, including financial
statements, schedules, reports, or exhibits for publication, credit
purposes, and use in a court. As added by P.L.30-1993, SEC.7. Amended by P.L.128-2001,
SEC.36; P.L.190-2007, SEC.12.
IC 25-2.1-6-6 Practice of accounting practitioners as firm
Sec. 6. A firm engaged in Indiana in the practice of accountancy
as accounting practitioners shall register with the board as a firm of
accounting practitioners, and have and maintain all of the following
requirements:
(1) A least one (1) partner must be a certified public accountant,
a public accountant, or an accounting practitioner who holds an
active certificate to practice in Indiana.
(2) Each partner personally engaged within Indiana in the
practice of accountancy as a member of the firm must be a
certified public accountant, a public accountant, or an
accounting practitioner who holds an active certificate to
practice in Indiana.
(3) Each partner:
(A) shall be a certified public accountant, a public
accountant, or an accounting practitioner in good standing of
a state; or
(B) who is a nonresident of the United States and who is not
a certified public accountant, a public accountant, or an
accounting practitioner in good standing of a state shall hold
a license or rating in a foreign country that is equivalent to
that of a certified public accountant, a public accountant, or
an accounting practitioner in the United States.
(4) Each resident manager in charge of an office of a firm in
Indiana must be a certified public accountant, a public
accountant, or an accounting practitioner who holds a certificate
to practice in Indiana. As added by P.L.30-1993, SEC.7. Amended by P.L.128-2001,
SEC.37.
IC 25-2.1-6-7 Verification of application for firm registration; notice of
membership changes
Sec. 7. (a) An application for registration must be verified by a
partner, a member, an officer, or a shareholder of the firm who holds
a certificate to practice in Indiana as a certified public accountant, a
public accountant, or an accounting practitioner.
(b) The board shall determine whether each applicant is eligible
for registration.
(c) A firm that is registered and holds a firm permit issued under
this chapter may use the words "accounting practitioners" or the
abbreviation "APs" in connection with the firm's name.
(d) Notification must be given the board, at least thirty (30) days
after the admission to or withdrawal of a partner, a member, an
officer, or a shareholder residing in Indiana from a registered firm. As added by P.L.30-1993, SEC.7. Amended by P.L.128-2001,
SEC.38.
IC 25-2.1-6-8 Issuance or renewal of permit to firm
Sec. 8. (a) The board shall issue or renew a permit to an
accounting practitioner firm that applies and meets the requirements
under this chapter.
(b) Applications and renewals under this chapter are subject to
IC 25-2.1-5-2 and IC 25-2.1-5-3. As added by P.L.128-2001, SEC.39.
IC 25-2.1-6-1
Repealed
(Repealed by P.L.190-2007, SEC.16.)
IC 25-2.1-6-2
Repealed
(Repealed by P.L.190-2007, SEC.16.)
IC 25-2.1-6-3
Repealed
(Repealed by P.L.190-2007, SEC.16.)
IC 25-2.1-6-4
Repealed
(Repealed by P.L.190-2007, SEC.16.)
IC 25-2.1-6-4.5 No new certificates; renewal of certificate held before July 1, 2007
Sec. 4.5. (a) The board may not issue a certificate under this
chapter after July 1, 2007.
(b) The board may renew a certificate under this chapter that is
held validly before July 1, 2007. As added by P.L.190-2007, SEC.11.
IC 25-2.1-6-5 Use of title "accounting practitioner"
Sec. 5. An individual who is registered with the board to practice
accounting as an accounting practitioner and holds a valid certificate
issued under section 1 of this chapter (before its repeal) or renewed
under IC 25-2.1-4 may be known as an "accounting practitioner" and
may use the abbreviation "AP". However, an individual registered as
an accounting practitioner may not prepare or render accounting
opinions or certificates for any purpose, including financial
statements, schedules, reports, or exhibits for publication, credit
purposes, and use in a court. As added by P.L.30-1993, SEC.7. Amended by P.L.128-2001,
SEC.36; P.L.190-2007, SEC.12.
IC 25-2.1-6-6 Practice of accounting practitioners as firm
Sec. 6. A firm engaged in Indiana in the practice of accountancy
as accounting practitioners shall register with the board as a firm of
accounting practitioners, and have and maintain all of the following
requirements:
(1) A least one (1) partner must be a certified public accountant,
a public accountant, or an accounting practitioner who holds an
active certificate to practice in Indiana.
(2) Each partner personally engaged within Indiana in the
practice of accountancy as a member of the firm must be a
certified public accountant, a public accountant, or an
accounting practitioner who holds an active certificate to
practice in Indiana.
(3) Each partner:
(A) shall be a certified public accountant, a public
accountant, or an accounting practitioner in good standing of
a state; or
(B) who is a nonresident of the United States and who is not
a certified public accountant, a public accountant, or an
accounting practitioner in good standing of a state shall hold
a license or rating in a foreign country that is equivalent to
that of a certified public accountant, a public accountant, or
an accounting practitioner in the United States.
(4) Each resident manager in charge of an office of a firm in
Indiana must be a certified public accountant, a public
accountant, or an accounting practitioner who holds a certificate
to practice in Indiana. As added by P.L.30-1993, SEC.7. Amended by P.L.128-2001,
SEC.37.
IC 25-2.1-6-7 Verification of application for firm registration; notice of
membership changes
Sec. 7. (a) An application for registration must be verified by a
partner, a member, an officer, or a shareholder of the firm who holds
a certificate to practice in Indiana as a certified public accountant, a
public accountant, or an accounting practitioner.
(b) The board shall determine whether each applicant is eligible
for registration.
(c) A firm that is registered and holds a firm permit issued under
this chapter may use the words "accounting practitioners" or the
abbreviation "APs" in connection with the firm's name.
(d) Notification must be given the board, at least thirty (30) days
after the admission to or withdrawal of a partner, a member, an
officer, or a shareholder residing in Indiana from a registered firm. As added by P.L.30-1993, SEC.7. Amended by P.L.128-2001,
SEC.38.
IC 25-2.1-6-8 Issuance or renewal of permit to firm
Sec. 8. (a) The board shall issue or renew a permit to an
accounting practitioner firm that applies and meets the requirements
under this chapter.
(b) Applications and renewals under this chapter are subject to
IC 25-2.1-5-2 and IC 25-2.1-5-3. As added by P.L.128-2001, SEC.39.
IC 25-2.1-6-1
Repealed
(Repealed by P.L.190-2007, SEC.16.)
IC 25-2.1-6-2
Repealed
(Repealed by P.L.190-2007, SEC.16.)
IC 25-2.1-6-3
Repealed
(Repealed by P.L.190-2007, SEC.16.)
IC 25-2.1-6-4
Repealed
(Repealed by P.L.190-2007, SEC.16.)
IC 25-2.1-6-4.5 No new certificates; renewal of certificate held before July 1, 2007
Sec. 4.5. (a) The board may not issue a certificate under this
chapter after July 1, 2007.
(b) The board may renew a certificate under this chapter that is
held validly before July 1, 2007. As added by P.L.190-2007, SEC.11.
IC 25-2.1-6-5 Use of title "accounting practitioner"
Sec. 5. An individual who is registered with the board to practice
accounting as an accounting practitioner and holds a valid certificate
issued under section 1 of this chapter (before its repeal) or renewed
under IC 25-2.1-4 may be known as an "accounting practitioner" and
may use the abbreviation "AP". However, an individual registered as
an accounting practitioner may not prepare or render accounting
opinions or certificates for any purpose, including financial
statements, schedules, reports, or exhibits for publication, credit
purposes, and use in a court. As added by P.L.30-1993, SEC.7. Amended by P.L.128-2001,
SEC.36; P.L.190-2007, SEC.12.
IC 25-2.1-6-6 Practice of accounting practitioners as firm
Sec. 6. A firm engaged in Indiana in the practice of accountancy
as accounting practitioners shall register with the board as a firm of
accounting practitioners, and have and maintain all of the following
requirements:
(1) A least one (1) partner must be a certified public accountant,
a public accountant, or an accounting practitioner who holds an
active certificate to practice in Indiana.
(2) Each partner personally engaged within Indiana in the
practice of accountancy as a member of the firm must be a
certified public accountant, a public accountant, or an
accounting practitioner who holds an active certificate to
practice in Indiana.
(3) Each partner:
(A) shall be a certified public accountant, a public
accountant, or an accounting practitioner in good standing of
a state; or
(B) who is a nonresident of the United States and who is not
a certified public accountant, a public accountant, or an
accounting practitioner in good standing of a state shall hold
a license or rating in a foreign country that is equivalent to
that of a certified public accountant, a public accountant, or
an accounting practitioner in the United States.
(4) Each resident manager in charge of an office of a firm in
Indiana must be a certified public accountant, a public
accountant, or an accounting practitioner who holds a certificate
to practice in Indiana. As added by P.L.30-1993, SEC.7. Amended by P.L.128-2001,
SEC.37.
IC 25-2.1-6-7 Verification of application for firm registration; notice of
membership changes
Sec. 7. (a) An application for registration must be verified by a
partner, a member, an officer, or a shareholder of the firm who holds
a certificate to practice in Indiana as a certified public accountant, a
public accountant, or an accounting practitioner.
(b) The board shall determine whether each applicant is eligible
for registration.
(c) A firm that is registered and holds a firm permit issued under
this chapter may use the words "accounting practitioners" or the
abbreviation "APs" in connection with the firm's name.
(d) Notification must be given the board, at least thirty (30) days
after the admission to or withdrawal of a partner, a member, an
officer, or a shareholder residing in Indiana from a registered firm. As added by P.L.30-1993, SEC.7. Amended by P.L.128-2001,
SEC.38.
IC 25-2.1-6-8 Issuance or renewal of permit to firm
Sec. 8. (a) The board shall issue or renew a permit to an
accounting practitioner firm that applies and meets the requirements
under this chapter.
(b) Applications and renewals under this chapter are subject to
IC 25-2.1-5-2 and IC 25-2.1-5-3. As added by P.L.128-2001, SEC.39.
