872 IAC 1 — ARTICLE 1. GENERAL PROVISIONS

TITLE 872 INDIANA BOARD OF ACCOUNTANCY NOTE: Under IC 25-2.1-2-1, the name of the Indiana State Board of Public Accountancy is changed to Indiana Board of Accountancy, effective January 1, 1994.

ARTICLE 1. GENERAL PROVISIONS

Rule 0.5

872 IAC 1-0.5-1 872 IAC 1-0.5-1 Definitions

Rule 0.5. Definitions

872 IAC 1-0.5-1 Definitions

Authority: IC 25-2.1-2-15

Affected: IC 25-2.1-1

Sec. 1. The following definitions apply throughout this title:

(1) "Accounting internship" means work experience in accounting obtained with an employer for credit from a university or college.

(2) "AICPA" has the meaning set forth in IC 25-2.1-1-3.3.

(3) "AP" has the meaning set forth in IC 25-2.1-1-3.

(4) "Board" has the meaning set forth in IC 25-2.1-1-4.

(5) "Bookkeeping" means the:

(A) recording;

(B) classifying; and

of financial transactions of an entity from original documents for the purpose of preparing financial statements for internal use of management.

(6) "Corporate internal audit position" means work experience in the examination and evaluation of the adequacy and effectiveness of an organization's accounting and financial records and its system of internal control.

(7) "Course", for CPE, includes the following:

(A) Seminars.

(B) Workshops.

(D) Technical sessions.

(E) Similar terms to describe organized instruction.

(8) "CPA" has the meaning set forth in IC 25-2.1-1-6.5.

(9) "CPE" means continuing professional education.

(10) "Financial statements" means the results of arranging fiscal transactions into a form to provide readers with information.

(11) "Firm" has the meaning set forth in IC 25-2.1-1-7. The term includes entities organized under the laws of Indiana or any other state, including limited liability partnerships.

(12) "Full-time employment" means a position where the individual:

(A) works at least forty (40) hours per week; or

(B) if a teaching position, carries a teaching load of at least twelve (12) semester hours or the equivalent.

(13) "Group program" means a CPE process designed to permit a participant to learn a given subject through real-time interaction with an instructor and other participants either:

(A) in a classroom or conference setting;

(B) by telephonic means; or

(14) "Hours", used without a modifier, means CPE credit hours.

(15) "Internet-based study" means a CPE learning activity, through a group program or self-study course, designed to allow a participant to learn the given subject matter through the Internet.

(16) "PA" has the meaning set forth in IC 25-2.1-1-8.5.

(17) "Public communication" means a communication made in identical form to multiple persons or the world at large, by:

(A) television;

(B) radio;

(D) newspaper;

(E) pamphlet;

(F) mass mailing;

(G) letterhead;

(H) business card; or

(I) directory.

(18) "Self-study" means a CPE process designed to allow a participant to learn a given subject without involvement of an instructor.

(19) "Principal place of business" has the meaning set forth in IC 25-2.1-1-10.2.

Any provision in this article that requires a specific number of semester credit hours is converted to the equivalent if a different grading period is used at the college or university. Unless it is established that a different equivalency applies, it is presumed that the correct equivalency is two (2) semester hours for every three (3) quarter hours.

(Indiana Board of Accountancy; 872 IAC 1-0.5-1; filed Aug 18, 1983, 3:20 p.m.: 6 IR 1925; filed Mar 20, 1985, 3:25 p.m.: 8 IR 1029; filed Jun 1, 1994, 5:00 p.m.: 17 IR 2342; errata filed Sep 14, 1994, 2:50 p.m.: 18 IR 269; filed Jun 5, 1998, 3:58 p.m.: 21 IR 3932; errata filed Jul 28, 1998, 10:59 a.m.: 21 IR 4537; filed Feb 21, 2000, 7:06 a.m.: 23 IR 1650; readopted filed Jun 22, 2001, 8:57 a.m.: 24 IR 3824; readopted filed Oct 4, 2007, 3:32 p.m.: 20071031-IR-872070066RFA; filed Nov 5, 2008, 2:33 p.m.: 20081203-IR-872080293FRA; readopted filed Dec 1, 2014, 8:35 a.m.: 20141231-IR-872140395RFA; readopted filed Nov 30, 2020, 11:53 a.m.: 20201230-IR-872200507RFA; filed Oct 3, 2022, 9:07 a.m.: 20221102-IR-872220159FRA; readopted filed Jan 12, 2024, 11:32 a.m.: 20240207-IR-872230761RFA; filed Mar 21, 2025, 12:35 p.m.: 20250416-IR-872240481FRA)

Rule 1

872 IAC 1-1-1 872 IAC 1-1-1 Power to grant licenses; prohibited activities of unlicensed persons (Repealed)

Rule 1. Requirements for Certification, Licensure, and Registration

872 IAC 1-1-1 Power to grant licenses; prohibited activities of unlicensed persons (Repealed)

(Repealed by Indiana Board of Accountancy; filed Mar 20, 1985, 3:25 pm: 8 IR 1044; errata, 8 IR 1046)

872 IAC 1-1-2 872 IAC 1-1-2 Applications for examination or registration; use of forms; filing deadlines

872 IAC 1-1-2 Applications for examination or registration; use of forms; filing deadlines

Authority: IC 25-2.1-2-15

Affected: IC 25-2.1

Sec. 2. Applications for the examination required under section 12.1 of this rule must be made through the portal designated by the administrator of the examination.

(Indiana Board of Accountancy; Rule 69-1,2; filed Jun 30, 1978, 9:54 a.m.: 1 IR 394; filed Aug 18, 1983, 3:20 p.m.: 6 IR 1927; filed May 1, 1984, 12:50 p.m.: 7 IR 1538; filed Mar 20, 1985, 3:25 p.m.: 8 IR 1030; readopted filed Jun 22, 2001, 8:57 a.m.: 24 IR 3824; filed Apr 16, 2004, 10:04 a.m.: 27 IR 2733; readopted filed Oct 4, 2007, 3:32 p.m.: 20071031-IR-872070066RFA; readopted filed Nov 25, 2013, 9:20 a.m.: 20131225-IR-872130279RFA; filed Dec 14, 2016, 12:08 p.m.: 20170111-IR-872160372FRA; readopted filed Nov 26, 2019, 3:48 p.m.: 20191225-IR-872190191RFA; filed Oct 3, 2022, 9:07 a.m.: 20221102-IR-872220159FRA; readopted filed Jan 12, 2024, 11:32 a.m.: 20240207-IR-872230761RFA)

872 IAC 1-1-3 872 IAC 1-1-3 Age of applicant (Repealed)

872 IAC 1-1-3 Age of applicant (Repealed)

(Repealed by Indiana Board of Accountancy; filed Jun 1, 1994, 5:00 p.m.: 17 IR 2352)

872 IAC 1-1-4 872 IAC 1-1-4 Residence requirements (Repealed)

872 IAC 1-1-4 Residence requirements (Repealed)

(Repealed by Indiana Board of Accountancy; filed Jun 1, 1994, 5:00 p.m.: 17 IR 2352)

872 IAC 1-1-5 872 IAC 1-1-5 Character references (Repealed)

872 IAC 1-1-5 Character references (Repealed)

(Repealed by Indiana Board of Accountancy; filed Aug 28, 1986, 3:20 pm: 10 IR 72)

872 IAC 1-1-6 872 IAC 1-1-6 Educational requirements; transcripts (Repealed)

872 IAC 1-1-6 Educational requirements; transcripts (Repealed)

(Repealed by Indiana Board of Accountancy; filed Aug 3, 2001, 4:34 p.m.: 24 IR 3990)

872 IAC 1-1-6.1 872 IAC 1-1-6.1 Educational requirements for licensure

872 IAC 1-1-6.1 Educational requirements for licensure

Authority: IC 25-2.1-2-15

Affected: IC 25-2.1-3-2; IC 25-2.1-6

Sec. 6.1. (a) As part of the total semester hours required under IC 25-2.1-3-2(b) for first time CPA candidates, a candidate must have earned a baccalaureate or graduate degree from a college or university that is accredited by an accrediting organization included in section 6.3 of this rule and completed:

(1) for a baccalaureate degree, twenty-four (24) semester hours in accounting at the undergraduate or graduate level, including courses covering the subjects of financial accounting, auditing, taxation, and managerial accounting;

(2) for a graduate degree, at least twenty-four (24) semester hours in accounting at the undergraduate level, or fifteen (15) semester hours in accounting at the graduate level, or an equivalent combination thereof; and

(3) for either a baccalaureate or graduate degree, at least twenty-four (24) semester hours in business administration and economics courses, other than accounting courses, at the undergraduate or graduate level.

The business administration courses may include up to six (6) hours of business and tax law courses, and up to six (6) hours of technology or computer science courses, including data analytics, data interrogation techniques, digital acumen, information systems technology, whether taken in business school or in another college or university program, and other business related content areas included in the Uniform CPA Examination Blueprints, or as may be approved by the board. The accounting hours must include courses covering the subjects of financial accounting, auditing, taxation, and managerial accounting. If the accounting hours are a combination of graduate and undergraduate hours, the higher number of required hours applies. An equivalent combination of undergraduate and graduate semester hours under subdivision (2) would be a total of twenty-four (24) semester hours calculated at the rate of one and six-tenths (1.6) semester hours for each one (1) semester hour in accounting at the graduate level, and one (1) semester hour for each one (1) semester hour in accounting at the undergraduate level.

(b) College courses with substantial duplication of content may be counted only one (1) time toward the requirements in IC 25-2.1-3-2 and this section. This subsection does not apply to internships.

(Indiana Board of Accountancy; 872 IAC 1-1-6.1; filed Jun 5, 1998, 3:58 p.m.: 21 IR 3933; readopted filed Jun 22, 2001, 8:57 a.m.: 24 IR 3824; filed Aug 3, 2001, 4:34 p.m.: 24 IR 3989; filed Jul 30, 2003, 5:15 p.m.: 26 IR 3881; filed Sep 8, 2004, 2:45 p.m.: 28 IR 212; filed Nov 29, 2004, 11:45 a.m.: 28 IR 1182; readopted filed Oct 4, 2007, 3:32 p.m.: 20071031-IR-872070066RFA; readopted filed Nov 25, 2013, 9:20 a.m.: 20131225-IR-872130279RFA; readopted filed Nov 26, 2019, 3:48 p.m.: 20191225-IR-872190191RFA; filed Oct 3, 2022, 9:07 a.m.: 20221102-IR-872220159FRA; readopted filed Jan 12, 2024, 11:32 a.m.: 20240207-IR-872230761RFA; filed Mar 21, 2025, 12:35 p.m.: 20250416-IR-872240481FRA)

872 IAC 1-1-6.2 872 IAC 1-1-6.2 Graduation; accreditation

872 IAC 1-1-6.2 Graduation; accreditation

Authority: IC 25-2.1-2-15

Affected: IC 25-2.1-3-2; IC 25-2.1-6

Sec. 6.2. A candidate is considered as graduating from an accredited educational institution if, at the time the educational institution grants the candidate's degree, it is accredited as outlined in section 6.3 of this rule.

(Indiana Board of Accountancy; 872 IAC 1-1-6.2; filed Jun 5, 1998, 3:58 p.m.: 21 IR 3934; readopted filed Jun 22, 2001, 8:57 a.m.: 24 IR 3824; filed Apr 16, 2004, 10:04 a.m.: 27 IR 2733; readopted filed Oct 4, 2007, 3:32 p.m.: 20071031-IR-872070066RFA; readopted filed Nov 25, 2013, 9:20 a.m.: 20131225-IR-872130279RFA; readopted filed Nov 26, 2019, 3:48 p.m.: 20191225-IR-872190191RFA; filed Oct 3, 2022, 9:07 a.m.: 20221102-IR-872220159FRA; readopted filed Jan 12, 2024, 11:32 a.m.: 20240207-IR-872230761RFA)

872 IAC 1-1-6.3 872 IAC 1-1-6.3 Accepted colleges, universities, and degrees

872 IAC 1-1-6.3 Accepted colleges, universities, and degrees

Authority: IC 25-2.1-2-15

Affected: IC 25-2.1-3-2; IC 25-2.1-6

Sec. 6.3. (a) A college or university is recognized by the board if it is accredited by one (1) of the following Council for Higher Education Accreditation regional accrediting associations:

(1) Higher Learning Commission.

(2) Middle States Commission on Higher Education.

(3) New England Association of Schools and Colleges.

(4) North Central Association of Schools and Colleges.

(5) Northwest Commission on Colleges and Universities.

(6) Southern Association of Colleges and Schools/Commission on Colleges.

(7) Western Association of Schools and Colleges/Accrediting Commission for Senior Colleges.

(b) The colleges and universities recognized by the board under subsection (a), which do not include candidates for accreditation, are listed in the following documents, which are incorporated by reference as if fully set out in this rule:

(1) Directory Accredited Membership and Candidates for Accreditation, 1997-98, published by the Commission on Higher Education Middle States Association of Colleges and Schools, 3624 Market Street, 2nd Floor Annex, Philadelphia, PA 19104, copyright 1997.

(2) New England Association of Schools and Colleges Membership Roster 1997, published by the New England Association of Schools and Colleges, Inc., 209 Burlington Road, Bedford, MA 01730-1433.

(3) 1997 Directory of CIHE Affiliated Institutions, NCA Quarterly, Volume 72, Number 2, Fall 1997, published by the North Central Association of Colleges and Schools, 30 North LaSalle, Suite 2400, Chicago, IL 60602.

(4) Directory of Accredited Postsecondary Institutions, July 1997, published by the Commission on Colleges Northwest Association of Schools and Colleges, 11130 NE 33rd Place, Suite 120, Bellevue, WA 98004.

(5) Commission on Colleges July 1997 Member List, published by the Southern Association of Colleges and Schools/Commission on Colleges, 1866 Southern Lane, Decatur, GA 30033-4500.

(6) Directory of Accredited Institutions Candidates for Accreditation, 1997-1998, published by the Western Association of Schools and Colleges, Inc., 533 Airport Boulevard, Suite 200, Burlingame, CA 94010.

(c) Degrees from foreign universities, if they substantially comply with the requirements of section 6.1 of this rule and IC 25-2.1-3-2, will be deemed to meet the requirements established by IC 25-2.1-3-2.

(d) The applicant's claim to college or university credits must be confirmed by an official transcript of credit issued by the institution. The transcript must show that the degree has been conferred and bear the official seal of the college or university, as well as the official signature of the registrar.

(e) The applicant is responsible for the material being in possession of the board or the board's designee by the deadline for filing applications. Incomplete or late applications will be disapproved by the board.

(Indiana Board of Accountancy; 872 IAC 1-1-6.3; filed Jun 5, 1998, 3:58 p.m.: 21 IR 3934; errata filed Jul 28, 1998, 10:59 a.m.: 21 IR 4537; readopted filed Jun 22, 2001, 8:57 a.m.: 24 IR 3824; readopted filed Oct 4, 2007, 3:32 p.m.: 20071031-IR-872070066RFA; readopted filed Nov 25, 2013, 9:20 a.m.: 20131225-IR-872130279RFA; filed Dec 14, 2016, 12:08 p.m.: 20170111-IR-872160372FRA; readopted filed Nov 26, 2019, 3:48 p.m.: 20191225-IR-872190191RFA; filed Oct 3, 2022, 9:07 a.m.: 20221102-IR-872220159FRA; readopted filed Jan 12, 2024, 11:32 a.m.: 20240207-IR-872230761RFA; filed Mar 21, 2025, 12:35 p.m.: 20250416-IR-872240481FRA)

872 IAC 1-1-6.4 872 IAC 1-1-6.4 Accredited degree equivalency requirements

872 IAC 1-1-6.4 Accredited degree equivalency requirements

Authority: IC 25-2.1-2-15

Affected: IC 25-2.1-3-2; IC 25-2.1-6

Sec. 6.4. A graduate of a four (4) year degree granting college or university not accredited at the time the candidate's degree was received, or at the time the application was filed, will be deemed to be a graduate of an accredited educational institution if:

(1) the candidate's degree is equivalent to a degree from an accredited educational institution, as defined in section 6.3 of this rule, and that fact is certified by a credentials certification service approved by the board;

(2) an accredited institution defined in section 6.3 of this rule accepts the candidate's nonaccredited baccalaureate degree for admission to a graduate business degree program; or

(3) the:

(A) candidate satisfactorily completes at least fifteen (15) semester hours, or the equivalent, in postbaccalaureate education at an accredited educational institution defined in section 6.3 of this rule, and at least nine (9) of the semester hours, or the equivalent, are in accounting; and

(B) accredited educational institution certifies that the candidate is in good standing for the continuation in the graduate program, or has maintained a grade point average in these courses that is needed for graduation.

(Indiana Board of Accountancy; 872 IAC 1-1-6.4; filed Jun 5, 1998, 3:58 p.m.: 21 IR 3935; errata filed Jul 28, 1998, 10:59 a.m.: 21 IR 4537; readopted filed Jun 22, 2001, 8:57 a.m.: 24 IR 3824; filed Apr 16, 2004, 10:04 a.m.: 27 IR 2734; readopted filed Oct 4, 2007, 3:32 p.m.: 20071031-IR-872070066RFA; readopted filed Nov 25, 2013, 9:20 a.m.: 20131225-IR-872130279RFA; readopted filed Nov 26, 2019, 3:48 p.m.: 20191225-IR-872190191RFA; filed Oct 3, 2022, 9:07 a.m.: 20221102-IR-872220159FRA; readopted filed Jan 12, 2024, 11:32 a.m.: 20240207-IR-872230761RFA; filed Mar 21, 2025, 12:35 p.m.: 20250416-IR-872240481FRA)

872 IAC 1-1-6.5 872 IAC 1-1-6.5 Acceptance of degrees; previously not accredited

872 IAC 1-1-6.5 Acceptance of degrees; previously not accredited

Authority: IC 25-2.1-2-15

Affected: IC 25-2.1-3-2; IC 25-2.1-6

Sec. 6.5. If an educational institution was not accredited at the time a candidate's degree was received, but is so accredited at the time the application is filed with the board, the institution will be deemed to be accredited for the purpose of this rule provided that it certifies that the candidate's total educational program would qualify the candidate for graduation with a baccalaureate degree during the time the institution has been accredited.

(Indiana Board of Accountancy; 872 IAC 1-1-6.5; filed Jun 5, 1998, 3:58 p.m.: 21 IR 3935; readopted filed Jun 22, 2001, 8:57 a.m.: 24 IR 3824; filed Apr 16, 2004, 10:04 a.m.: 27 IR 2734; readopted filed Oct 4, 2007, 3:32 p.m.: 20071031-IR-872070066RFA; readopted filed Nov 25, 2013, 9:20 a.m.: 20131225-IR-872130279RFA; readopted filed Nov 26, 2019, 3:48 p.m.: 20191225-IR-872190191RFA; filed Oct 3, 2022, 9:07 a.m.: 20221102-IR-872220159FRA; readopted filed Jan 12, 2024, 11:32 a.m.: 20240207-IR-872230761RFA)

872 IAC 1-1-6.6 872 IAC 1-1-6.6 Courses taken at nonaccredited institutions

872 IAC 1-1-6.6 Courses taken at nonaccredited institutions

Authority: IC 25-2.1-2-15

Affected: IC 25-2.1-3-2; IC 25-2.1-6

Sec. 6.6. If a candidate's degree was received at an accredited educational institution under section 6.3 of this rule, but the educational program that was used to qualify the candidate's major included courses taken at nonaccredited institutions, either before or after graduation, such courses will be deemed to have been taken at the accredited institution from which the candidate's degree was received provided the accredited institution has either:

(1) accepted such courses by including them in its official transcript; or

(2) certified to the board that it will accept such courses for credit toward graduation.

(Indiana Board of Accountancy; 872 IAC 1-1-6.6; filed Jun 5, 1998, 3:58 p.m.: 21 IR 3935; readopted filed Jun 22, 2001, 8:57 a.m.: 24 IR 3824; filed Apr 16, 2004, 10:04 a.m.: 27 IR 2734; readopted filed Oct 4, 2007, 3:32 p.m.: 20071031-IR-872070066RFA; readopted filed Nov 25, 2013, 9:20 a.m.: 20131225-IR-872130279RFA; readopted filed Nov 26, 2019, 3:48 p.m.: 20191225-IR-872190191RFA; filed Oct 3, 2022, 9:07 a.m.: 20221102-IR-872220159FRA; readopted filed Jan 12, 2024, 11:32 a.m.: 20240207-IR-872230761RFA)

872 IAC 1-1-7 872 IAC 1-1-7 Special written examination for waiver of educational requirement (Repealed)

872 IAC 1-1-7 Special written examination for waiver of educational requirement (Repealed)

(Repealed by Indiana Board of Accountancy; filed Jun 1, 1994, 5:00 p.m.: 17 IR 2352)

872 IAC 1-1-8 872 IAC 1-1-8 Experience requirements; credit for types of experience

872 IAC 1-1-8 Experience requirements; credit for types of experience

Authority: IC 25-2.1-2-15

Affected: IC 21-17-4; IC 21-22; IC 25-2.1-3-10

Sec. 8. (a) This section and sections 8.2 through 8.5 of this rule carry out the experience requirements in IC 25-2.1-3-10. Experience consists of full-time employment in the following positions:

(1) As an employee or accounting intern engaged in an accounting position in a firm, as defined in 872 IAC 1-0.5-1(11).

(2) As an employee in a financial or an accounting position in an industry, a government, or a nonprofit organization.

(3) As an employee in an advisory or a consulting services position, or both, related to at least one (1) of the following activities:

(A) Financial.

(B) Accounting.

(4) As an instructor teaching accounting in a college or university (e.g., four (4) year institutions or junior colleges).

(5) As an instructor teaching accounting in an institution created under IC 21-22 or a private school registered under IC 21-17-4.

(b) Clerical functions may not be counted under this section toward meeting the experience requirements. Clerical functions are positions that do not have accounting significance, including doing mathematical calculations, account analysis (i.e., looking into accounting books for specific information already recorded), and recording information in the general ledger, as opposed to compiling the information. Positions that partly qualify, and partly do not qualify, under this section are treated under the method provided for in section 8.2 of this rule, with the part of the position that does not qualify under this section being treated as if it were part-time employment.

(d) An applicant may combine the types of experience described in subsection (a) to fulfill the minimum experience requirements in IC 25-2.1-3-10.

(Indiana Board of Accountancy; Rule 69-1,8; filed Jun 30, 1978, 9:54 a.m.: 1 IR 396; filed Aug 18, 1983, 3:20 p.m.: 6 IR 1928; filed Mar 20, 1985, 3:25 p.m.: 8 IR 1033; filed Aug 28, 1986, 3:20 p.m.: 10 IR 65; filed Nov 28, 1988, 5:32 p.m.: 12 IR 922; filed Jun 1, 1994, 5:00 p.m.: 17 IR 2343; errata filed Sep 14, 1994, 2:50 p.m.: 18 IR 269; filed Feb 21, 2000, 7:06 a.m.: 23 IR 1651; readopted filed Jun 22, 2001, 8:57 a.m.: 24 IR 3824; filed Apr 4, 2002, 9:28 a.m.: 25 IR 2518; filed Apr 16, 2004, 10:04 a.m.: 27 IR 2734; readopted filed Oct 4, 2007, 3:32 p.m.: 20071031-IR-872070066RFA; readopted filed Nov 25, 2013, 9:20 a.m.: 20131225-IR-872130279RFA; readopted filed Nov 26, 2019, 3:48 p.m.: 20191225-IR-872190191RFA; filed Oct 3, 2022, 9:07 a.m.: 20221102-IR-872220159FRA; readopted filed Jan 12, 2024, 11:32 a.m.: 20240207-IR-872230761RFA; filed Mar 21, 2025, 12:35 p.m.: 20250416-IR-872240481FRA; filed Mar 31, 2026, 1:21 p.m.: 20260429-IR-872260018FRA)

872 IAC 1-1-8.1 872 IAC 1-1-8.1 Combining types of experience (Repealed)

872 IAC 1-1-8.1 Combining types of experience (Repealed)

(Repealed by Indiana Board of Accountancy; filed Apr 4, 2002, 9:28 a.m.: 25 IR 2520)

872 IAC 1-1-8.2 872 IAC 1-1-8.2 Part-time work as experience

872 IAC 1-1-8.2 Part-time work as experience

Authority: IC 25-2.1-2-15

Affected: IC 25-2.1-3-10

Sec. 8.2. Part-time employment that qualifies for experience credit will be converted to the full-time equivalent, for example, working half time for eight (8) months will count as four (4) months of experience and teaching six (6) semester hours will count as one (1) quarter year of experience.

(Indiana Board of Accountancy; 872 IAC 1-1-8.2; filed Feb 21, 2000, 7:06 a.m.: 23 IR 1653; readopted filed Jun 22, 2001, 8:57 a.m.: 24 IR 3824; readopted filed Oct 4, 2007, 3:32 p.m.: 20071031-IR-872070066RFA; readopted filed Nov 25, 2013, 9:20 a.m.: 20131225-IR-872130279RFA; readopted filed Nov 26, 2019, 3:48 p.m.: 20191225-IR-872190191RFA; readopted filed Jan 12, 2024, 11:32 a.m.: 20240207-IR-872230761RFA)

872 IAC 1-1-8.3 872 IAC 1-1-8.3 Experience verification

872 IAC 1-1-8.3 Experience verification

Authority: IC 25-2.1-2-15

Affected: IC 25-2.1-3-10

Sec. 8.3. (a) An applicant's experience in a particular position meets the requirements in IC 25-2.1-3-10 if the work is verified by the holder of an active certificate issued by the board or issued by another state so long as the certificate allows the holder to perform similar acts to those allowed to be performed by certificate holders in Indiana who:

(1) employed the applicant or a legal entity controlled by that individual employed the applicant;

(2) worked for the same employer as the applicant;

(3) reviewed the accounting work of the applicant on a periodic basis in the capacity of an outside accounting firm, a government agency, or some similar capacity; or

(4) otherwise has direct knowledge of the work performed by the applicant.

(b) Any certificate holder who has been requested by an applicant to submit to the board verification of the applicant's experience and has refused to do so shall, upon request by the board, explain in writing or in person the basis for such refusal.

(Indiana Board of Accountancy; 872 IAC 1-1-8.3; filed Feb 21, 2000, 7:06 a.m.: 23 IR 1653; readopted filed Jun 22, 2001, 8:57 a.m.: 24 IR 3824; filed Apr 4, 2002, 9:28 a.m.: 25 IR 2519; filed Apr 16, 2004, 10:04 a.m.: 27 IR 2735; readopted filed Oct 4, 2007, 3:32 p.m.: 20071031-IR-872070066RFA; readopted filed Nov 25, 2013, 9:20 a.m.: 20131225-IR-872130279RFA; readopted filed Nov 26, 2019, 3:48 p.m.: 20191225-IR-872190191RFA; readopted filed Jan 12, 2024, 11:32 a.m.: 20240207-IR-872230761RFA)

872 IAC 1-1-8.4 872 IAC 1-1-8.4 Advanced degree as experience (Repealed)

872 IAC 1-1-8.4 Advanced degree as experience (Repealed)

(Repealed by Indiana Board of Accountancy; filed Mar 31, 2026, 1:21 p.m.: 20260429-IR-872260018FRA)

872 IAC 1-1-8.5 872 IAC 1-1-8.5 Experience required on application and board verification

872 IAC 1-1-8.5 Experience required on application and board verification

Authority: IC 25-2.1-2-15

Affected: IC 25-2.1-3-10

Sec. 8.5. (a) To apply for a certified public accountant certificate, an applicant, who has previously met the applicable education and examination requirements, shall file an application on a form provided by the board, including the employer's name and address, contact person, and a job description for the employment for which experience credit under this section is claimed.

(b) After receiving an application under subsection (a), the board will seek verification of employment from all employers and may seek additional information from the applicant and employer or third parties, as needed, to determine whether the applicant meets the experience requirements established in this section.

(Indiana Board of Accountancy; 872 IAC 1-1-8.5; filed Feb 21, 2000, 7:06 a.m.: 23 IR 1654; readopted filed Jun 22, 2001, 8:57 a.m.: 24 IR 3824; readopted filed Oct 4, 2007, 3:32 p.m.: 20071031-IR-872070066RFA; readopted filed Nov 25, 2013, 9:20 a.m.: 20131225-IR-872130279RFA; readopted filed Nov 26, 2019, 3:48 p.m.: 20191225-IR-872190191RFA; readopted filed Jan 12, 2024, 11:32 a.m.: 20240207-IR-872230761RFA; filed Mar 31, 2026, 1:21 p.m.: 20260429-IR-872260018FRA)

872 IAC 1-1-9 872 IAC 1-1-9 Requirements for examination

872 IAC 1-1-9 Requirements for examination

Authority: IC 25-2.1-2-15

Affected: IC 25-2.1-3

Sec. 9. A candidate wishing to take the examination must:

(1) complete the application provided for in section 2 of this rule; and

(2) pay the candidate's cost of purchasing the examination by paying a fee directly to and in the amount set by the examination service.

(Indiana Board of Accountancy; Rule 69-1,9; filed Jun 30, 1978, 9:54 a.m.: 1 IR 396; filed Aug 18, 1983, 3:20 p.m.: 6 IR 1928; filed May 1, 1984, 12:50 p.m.: 7 IR 1539; filed Mar 20, 1985, 3:25 p.m.: 8 IR 1033; filed Jul 6, 1995, 12:00 p.m.: 18 IR 2784; readopted filed Jun 22, 2001, 8:57 a.m.: 24 IR 3824; filed Apr 16, 2004, 10:04 a.m.: 27 IR 2735; readopted filed Oct 4, 2007, 3:32 p.m.: 20071031-IR-872070066RFA; readopted filed Nov 25, 2013, 9:20 a.m.: 20131225-IR-872130279RFA; readopted filed Nov 26, 2019, 3:48 p.m.: 20191225-IR-872190191RFA; filed Oct 3, 2022, 9:07 a.m.: 20221102-IR-872220159FRA; readopted filed Jan 12, 2024, 11:32 a.m.: 20240207-IR-872230761RFA)

872 IAC 1-1-9.5 872 IAC 1-1-9.5 Education required for admission to CPA examination (Voided)

872 IAC 1-1-9.5 Education required for admission to CPA examination (Voided)

(Voided by P.L.108-2020, SECTION 2, effective June 1, 2020.)

872 IAC 1-1-9.6 872 IAC 1-1-9.6 Education required for admission to CPA examination

872 IAC 1-1-9.6 Education required for admission to CPA examination

Authority: IC 25-2.1-2-15

Affected: IC 25-2.1-3-2

Sec. 9.6. (a) CPA examination candidates may not take the CPA examination before meeting the education requirements under IC 25-2.1-3-2.

(b) The board may cancel any examination scores received by a candidate who fails to meet the requirements in this section.

(c) If an examination score is canceled, the candidate is not entitled to credit for any section of the examination passed.

(Indiana Board of Accountancy; 872 IAC 1-1-9.6; filed Oct 3, 2022, 9:07 a.m.: 20221102-IR-872220159FRA; readopted filed Jan 12, 2024, 11:32 a.m.: 20240207-IR-872230761RFA; filed Mar 21, 2025, 12:35 p.m.: 20250416-IR-872240481FRA)

872 IAC 1-1-10 872 IAC 1-1-10 Application; fees

872 IAC 1-1-10 Application; fees

Authority: IC 25-2.1-2-15

Affected: IC 25-1-8-6; IC 25-2.1

Sec. 10. (a) The following is a schedule of fees adopted by the board:

(1) Transfer of grades, seventy-five dollars ($75).

(2) CPA certificate by reciprocity, seventy-five dollars ($75).

(3) Triennial certificate of registration for CPAs, PAs, and APs, seventy-five dollars ($75).

(4) Triennial certificate of retired registration for CPAs, PAs, and APs, ten dollars ($10).

(5) The reinstatement fees for expired triennial certificates of registration for CPAs, PAs, and APs are set according to IC 25-1-8-6.

(6) Triennial permit to practice for firms, thirty dollars ($30).

(7) The reinstatement fees for expired triennial permits to practice for firms are set according to IC 25-1-8-6.

(8) Verification of certificate of registration for CPAs, PAs, or APs to another state, twenty-five dollars ($25).

(b) A fee for an individual initially registered in the:

(1) second year of a triennial registration period is fifty dollars ($50); and

(2) third year of the triennial registration period is twenty-five dollars ($25).

(c) Failure of an applicant to pay the initial registration fee will cause the application to be terminated one (1) year after the board's action granting registration.

(d) If an applicant pays the initial registration fee after the first renewal deadline for licensees, and after the applicant's approval for licensure, the applicant must pay the renewal fee in addition to the initial registration fee to become licensed.

(Indiana Board of Accountancy; Rule 69-1, 10; filed Jun 30, 1978, 9:54 a.m.: 1 IR 396; filed Feb 15, 1980, 3:05 p.m.: 3 IR 639; filed Aug 18, 1983, 3:20 p.m.: 6 IR 1928; filed May 1, 1984, 12:50 p.m.: 7 IR 1540; filed Mar 20, 1985, 3:25 p.m.: 8 IR 1033; filed Aug 28, 1986, 3:20 p.m.: 10 IR 65; filed Aug 6, 1990, 4:30 p.m.: 13 IR 2135; filed Jun 1, 1994, 5:00 p.m.: 17 IR 2345; errata filed Jul 28, 1994, 4:00 p.m.: 17 IR 2891; filed Jul 6, 1995, 12:00 p.m.: 18 IR 2784; filed Jun 14, 1996, 3:00 p.m.: 19 IR 3110; filed Feb 21, 2000, 7:06 a.m.: 23 IR 1654; readopted filed Jun 22, 2001, 8:57 a.m.: 24 IR 3824; filed Apr 4, 2002, 9:28 a.m.: 25 IR 2520; filed Jul 7, 2003, 3:45 p.m.: 26 IR 3654; filed Apr 16, 2004, 10:04 a.m.: 27 IR 2735; readopted filed Oct 4, 2007, 3:32 p.m.: 20071031-IR-872070066RFA; filed Jan 2, 2013, 3:43 p.m.: 20130130-IR-872120264FRA; readopted filed Nov 25, 2013, 9:20 a.m.: 20131225-IR-872130279RFA; readopted filed Nov 26, 2019, 3:48 p.m.: 20191225-IR-872190191RFA; filed Oct 3, 2022, 9:07 a.m.: 20221102-IR-872220159FRA; readopted filed Jan 12, 2024, 11:32 a.m.: 20240207-IR-872230761RFA; filed Mar 21, 2025, 12:35 p.m.: 20250416-IR-872240481FRA)

872 IAC 1-1-10.5 872 IAC 1-1-10.5 Accountant investigative fund

872 IAC 1-1-10.5 Accountant investigative fund

Authority: IC 25-2.1

Affected: IC 25-2.1-8-4

Sec. 10.5. (a) To provide funds for administering and enforcing the provisions of IC 25-2.1, including investigating and taking action against persons who violate IC 25-2.1, in addition to the fees required under section 10 of this rule, the board shall charge and collect the following fees:

(1) Ten dollars ($10) for the issuance of a certificate to practice as a CPA.

(2) For the triennial renewal of a certificate to practice as:

(A) an accounting practitioner, thirty dollars ($30);

(B) a CPA, thirty dollars ($30); or

A licensee who converts to retired status is not subject to the fees listed in this section.

(b) Fees collected under this section shall be deposited in the accountant investigative fund established under IC 25-2.1-8-4.

(Indiana Board of Accountancy; 872 IAC 1-1-10.5; filed Oct 30, 2008, 4:01 p.m.: 20081126-IR-872070304FRA; readopted filed Nov 25, 2013, 9:20 a.m.: 20131225-IR-872130279RFA; readopted filed Nov 26, 2019, 3:48 p.m.: 20191225-IR-872190191RFA; readopted filed Jan 12, 2024, 11:32 a.m.: 20240207-IR-872230761RFA; filed Mar 21, 2025, 12:35 p.m.: 20250416-IR-872240481FRA)

872 IAC 1-1-11 872 IAC 1-1-11 Notice by mail

872 IAC 1-1-11 Notice by mail

Authority: IC 25-2.1-2-15

Affected: IC 25-2.1

Sec. 11. It is the policy of the Board or the Board's designee to mail all correspondence and notices to candidates and registrants at their last known address of record on file with the Board or the Board's designee. Failure to receive such correspondence or notices does not relieve the candidate or registrant of the obligation to pay application or renewal fees.

(Indiana Board of Accountancy; Rule 69-1,11; filed Jun 30, 1978, 9:54 am: 1 IR 397; filed Aug 18, 1983, 3:20 pm: 6 IR 1929; filed May 1, 1984, 12:50 pm: 7 IR 1540; filed Mar 20, 1985, 3:25 pm: 8 IR 1034; readopted filed Jun 22, 2001, 8:57 a.m.: 24 IR 3824; readopted filed Oct 4, 2007, 3:32 p.m.: 20071031-IR-872070066RFA; readopted filed Nov 25, 2013, 9:20 a.m.: 20131225-IR-872130279RFA; readopted filed Nov 26, 2019, 3:48 p.m.: 20191225-IR-872190191RFA; readopted filed Jan 12, 2024, 11:32 a.m.: 20240207-IR-872230761RFA)

872 IAC 1-1-12 872 IAC 1-1-12 Contents of examinations; grading (Voided)

872 IAC 1-1-12 Contents of examinations; grading (Voided)

(Voided by P.L. 59-2021, SECTION 4, effective April 15, 2021.)

872 IAC 1-1-12.1 872 IAC 1-1-12.1 Contents of examinations; grading

872 IAC 1-1-12.1 Contents of examinations; grading

Authority: IC 25-2.1-2-15

Affected: IC 25-2.1-3

Sec. 12.1. The examination administered to CPA examination candidates under IC 25-2.1-3 may be either:

(1) the Uniform CPA Examination developed and scored by the AICPA; or

(2) the successor to the Uniform CPA Examination that is developed and scored by the AICPA.

(Indiana Board of Accountancy; 872 IAC 1-1-12.1; filed Oct 3, 2022, 9:07 a.m.: 20221102-IR-872220159FRA; readopted filed Jan 12, 2024, 11:32 a.m.: 20240207-IR-872230761RFA)

872 IAC 1-1-13 872 IAC 1-1-13 Issuance of C.P.A. certificate or A.P. license (Repealed)

872 IAC 1-1-13 Issuance of C.P.A. certificate or A.P. license (Repealed)

(Repealed by Indiana Board of Accountancy; filed Mar 20, 1985, 3:25 pm: 8 IR 1044; errata, 8 IR 1046)

872 IAC 1-1-14 872 IAC 1-1-14 Time of holding examinations; notice (Voided)

872 IAC 1-1-14 Time of holding examinations; notice (Voided)

(Voided by P.L.108-2020, SECTION 2, effective June 1, 2020.)

872 IAC 1-1-15 872 IAC 1-1-15 Examination hours (Repealed)

872 IAC 1-1-15 Examination hours (Repealed)

(Repealed by Indiana Board of Accountancy; filed Mar 20, 1985, 3:25 pm: 8 IR 1044; errata, 8 IR 1046)

872 IAC 1-1-16 872 IAC 1-1-16 Location of examinations (Repealed)

872 IAC 1-1-16 Location of examinations (Repealed)

(Repealed by Indiana Board of Accountancy; filed Mar 20, 1985, 3:25 pm: 8 IR 1044; errata, 8 IR 1046)

872 IAC 1-1-17 872 IAC 1-1-17 Examination procedures (Repealed)

872 IAC 1-1-17 Examination procedures (Repealed)

(Repealed by Indiana Board of Accountancy; filed Apr 16, 2004, 10:04 a.m.: 27 IR 2738)

872 IAC 1-1-18 872 IAC 1-1-18 Refunding of examination and proctoring fees (Repealed)

872 IAC 1-1-18 Refunding of examination and proctoring fees (Repealed)

(Repealed by Indiana Board of Accountancy; filed Aug 28, 1986, 3:20 pm: 10 IR 72)

872 IAC 1-1-19 872 IAC 1-1-19 Certified public accountants; passing grades; conditioned candidates; reexaminations (Voided)

872 IAC 1-1-19 Certified public accountants; passing grades; conditioned candidates; reexaminations (Voided)

(Voided by P.L.108-2020, SECTION 2, effective June 1, 2020.)

872 IAC 1-1-19.1 872 IAC 1-1-19.1 CPAs; passing grades; conditioned candidates; reexaminations; timing; notice

872 IAC 1-1-19.1 CPAs; passing grades; conditioned candidates; reexaminations; timing; notice

Authority: IC 25-2.1-2-15

Affected: IC 25-2.1-3

Sec. 19.1. (a) A CPA candidate shall attain the uniform passing grade established by the administrator of the Uniform CPA Examination, or its successor.

(b) A candidate may take the required examination sections individually, in any order, and in the form and manner as prescribed by the administrator of the Uniform CPA Examination, or its successor. A candidate may not retake a failed examination section until the candidate has been notified of the score for the most recent attempt of that failed exam section. Credit for any examination section passed is valid for thirty-six (36) months, which is calculated from the actual date the National Association of State Boards of Accountancy (NASBA) releases the candidate's passing score to the candidate or the board without having to attain a minimum score on any failed examination section, and without regard to whether the candidate has taken other examination sections, provided the following:

(1) Candidates must pass the required sections of the examination within a rolling thirty-six (36) month period. The rolling thirty-six (36) month period begins on the date the first passing score or scores are released by NASBA to the candidate or the board. The rolling thirty-six (36) month period ends on the date the candidate sits for the final examination section passed, regardless of when the score is released by NASBA for the final examination section.

(2) If a candidate does not pass all sections of the examination within the thirty-six (36) month period, credit for any examination section passed outside of that examination must be retaken. A new rolling thirty-six (36) month period begins on the date the second passing score or scores are released by NASBA to the candidate or the board, and continues for thirty-six (36) months after that date. If the required examination sections are not passed during the next rolling thirty-six (36) month period, credit for the second examination sections passed expires and a new rolling thirty-six (36) month period will begin on the date the next examination section passing score, if any, is released by NASBA to the candidate or the board, and this cycle of thirty-six (36) month rolling periods and examination section credit expirations will continue.

(c) A candidate shall retain credit for sections of the examination passed as a candidate of another state if that credit would have been given under then applicable requirements in Indiana.

(d) A candidate is considered to have passed the examination once the candidate simultaneously holds valid credit for passing each section of the examination.

(e) Notwithstanding subsection (d), the board may, on a case-by-case basis, extend the term of credit validity on a showing by a candidate that credit was lost by reason of circumstances beyond the candidate's control.

(f) The administrator of the Uniform CPA Examination, or the administrator of its successor, shall notify eligible candidates of the time, place, and procedures for the examination, or a candidate shall independently contact the administrator of the Uniform CPA Examination, the administrator of its successor, or a test center operator to schedule the time, place, and procedures for the examination at an approved test site.

(Indiana Board of Accountancy; 872 IAC 1-1-19.1; filed Oct 3, 2022, 9:07 a.m.: 20221102-IR-872220159FRA; readopted filed Jan 12, 2024, 11:32 a.m.: 20240207-IR-872230761RFA; filed Mar 21, 2025, 12:35 p.m.: 20250416-IR-872240481FRA)

872 IAC 1-1-20 872 IAC 1-1-20 Accounting practitioners; passing grades; conditioned candidates; reexaminations (Repealed)

872 IAC 1-1-20 Accounting practitioners; passing grades; conditioned candidates; reexaminations (Repealed)

(Repealed by Indiana Board of Accountancy; filed Mar 20, 1985, 3:25 pm: 8 IR 1045; errata, 8 IR 1046)

872 IAC 1-1-21 872 IAC 1-1-21 Disclosure of grades (Repealed)

872 IAC 1-1-21 Disclosure of grades (Repealed)

(Repealed by Indiana Board of Accountancy; filed Mar 20, 1985, 3:25 pm: 8 IR 1045; errata, 8 IR 1046)

872 IAC 1-1-22 872 IAC 1-1-22 Reexamination (Repealed)

872 IAC 1-1-22 Reexamination (Repealed)

(Repealed by Indiana Board of Accountancy; filed Apr 16, 2004, 10:04 a.m.: 27 IR 2738)

872 IAC 1-1-23 872 IAC 1-1-23 Disposition of examination manuscripts (Repealed)

872 IAC 1-1-23 Disposition of examination manuscripts (Repealed)

(Repealed by Indiana Board of Accountancy; filed Apr 16, 2004, 10:04 a.m.: 27 IR 2738)

872 IAC 1-1-24 872 IAC 1-1-24 Previous examination questions (Repealed)

872 IAC 1-1-24 Previous examination questions (Repealed)

(Repealed by Indiana Board of Accountancy; filed Mar 20, 1985, 3:25 pm: 8 IR 1045; errata, 8 IR 1046)

872 IAC 1-1-25 872 IAC 1-1-25 Transfer of credits

872 IAC 1-1-25 Transfer of credits

Authority: IC 25-2.1-2-15

Affected: IC 25-2.1-3-7

Sec. 25. An applicant for a CPA certificate who has taken the Uniform CPA examination under the jurisdiction of another state may be given credit for subjects passed as provided for by IC 25-2.1-3-7.

(Indiana Board of Accountancy; Rule 69-1, 25; filed Jun 30, 1978, 9:54 a.m.: 1 IR 400; filed Aug 18, 1983, 3:20 p.m.: 6 IR 1930; filed Mar 20, 1985, 3:25 p.m.: 8 IR 1037; filed Aug 28, 1986, 3:20 p.m.: 10 IR 66; filed Jun 1, 1994, 5:00 p.m.: 17 IR 2347; readopted filed Jun 22, 2001, 8:57 a.m.: 24 IR 3824; filed Apr 16, 2004, 10:04 a.m.: 27 IR 2738; readopted filed Oct 4, 2007, 3:32 p.m.: 20071031-IR-872070066RFA; readopted filed Nov 25, 2013, 9:20 a.m.: 20131225-IR-872130279RFA; readopted filed Nov 26, 2019, 3:48 p.m.: 20191225-IR-872190191RFA; readopted filed Jan 12, 2024, 11:32 a.m.: 20240207-IR-872230761RFA)

872 IAC 1-1-26 872 IAC 1-1-26 Critique program (Repealed)

872 IAC 1-1-26 Critique program (Repealed)

(Repealed by Indiana Board of Accountancy; filed Mar 20, 1985, 3:25 pm: 8 IR 1045; errata, 8 IR 1046)

872 IAC 1-1-27 872 IAC 1-1-27 Biennial registration; fees; notice of change in registered partnership or corporation (Repealed)

872 IAC 1-1-27 Biennial registration; fees; notice of change in registered partnership or corporation (Repealed)

(Repealed by Indiana Board of Accountancy; filed Mar 20, 1985, 3:25 pm: 8 IR 1045; errata, 8 IR 1046)

872 IAC 1-1-28 872 IAC 1-1-28 Certificate, etc., property of board; return upon revocation or suspension (Repealed)

872 IAC 1-1-28 Certificate, etc., property of board; return upon revocation or suspension (Repealed)

(Repealed by Indiana Board of Accountancy; filed Feb 25, 1997, 12:30 p.m.: 20 IR 1737)

872 IAC 1-1-29 872 IAC 1-1-29 Duplicate certificate or license; fee (Repealed)

872 IAC 1-1-29 Duplicate certificate or license; fee (Repealed)

(Repealed by Indiana Board of Accountancy; filed Jan 2, 2013, 3:43 p.m.: 20130130-IR-872120264FRA)

872 IAC 1-1-30 872 IAC 1-1-30 Disciplinary action against APs; preparing or rendering opinions

872 IAC 1-1-30 Disciplinary action against APs; preparing or rendering opinions

Authority: IC 25-2.1-2-15

Affected: IC 23-1.5; IC 25-2.1

Sec. 30. Any certificate, license, or permit to practice issued by the board to an AP may be subject to disciplinary action for preparing or rendering the following:

(1) Opinions on financial statements.

(2) Schedules.

(3) Reports.

(4) Exhibits for:

(A) publication;

(B) credit purposes;

(D) other purposes.

(Indiana Board of Accountancy; Rule 69-1, 30; filed Jun 30, 1978, 9:54 a.m.: 1 IR 401; filed Feb 15, 1980, 3:05 p.m.: 3 IR 640; filed Aug 18, 1983, 3:20 p.m.: 6 IR 1931; filed May 1, 1984, 12:50 p.m.: 7 IR 1543; filed Mar 20, 1985, 3:25 p.m.: 8 IR 1037; filed Jun 1, 1994, 5:00 p.m.: 17 IR 2347; readopted filed Jun 22, 2001, 8:57 a.m.: 24 IR 3824; readopted filed Oct 4, 2007, 3:32 p.m.: 20071031-IR-872070066RFA; readopted filed Nov 25, 2013, 9:20 a.m.: 20131225-IR-872130279RFA; readopted filed Nov 26, 2019, 3:48 p.m.: 20191225-IR-872190191RFA; readopted filed Jan 12, 2024, 11:32 a.m.: 20240207-IR-872230761RFA)

872 IAC 1-1-31 872 IAC 1-1-31 Reciprocity requirements (Repealed)

872 IAC 1-1-31 Reciprocity requirements (Repealed)

(Repealed by Indiana Board of Accountancy; filed Dec 4, 1989, 4:40 p.m.: 13 IR 635)

872 IAC 1-1-32 872 IAC 1-1-32 Reciprocity application (Repealed)

872 IAC 1-1-32 Reciprocity application (Repealed)

(Repealed by Indiana Board of Accountancy; filed Mar 20, 1985, 3:25 pm: 8 IR 1045; errata, 8 IR 1046)

872 IAC 1-1-33 872 IAC 1-1-33 Reciprocity fees (Repealed)

872 IAC 1-1-33 Reciprocity fees (Repealed)

(Repealed by Indiana Board of Accountancy; filed Aug 28, 1986, 3:20 pm: 10 IR 72)

872 IAC 1-1-34 872 IAC 1-1-34 Qualifications for certificate by reciprocity (Repealed)

872 IAC 1-1-34 Qualifications for certificate by reciprocity (Repealed)

(Repealed by Indiana Board of Accountancy; filed Jun 1, 1994, 5:00 p.m.: 17 IR 2352)

872 IAC 1-1-35 872 IAC 1-1-35 Accountancy corporation subject to law and regulations (Repealed)

872 IAC 1-1-35 Accountancy corporation subject to law and regulations (Repealed)

(Repealed by Indiana Board of Accountancy; filed Jun 1, 1994, 5:00 p.m.: 17 IR 2352)

872 IAC 1-1-36 872 IAC 1-1-36 Name of accountancy corporation; prohibitions (Repealed)

872 IAC 1-1-36 Name of accountancy corporation; prohibitions (Repealed)

(Repealed by Indiana Board of Accountancy; filed Jun 1, 1994, 5:00 p.m.: 17 IR 2352)

872 IAC 1-1-37 872 IAC 1-1-37 Security for claims against corporation (Repealed)

872 IAC 1-1-37 Security for claims against corporation (Repealed)

(Repealed by Indiana Board of Accountancy; filed Nov 28, 1988, 5:32 p.m.: 12 IR 924)

872 IAC 1-1-38 872 IAC 1-1-38 Reports by accountancy corporations (Repealed)

872 IAC 1-1-38 Reports by accountancy corporations (Repealed)

(Repealed by Indiana Board of Accountancy; filed Nov 28, 1988, 5:32 p.m.: 12 IR 924)

Rule 2

872 IAC 1-2-1 872 IAC 1-2-1 Rules of professional conduct; applicability

Rule 2. Code of Professional Conduct

872 IAC 1-2-1 Rules of professional conduct; applicability

Authority: IC 25-2.1-2-15; IC 25-2.1-2-16

Affected: IC 4-22-2; IC 23-1.5; IC 25-1-11-12; IC 25-2.1

Sec. 1. (a) In the interpretation and enforcement of this rule, the board will give consideration, but not necessarily dispositive weight, to relevant interpretations, rulings, and opinions issued by the following:

(1) Boards of other jurisdictions.

(2) Appropriately authorized committees on ethics of professional organizations.

(b) No licensee of the board shall violate the following standards for the competent practice of accounting appropriate to establish and maintain a high standard of integrity and dignity in the profession of public accountancy, which are incorporated by reference as if fully set out in this rule:

(1) The following pronouncements on professional standards set forth in the AICPA Professional Standards, Volumes 1 and 2 (June 1, 2014), subject to the exceptions listed in subsection (c) (applicable to certified public accountants and certified public accountant firms only):

(A) U.S. Auditing - AICPA [AICPA] [AU-C].

(B) Statements on Standards for Attestation Engagements.

(D) Code of Professional Conduct-Revised.

(E) Statements on Standards for Valuation Services.

(F) Statement on Standards for Consulting Services.

(G) Statements on Standards for Tax Services.

(H) Statement of Standards in Personal Financial Planning Services.

(2) Professional corporation act at IC 23-1.5.

(3) National Society of Accountants (NSA) Rules of Professional Conduct and Official Interpretations, June 2003, excluding the interpretations and Rule 9 (professional referrals) (applicable to accounting practitioners and public accountants and accounting practitioner and public accountant firms only).

(1) Principles of Professional Conduct-Revised Sections 0-100 through 0-200-050 are deleted.

(2) The phrase "standards promulgated by bodies designated by Council", "resolutions of the Council", or any similar reference, shall mean the standards incorporated by reference in subsection (b)(1).

(d) Except for the Statements of Standards for Attestation Engagements and the Statement on Standards for Accounting and Review Services, which are addressed by AT section 20.04 and AR section 60.11, respectively, notwithstanding the use of the word "should" in the AICPA pronouncements incorporated by reference in subsection (b)(1)(A) through (b)(1)(H), a certified public accountant must:

(1) comply with the pronouncements; or

(2) justify any departures therefrom and document how the alternative procedures performed in those circumstances were sufficient to achieve the objectives of the pronouncements.

(e) It shall be deemed incompetent practice contrary to high standards of integrity and dignity in the profession of certified public accountancy for a licensee of the board to be found by a court of competent jurisdiction to have engaged in accounting practices falling below professional standards in Indiana.

(f) As used in this rule, "member", as used in the:

(1) AICPA Professional Standards; and

(2) NSA Rules of Professional Conduct and Official Interpretations;

means licensee. This rule applies to licensees regardless of whether a licensee is or is not a member of the organizations whose standards or rules are incorporated by reference in this rule.

(g) Where matters incorporated by reference in this section conflict with express provisions of:

(1) IC 25-2.1 (accountancy act);

(2) IC 23-1.5 (professional corporation act); or

(3) rules adopted by the board;

the express provisions control.

(h) No subsequent editions, amendments, supplements, or releases of the:

(1) NSA Rules of Professional Standards; or

(2) NSA Rules of Professional Conduct;

will be in effect in Indiana or adopted by the board, except by following the rulemaking provisions of IC 4-22-2.

(i) The standards incorporated by reference in subsection (b) apply to conduct that occurs after December 14, 2014. This subsection shall not be construed to extinguish the board's authority to impose any sanction under IC 25-1-11-12 for conduct that occurred before December 15, 2014, in violation of a previous version of this section.

(j) A copy of the AICPA Professional Standards and the NSA Rules of Professional Conduct are available for public inspection at the offices of the Indiana Professional Licensing Agency, 402 West Washington Street, Room W072, Indianapolis, Indiana 46204. Copies of the AICPA Professional Standards are available from the entity originally issuing the document, the American Institute of Certified Public Accountants, 1211 Avenue of the Americas, New York, New York 10036-8775. Copies of the NSA Rules of Professional Conduct are also available from the entity originally issuing the document, the National Society of Accountants, 1010 North Fairfax Street, Alexandria, Virginia 22314.

(Indiana Board of Accountancy; Rule 69-1, 39; filed Jun 30, 1978, 9:54 a.m.: 1 IR 402; filed Aug 18, 1983, 3:20 p.m.: 6 IR 1932; filed May 1, 1984, 12:50 p.m.: 7 IR 1544; filed Mar 20, 1985, 3:25 p.m.: 8 IR 1040; filed Aug 28, 1986, 3:20 p.m.: 10 IR 68; filed Dec 11, 1992, 5:00 p.m.: 16 IR 1399; filed Feb 24, 1997, 4:00 p.m.: 20 IR 1736; filed Dec 18, 2000, 9:27 a.m.: 24 IR 1353, eff Feb 1, 2001; readopted filed Jun 22, 2001, 8:57 a.m.: 24 IR 3824; filed Nov 18, 2005, 9:40 a.m.: 29 IR 1214, eff Jan 1, 2006; filed Oct 3, 2006, 12:00 p.m.: 20061101-IR-872060065FRA, eff Jan 1, 2007; filed Jul 31, 2009, 8:45 a.m.: 20090826-IR-872090151FRA, eff Sep 1, 2009; emergency rule filed May 21, 2012, 4:06 p.m.: 20120523-IR-872120272ERA; emergency rule filed Dec 5, 2014, 10:58 a.m.: 20141217-IR-872140476ERA, eff Dec 15, 2014; readopted filed Nov 30, 2020, 11:53 a.m.: 20201230-IR-872200507RFA; readopted filed Jan 12, 2024, 11:32 a.m.: 20240207-IR-872230761RFA)

872 IAC 1-2-1.1 872 IAC 1-2-1.1 Fines and civil penalties

872 IAC 1-2-1.1 Fines and civil penalties

Authority: IC 25-1-11-12; IC 25-2.1-2-15

Affected: IC 25-2.1

Sec. 1.1. (a) Unless otherwise established in this title, fines and civil penalties levied by the board are set at fifty percent (50%) of the statutory maximum. If no statutory maximum is set, the fine or civil penalty is set at one thousand dollars ($1,000).

(b) A fine or civil penalty levied under subsection (a) may be reduced or increased after consideration of the mitigating factors identified in subsection (c) and aggravating factors identified in subsection (d). No fine or civil penalty may be set at less than one hundred dollars ($100).

(1) Inability to pay.

(2) Acknowledging responsibility for underlying conduct.

(3) Acts prior to the underlying conduct to prevent or reduce damage to the public.

(4) Likelihood that the underlying conduct will not recur.

(5) The underlying conduct resulted from provocation, stress, emotional problems, or other circumstances that might offer an explanation.

(6) Timely and voluntary disclosure of the conduct underlying the fine or penalty.

(7) Subsequent remedial acts deemed appropriate by the board.

(d) Aggravating factors include the following:

(1) The underlying conduct resulted in moderate damage to the public.

(2) The underlying conduct resulted in severe damage to the public.

(3) The underlying conduct involved dishonesty or deception.

(4) The underlying conduct occurred as part of an overall pattern of improper conduct.

(5) The underlying conduct was motivated by bias against a protected class.

(6) Previous board discipline.

(7) The underlying conduct involved a vulnerable member of the public, including an individual:

(A) less than twelve (12) years of age;

(B) more than sixty-five (65) years of age;

(D) under the licensee's care, custody, or control.

(8) Failure to cooperate in a consumer complaint investigation or board proceeding.

(9) Dishonesty during board proceedings.

(Indiana Board of Accountancy; 872 IAC 1-2-1.1; filed Mar 27, 2025, 4:42 p.m.: 20250423-IR-872240609FRA)

872 IAC 1-2-2 872 IAC 1-2-2 Definitions (Repealed)

872 IAC 1-2-2 Definitions (Repealed)

(Repealed by Indiana Board of Accountancy; filed Aug 18, 1983, 3:20 pm: 6 IR 1934)

872 IAC 1-2-2.1 872 IAC 1-2-2.1 Records furnished to clients

872 IAC 1-2-2.1 Records furnished to clients

Authority: IC 25-2.1-2-15

Affected: IC 25-2.1

Sec. 2.1. A licensee shall furnish to their client or former client, on a request made within a reasonable time:

(1) any accounting or other records belonging to, or obtained from or on behalf of, the client that the licensee removed from the client's premises or received for the client's account, but the licensee may make and retain copies of those documents when they form the basis for work done by the licensee; and

(2) a copy of the licensee's working papers, if the working papers include records that would ordinarily constitute part of the client's books and records are not otherwise available to the client.

(Indiana Board of Accountancy; 872 IAC 1-2-2.1; filed May 1, 1984, 12:50 p.m.: 7 IR 1545; filed Mar 20, 1985, 3:25 p.m.: 8 IR 1041; readopted filed Jun 22, 2001, 8:57 a.m.: 24 IR 3824; readopted filed Oct 4, 2007, 3:32 p.m.: 20071031-IR-872070066RFA; readopted filed Nov 25, 2013, 9:20 a.m.: 20131225-IR-872130279RFA; readopted filed Nov 26, 2019, 3:48 p.m.: 20191225-IR-872190191RFA; readopted filed Jan 12, 2024, 11:32 a.m.: 20240207-IR-872230761RFA; filed Mar 21, 2025, 12:35 p.m.: 20250416-IR-872240481FRA)

872 IAC 1-2-3 872 IAC 1-2-3 Independence (Repealed)

872 IAC 1-2-3 Independence (Repealed)

(Repealed by Indiana Board of Accountancy; filed Aug 18, 1983, 3:20 pm: 6 IR 1934)

872 IAC 1-2-4 872 IAC 1-2-4 Integrity and objectivity (Repealed)

872 IAC 1-2-4 Integrity and objectivity (Repealed)

(Repealed by Indiana Board of Accountancy; filed Aug 18, 1983, 3:20 pm: 6 IR 1934)

872 IAC 1-2-5 872 IAC 1-2-5 Commissions (Repealed)

872 IAC 1-2-5 Commissions (Repealed)

(Repealed by Indiana Board of Accountancy; filed Aug 18, 1983, 3:20 pm: 6 IR 1934)

872 IAC 1-2-6 872 IAC 1-2-6 Contingent fees (Repealed)

872 IAC 1-2-6 Contingent fees (Repealed)

(Repealed by Indiana Board of Accountancy; filed Aug 18, 1983, 3:20 pm: 6 IR 1934)

872 IAC 1-2-7 872 IAC 1-2-7 Incompatible occupations (Repealed)

872 IAC 1-2-7 Incompatible occupations (Repealed)

(Repealed by Indiana Board of Accountancy; filed Aug 18, 1983, 3:20 pm: 6 IR 1934)

872 IAC 1-2-8 872 IAC 1-2-8 Competence (Repealed)

872 IAC 1-2-8 Competence (Repealed)

(Repealed by Indiana Board of Accountancy; filed Aug 18, 1983, 3:20 pm: 6 IR 1934)

872 IAC 1-2-9 872 IAC 1-2-9 Auditing standards (Repealed)

872 IAC 1-2-9 Auditing standards (Repealed)

(Repealed by Indiana Board of Accountancy; filed Aug 18, 1983, 3:20 pm: 6 IR 1934)

872 IAC 1-2-10 872 IAC 1-2-10 Accounting principles (Repealed)

872 IAC 1-2-10 Accounting principles (Repealed)

(Repealed by Indiana Board of Accountancy; filed Aug 18, 1983, 3:20 pm: 6 IR 1934)

872 IAC 1-2-11 872 IAC 1-2-11 Forecasts (Repealed)

872 IAC 1-2-11 Forecasts (Repealed)

(Repealed by Indiana Board of Accountancy; filed Aug 18, 1983, 3:20 pm: 6 IR 1934)

872 IAC 1-2-12 872 IAC 1-2-12 Confidential client information (Repealed)

872 IAC 1-2-12 Confidential client information (Repealed)

(Repealed by Indiana Board of Accountancy; filed Aug 18, 1983, 3:20 pm: 6 IR 1934)

872 IAC 1-2-13 872 IAC 1-2-13 Records furnished to client (Repealed)

872 IAC 1-2-13 Records furnished to client (Repealed)

(Repealed by Indiana Board of Accountancy; filed Aug 18, 1983, 3:20 pm: 6 IR 1934)

872 IAC 1-2-14 872 IAC 1-2-14 Discreditable acts (Repealed)

872 IAC 1-2-14 Discreditable acts (Repealed)

(Repealed by Indiana Board of Accountancy; filed Aug 18, 1983, 3:20 pm: 6 IR 1934)

872 IAC 1-2-15 872 IAC 1-2-15 Acting through others (Repealed)

872 IAC 1-2-15 Acting through others (Repealed)

(Repealed by Indiana Board of Accountancy; filed Aug 18, 1983, 3:20 pm: 6 IR 1934)

872 IAC 1-2-16 872 IAC 1-2-16 Advertising (Repealed)

872 IAC 1-2-16 Advertising (Repealed)

(Repealed by Indiana Board of Accountancy; filed Aug 18, 1983, 3:20 pm: 6 IR 1934)

872 IAC 1-2-17 872 IAC 1-2-17 Solicitation (Repealed)

872 IAC 1-2-17 Solicitation (Repealed)

(Repealed by Indiana Board of Accountancy; filed Aug 18, 1983; 3:20 pm: 6 IR 1934)

872 IAC 1-2-18 872 IAC 1-2-18 Communications with board (Repealed)

872 IAC 1-2-18 Communications with board (Repealed)

(Repealed by Indiana Board of Accountancy; filed Aug 18, 1983; 3:20 pm: 6 IR 1934)

872 IAC 1-2-19 872 IAC 1-2-19 Violation of acts or rules and regulations (Repealed)

872 IAC 1-2-19 Violation of acts or rules and regulations (Repealed)

(Repealed by Indiana Board of Accountancy; filed Aug 18, 1983; 3:20 pm: 6 IR 1934)

872 IAC 1-2-20 872 IAC 1-2-20 Contingent fees (Repealed)

872 IAC 1-2-20 Contingent fees (Repealed)

(Repealed by Indiana Board of Accountancy; filed Dec 18, 2000, 9:27 a.m.: 24 IR 1354, eff Feb 1, 2001)

872 IAC 1-2-21 872 IAC 1-2-21 Interpretation of contingent fees in tax matters (Repealed)

872 IAC 1-2-21 Interpretation of contingent fees in tax matters (Repealed)

(Repealed by Indiana Board of Accountancy; filed Dec 18, 2000, 9:27 a.m.: 24 IR 1354, eff Feb 1, 2001)

872 IAC 1-2-22 872 IAC 1-2-22 Commissions and referral fees (Repealed)

872 IAC 1-2-22 Commissions and referral fees (Repealed)

(Repealed by Indiana Board of Accountancy; filed Dec 18, 2000, 9:27 a.m.: 24 IR 1354, eff Feb 1, 2001)

Rule 3

872 IAC 1-3-1 872 IAC 1-3-1 Definitions (Repealed)

Rule 3. Permits to Practice; Continuing Education

872 IAC 1-3-1 Definitions (Repealed)

(Repealed by Indiana Board of Accountancy; filed Mar 20, 1985, 3:25 pm: 8 IR 1045; errata, 8 IR 1046)

872 IAC 1-3-2 872 IAC 1-3-2 Permit to practice required; practice without permit, sanctions; issuance biennially; application; expiration (Repealed)

872 IAC 1-3-2 Permit to practice required; practice without permit, sanctions; issuance biennially; application; expiration (Repealed)

(Repealed by Indiana Board of Accountancy; filed Jun 1, 1994, 5:00 p.m.: 17 IR 2352)

872 IAC 1-3-3 872 IAC 1-3-3 Renewal of certificate

872 IAC 1-3-3 Renewal of certificate

Authority: IC 25-2.1-2-15

Affected: IC 25-2.1-4-5

Sec. 3. (a) Applicants for renewal of a certificate as a CPA, PA, or AP must complete a minimum of one hundred twenty (120) hours of instruction acceptable under this section and sections 4 and 5.1 of this rule. Subsections (c) and (d) and sections 3.1 through 3.4 of this rule will apply to determine the number of hours.

(b) CPE is measured by course length with one (1) fifty (50) minute period equal to one (1) hour of CPE credit. One-half (1/2) hour CPE credit increments (equal to twenty-five (25) minutes) are permitted after the first hour of credit has been earned in a given course. When the total minutes of a course are greater than fifty (50) minutes, but not divisible by fifty (50), CPE credit hours granted will be rounded down to the nearest one-half (1/2) credit. For example, for courses with segments totaling one hundred forty (140) minutes, two and one-half (2 1/2) hours CPE credit may be granted.

(c) A minimum of ten percent (10%) of the required minimum hours in a reporting period shall be in accounting or auditing, or both.

(d) An ethics requirement of four (4) hours of CPE credit shall be met during the reporting period through:

(1) a minimum of four (4) hours in ethics;

(2) completion of a competency-based ethics course; or

(3) experience that augments the applicant's knowledge and skill in providing accounting services specifically through application of the code of professional conduct (as adopted in 872 IAC 1-2-1(b)(1)), which shall be in a noncompensated role with a professional or trade organization verified by the organization.

(e) The time reporting period in which the applicant must have a minimum of one hundred twenty (120) hours is the three (3) years ending on December 31 prior to the expiration of certificates with a minimum of twenty (20) hours per year.

(Indiana Board of Accountancy; Rule 69-1, 40,3; filed Feb 15, 1980, 3:05 p.m.: 3 IR 642; filed Mar 20, 1985, 3:25 p.m.: 8 IR 1041; filed Aug 28, 1986, 3:20 p.m.: 10 IR 68; filed May 17, 1988, 3:15 p.m.: 11 IR 3567, eff Jul 1, 1988; filed Dec 4, 1989, 4:40 p.m.: 13 IR 632; filed Nov 20, 1990, 9:33 a.m.: 14 IR 758, eff Jan 1, 1991; filed Jun 1, 1994, 5:00 p.m.: 17 IR 2348; filed Jun 5, 1998, 3:58 p.m.: 21 IR 3935; filed Feb 21, 2000, 7:06 a.m.: 23 IR 1654; filed Nov 20, 2000, 3:04 p.m.: 24 IR 1031; readopted filed Jun 22, 2001, 8:57 a.m.: 24 IR 3824; readopted filed Oct 4, 2007, 3:32 p.m.: 20071031-IR-872070066RFA; filed Nov 5, 2008, 2:33 p.m.: 20081203-IR-872080293FRA; filed Dec 10, 2010, 10:34 a.m.: 20110105-IR-872100359FRA; readopted filed Nov 25, 2013, 9:20 a.m.: 20131225-IR-872130279RFA; filed Sep 22, 2016, 9:29 a.m.: 20161019-IR-872150384FRA; readopted filed Nov 26, 2019, 3:48 p.m.: 20191225-IR-872190191RFA; readopted filed Jan 12, 2024, 11:32 a.m.: 20240207-IR-872230761RFA)

872 IAC 1-3-3.1 872 IAC 1-3-3.1 CPE credit for instruction

872 IAC 1-3-3.1 CPE credit for instruction

Authority: IC 25-2.1-2-15

Affected: IC 25-2.1-4-5

Sec. 3.1. (a) Preparation time for the participant does not qualify for CPE credit.

(b) Actual time as lecturer, instructor, or discussion leader may be included. Two (2) hours of preparation time shall be granted to each instructor per one (1) hour of CPE allowed time for the course, provided that this credit is claimed once on the first time that the instructor conducts the course. Total time under this subsection shall be limited to fifty percent (50%) of the total minimum required for the reporting period. There will be no preparation time or actual time as a lecturer, instructor, or discussion leader granted for lecturers, instructors, or discussion leaders of a repeated course.

(Indiana Board of Accountancy; 872 IAC 1-3-3.1; filed Jun 5, 1998, 3:58 p.m.: 21 IR 3936; readopted filed Jun 22, 2001, 8:57 a.m.: 24 IR 3824; readopted filed Oct 4, 2007, 3:32 p.m.: 20071031-IR-872070066RFA; readopted filed Nov 25, 2013, 9:20 a.m.: 20131225-IR-872130279RFA; readopted filed Nov 26, 2019, 3:48 p.m.: 20191225-IR-872190191RFA; readopted filed Jan 12, 2024, 11:32 a.m.: 20240207-IR-872230761RFA)

872 IAC 1-3-3.2 872 IAC 1-3-3.2 CPE self-study

872 IAC 1-3-3.2 CPE self-study

Authority: IC 25-2.1-2-15

Affected: IC 25-2.1-4-5

Sec. 3.2. (a) Self-study courses shall be acceptable, provided the following:

(1) The subject matter is acceptable under section 4 of this rule.

(2) A certificate of satisfactory completion is awarded no later than the end of the reporting period. The time to be included is the CPE course rating.

(3) Total time of self-study as allowed under this section is limited to fifty percent (50%) of the total minimum requirement for the reporting period.

(b) Internet-based study that is not identified as a group program shall be presumed to be self-study.

(Indiana Board of Accountancy; 872 IAC 1-3-3.2; filed Jun 5, 1998, 3:58 p.m.: 21 IR 3936; errata filed Jul 28, 1998, 10:59 a.m.: 21 IR 4537; filed Feb 21, 2000, 7:06 a.m.: 23 IR 1655; readopted filed Jun 22, 2001, 8:57 a.m.: 24 IR 3824; readopted filed Oct 4, 2007, 3:32 p.m.: 20071031-IR-872070066RFA; filed Nov 5, 2008, 2:33 p.m.: 20081203-IR-872080293FRA; readopted filed Nov 25, 2013, 9:20 a.m.: 20131225-IR-872130279RFA; readopted filed Nov 26, 2019, 3:48 p.m.: 20191225-IR-872190191RFA; readopted filed Jan 12, 2024, 11:32 a.m.: 20240207-IR-872230761RFA)

872 IAC 1-3-3.3 872 IAC 1-3-3.3 College courses as CPE

872 IAC 1-3-3.3 College courses as CPE

Authority: IC 25-2.1-2-15

Affected: IC 25-2.1-4-5

Sec. 3.3. (a) College courses that meet the requirements of this rule may be counted for CPE credit as permitted by this section.

(b) All licensees will be given CPE credit for graduate level courses.

(c) Public accountants and accounting practitioners who do not hold a bachelor's degree with required hours in accounting, business administration, and economics and who have taken undergraduate courses in an accredited university or college in accounting, business administration, and economics may receive CPE credit.

(d) CPE credit under this section shall be given at the rate of fifteen (15) CPE hours for each semester credit hour. CPE credit granted for these hours will be given only for a grade of C or above. A grade of C- or below is not considered as satisfactory completion of a course by the board.

(Indiana Board of Accountancy; 872 IAC 1-3-3.3; filed Jun 5, 1998, 3:58 p.m.: 21 IR 3936; readopted filed Jun 22, 2001, 8:57 a.m.: 24 IR 3824; filed Oct 8, 2004, 11:05 a.m.: 28 IR 605; readopted filed Oct 4, 2007, 3:32 p.m.: 20071031-IR-872070066RFA; readopted filed Nov 25, 2013, 9:20 a.m.: 20131225-IR-872130279RFA; readopted filed Nov 26, 2019, 3:48 p.m.: 20191225-IR-872190191RFA; readopted filed Jan 12, 2024, 11:32 a.m.: 20240207-IR-872230761RFA)

872 IAC 1-3-3.4 872 IAC 1-3-3.4 Noncredit courses as CPE for public accountants and accounting practitioners

872 IAC 1-3-3.4 Noncredit courses as CPE for public accountants and accounting practitioners

Authority: IC 25-2.1-2-15

Affected: IC 25-2.1-4-5

Sec. 3.4. All noncredit courses taken by public accountants and accounting practitioners from noneducational organizations (those not accredited by one (1) of the six (6) regional accrediting associations listed in 872 IAC 1-1-6.3) shall be given credit as follows:

(1) Coaching courses taken for the purpose of passing the CPA examination, ten (10) hours.

(2) Coaching courses taken for the purpose of passing the enrolled agent's examination, ten (10) hours.

This section applies only to public accountants and accounting practitioners.

(Indiana Board of Accountancy; 872 IAC 1-3-3.4; filed Jun 5, 1998, 3:58 p.m.: 21 IR 3937; readopted filed Jun 22, 2001, 8:57 a.m.: 24 IR 3824; readopted filed Oct 4, 2007, 3:32 p.m.: 20071031-IR-872070066RFA; readopted filed Nov 25, 2013, 9:20 a.m.: 20131225-IR-872130279RFA; readopted filed Nov 26, 2019, 3:48 p.m.: 20191225-IR-872190191RFA; readopted filed Jan 12, 2024, 11:32 a.m.: 20240207-IR-872230761RFA)

872 IAC 1-3-4 872 IAC 1-3-4 Course requirements

872 IAC 1-3-4 Course requirements

Authority: IC 25-2.1-2-15

Affected: IC 25-2.1-4-5

Sec. 4. (a) For a course to qualify and be included in the CPE minimum hour requirement, it must be:

(1) formally organized;

(2) primarily instructional; and

(3) designed to directly enhance the certificate holder's knowledge and skill in providing services in the practice of public accountancy.

The requirements of subsection (b) must be met for a course to qualify.

(b) The following do not qualify:

(1) Business meetings for the:

(A) election of directors or officers;

(B) treasurers' reports; or

(2) Firm staff meetings that are oriented toward administrative and housekeeping matters.

(c) The board may obtain assistance from state and national accounting organizations relating to interpreting the acceptability and number of CPE hours for an individual sponsor or course.

(Indiana Board of Accountancy; Rule 69-1, 40, 4; filed Feb 15, 1980, 3:05 p.m.: 3 IR 643; filed May 1, 1984, 12:50 p.m.: 7 IR 1546; filed Mar 20, 1985, 3:25 p.m.: 8 IR 1042; filed Aug 28, 1986, 3:20 p.m.: 10 IR 69; filed May 17, 1988, 3:15 p.m.: 11 IR 3568, eff Jul 1, 1988; filed Dec 4, 1989, 4:40 p.m.: 13 IR 633; filed Nov 20, 1990, 9:33 a.m.: 14 IR 759, eff Jan 1, 1991; filed Aug 22, 1991, 5:00 p.m.: 15 IR 8; filed Jun 1, 1994, 5:00 p.m.: 17 IR 2349; filed Feb 21, 2000, 7:06 a.m.: 23 IR 1655; readopted filed Jun 22, 2001, 8:57 a.m.: 24 IR 3824; readopted filed Oct 4, 2007, 3:32 p.m.: 20071031-IR-872070066RFA; filed Nov 5, 2008, 2:33 p.m.: 20081203-IR-872080293FRA; readopted filed Nov 25, 2013, 9:20 a.m.: 20131225-IR-872130279RFA; filed Dec 14, 2016, 12:08 p.m.: 20170111-IR-872160372FRA; readopted filed Nov 26, 2019, 3:48 p.m.: 20191225-IR-872190191RFA; readopted filed Jan 12, 2024, 11:32 a.m.: 20240207-IR-872230761RFA)

872 IAC 1-3-5 872 IAC 1-3-5 Sponsor requirements; approval (Repealed)

872 IAC 1-3-5 Sponsor requirements; approval (Repealed)

(Repealed by Indiana Board of Accountancy; filed Feb 21, 2000, 7:06 a.m.: 23 IR 1655)

872 IAC 1-3-5.1 872 IAC 1-3-5.1 CPE sponsor requirements

872 IAC 1-3-5.1 CPE sponsor requirements

Authority: IC 25-2.1-2-15

Affected: IC 25-2.1-4-5

Sec. 5.1. The following are required for CPE courses to be eligible:

(1) The course sponsor must:

(A) be qualified in the subject matter; and

(B) use activities, materials, and delivery systems that are:

(i) current;

(ii) technically accurate; and

(iii) effectively designed.

(2) Sponsored courses and materials must be prepared, presented, and updated timely. Learning activities must be developed by individuals or teams having expertise in the subject matter. Expertise may be demonstrated through practical experience or education.

(3) The course materials must be periodically reviewed by the CPE course sponsor to assure that they are accurate and consistent with currently accepted standards relating to the program's subject matter.

(Indiana Board of Accountancy; 872 IAC 1-3-5.1; filed Nov 5, 2008, 2:33 p.m.: 20081203-IR-872080293FRA; readopted filed Nov 25, 2013, 9:20 a.m.: 20131225-IR-872130279RFA; readopted filed Nov 26, 2019, 3:48 p.m.: 20191225-IR-872190191RFA; readopted filed Jan 12, 2024, 11:32 a.m.: 20240207-IR-872230761RFA)

872 IAC 1-3-6 872 IAC 1-3-6 Application for renewal of certificate; fee

872 IAC 1-3-6 Application for renewal of certificate; fee

Authority: IC 25-2.1-2-15

Affected: IC 25-2.1-4-2; IC 25-2.1-4-5

Sec. 6. (a) Certificate holders must file triennially an application to renew their certificates using the application form provided by the board. Certificates expire on June 30 of every third year, for example, June 30, 1994, and June 30, 1997.

(b) Applicants must sign a statement under penalty of perjury that:

(1) the hours submitted are substantially correct;

(2) they attended and completed courses taken; and

(3) to the best of their knowledge, the courses completed meet the requirements of this rule.

(1) verify any information submitted by the applicant; and

(2) request the applicant to submit evidence supporting the course information.

(d) Each application for a permit must be accompanied by a check or money order in the amount specified in 872 IAC 1-1-10.

(e) It is the responsibility of each applicant to retain certificates of completion and other records to support the courses taken for thirty-six (36) months from the end of the renewal period for which CPE applied. These records shall include the following:

(1) Certificates of completion, such as the following:

(A) Course attendance verification by the sponsor.

(B) Certificates of completion for self-study courses.

(2) Course outline or other evidence of course content.

(3) Other evidence of support and justification.

(f) The board may ask certificate holders to provide information as provided in subsection (e) in order to verify the CPE hours claimed on the application. Failure to comply with this section may result in the board disallowing CPE.

(Indiana Board of Accountancy; Rule 69-1, 40, 6; filed Feb 15, 1980, 3:05 p.m.: 3 IR 644; filed Aug 18, 1983, 3:20 p.m.: 6 IR 1933; filed May 1, 1984, 12:50 p.m.: 7 IR 1547; filed Mar 20, 1985, 3:25 p.m.: 8 IR 1043; filed Aug 28, 1986, 3:20 p.m.: 10 IR 70; filed Jun 1, 1994, 5:00 p.m.: 17 IR 2350; readopted filed Jun 22, 2001, 8:57 a.m.: 24 IR 3824; readopted filed Oct 4, 2007, 3:32 p.m.: 20071031-IR-872070066RFA; filed Nov 5, 2008, 2:33 p.m.: 20081203-IR-872080293FRA; readopted filed Nov 25, 2013, 9:20 a.m.: 20131225-IR-872130279RFA; readopted filed Nov 26, 2019, 3:48 p.m.: 20191225-IR-872190191RFA; readopted filed Jan 12, 2024, 11:32 a.m.: 20240207-IR-872230761RFA)

872 IAC 1-3-7 872 IAC 1-3-7 Reentry into public practice; application; continuing education requirements (Repealed)

872 IAC 1-3-7 Reentry into public practice; application; continuing education requirements (Repealed)

(Repealed by Indiana Board of Accountancy; filed May 17, 1988, 3:15 pm: 11 IR 3571, eff Jul 1, 1988)

872 IAC 1-3-8 872 IAC 1-3-8 Certificates issued to new licensees; proration of CPE requirement

872 IAC 1-3-8 Certificates issued to new licensees; proration of CPE requirement

Authority: IC 25-2.1-2-15

Affected: IC 25-2.1-4-5

Sec. 8. (a) When a CPA or an AP certificate is issued to a person not previously licensed by the board, that person shall not be required to have any CPE hours prior to the issuance of the certificate.

(b) The number of CPE hours that a licensee must obtain for the reporting period in progress at the time of the issuance of a new certificate under subsection (a) shall be established by section 16 of this rule.

(c) CPE hours obtained by a licensee prior to the issuance of a new certificate under subsection (a), but during the same reporting period, may be counted toward meeting the requirements established in subsection (b) and section 16 of this rule.

(Indiana Board of Accountancy; Rule 69-1, 40, 8; filed Feb 15, 1980, 3:05 p.m.: 3 IR 644; filed May 1, 1984, 12:50 p.m.: 7 IR 1548; filed Mar 20, 1985, 3:25 p.m.: 8 IR 1044; filed Aug 28, 1986, 3:20 p.m.: 10 IR 71; filed May 17, 1988, 3:15 p.m.: 11 IR 3568, eff Jul 1, 1988; filed Jun 1, 1994, 5:00 p.m.: 17 IR 2350; readopted filed Jun 22, 2001, 8:57 a.m.: 24 IR 3824; readopted filed Oct 4, 2007, 3:32 p.m.: 20071031-IR-872070066RFA; readopted filed Nov 25, 2013, 9:20 a.m.: 20131225-IR-872130279RFA; readopted filed Nov 26, 2019, 3:48 p.m.: 20191225-IR-872190191RFA; readopted filed Jan 12, 2024, 11:32 a.m.: 20240207-IR-872230761RFA)

872 IAC 1-3-9 872 IAC 1-3-9 Exemptions from continuing professional education requirements; applications (Repealed)

872 IAC 1-3-9 Exemptions from continuing professional education requirements; applications (Repealed)

(Repealed by Indiana Board of Accountancy; filed Jun 1, 1994, 5:00 p.m.: 17 IR 2352)

872 IAC 1-3-10 872 IAC 1-3-10 Failure to meet minimum hour requirement (Repealed)

872 IAC 1-3-10 Failure to meet minimum hour requirement (Repealed)

(Repealed by Indiana Board of Accountancy; filed May 17, 1988, 3:15 pm: 11 IR 3571, eff Jul 1, 1988)

872 IAC 1-3-11 872 IAC 1-3-11 Continuing education administrative committee; powers and duties (Repealed)

872 IAC 1-3-11 Continuing education administrative committee; powers and duties (Repealed)

(Repealed by Indiana Board of Accountancy; filed May 1, 1984, 12:50 pm: 7 IR 1549)

872 IAC 1-3-12 872 IAC 1-3-12 Failure to apply for permit (Repealed)

872 IAC 1-3-12 Failure to apply for permit (Repealed)

(Repealed by Indiana Board of Accountancy; filed Aug 28, 1986; 3:20 pm: 10 IR 72)

872 IAC 1-3-13 872 IAC 1-3-13 Effective dates (Repealed)

872 IAC 1-3-13 Effective dates (Repealed)

(Repealed by Indiana Board of Accountancy; filed May 1, 1984, 12:50 pm: 7 IR 1549)

872 IAC 1-3-14 872 IAC 1-3-14 Reinstatement of lapsed certificate

872 IAC 1-3-14 Reinstatement of lapsed certificate

Authority: IC 25-2.1-2-15

Affected: IC 25-1-4-5; IC 25-1-8-6; IC 25-2.1-4-5

Sec. 14. (a) An individual whose certificate has lapsed for more than sixty (60) days who wishes to reinstate the individual's certificate must file an application to reinstate the lapsed certificate. An individual whose certificate has lapsed for sixty days (60) or less is governed by section 17 of this rule.

(b) The application shall be accompanied by the following:

(1) A statement of the licensee's employment activity since expiration of the certificate until application for reinstatement.

(2) The payment of the fee for a triennial certificate specified in 872 IAC 1-1-10.

(3) The payment of the reinstatement fee as specified in IC 25-1-8-6.

(4) Evidence of the completion of the CPE hours required by subsection (c).

(c) In order to reinstate a certificate under this section, a licensee shall complete one hundred twenty (120) CPE hours prior to filing the application.

(d) The certificate of a certificate holder who has not obtained the required number of CPE hours required by subsection (c) may be reinstated upon application as long as the applicant is otherwise qualified; however, the board shall issue a notice of noncompliance under IC 25-1-4-5.

(e) The CPE hours required under subsection (c) must:

(1) have been obtained no earlier than three (3) years prior to the date the application for reinstatement is filed; and

(2) meet the requirements established in sections 3 through 4 of this rule.

(f) CPE hours obtained by a certificate holder to reinstate a lapsed certificate under this section cannot be double counted by also using them for credit in the reporting period in progress for renewal of the license at the end of the reporting period. The CPE requirements for the reporting period in progress at the time of reinstatement are stated in section 16 of this rule.

(g) Reinstatement of a certificate that has lapsed for more than three (3) years will be subject to the provisions of IC 25-1-8-6(d)(5).

(Indiana Board of Accountancy; 872 IAC 1-3-14; filed May 17, 1988, 3:15 p.m.: 11 IR 3569, eff Jul 1, 1988; filed Jun 1, 1994, 5:00 p.m.: 17 IR 2351; filed Jun 5, 1998, 3:58 p.m.: 21 IR 3937; readopted filed Jun 22, 2001, 8:57 a.m.: 24 IR 3824; filed Jul 30, 2003, 5:15 p.m.: 26 IR 3882; readopted filed Oct 4, 2007, 3:32 p.m.: 20071031-IR-872070066RFA; filed Jan 2, 2013, 3:43 p.m.: 20130130-IR-872120264FRA; readopted filed Nov 25, 2013, 9:20 a.m.: 20131225-IR-872130279RFA; readopted filed Nov 26, 2019, 3:48 p.m.: 20191225-IR-872190191RFA; readopted filed Jan 12, 2024, 11:32 a.m.: 20240207-IR-872230761RFA)

872 IAC 1-3-14.5 872 IAC 1-3-14.5 Reactivation of inactive or retired license

872 IAC 1-3-14.5 Reactivation of inactive or retired license

Authority: IC 25-2.1-2-15

Affected: IC 25-2.1-4-5

Sec. 14.5. (a) A licensee who:

(1) is not active because of the selection of inactive or retired status under IC 25-2.1-4-5(c); and

(2) wishes to reactivate their certificate;

must file an application for reactivation.

(b) An application must be accompanied by evidence of completion of the CPE hours required in subsection (c).

(c) To activate the certificate, a licensee shall complete one hundred twenty (120) CPE hours before filing the application.

(d) The CPE hours required under subsection (c) must:

(1) have been obtained not earlier than three (3) years before the date the application for reentry is filed; and

(2) meet the requirements established in sections 3 through 4 of this rule.

For purposes of this section, the reporting period referenced in section 4 of this rule is the period described in subdivision (1).

(e) CPE hours obtained by a licensee to reactivate an inactive or retired license cannot be double counted by also using them for credit in the reporting period in progress for renewal of the license at the end of the reporting period. The CPE requirements for the reporting period in progress at the time of reactivation are stated in section 16 of this rule.

(Indiana Board of Accountancy; 872 IAC 1-3-14.5; filed Jun 5, 1998, 3:58 p.m.: 21 IR 3937; readopted filed Jun 22, 2001, 8:57 a.m.: 24 IR 3824; readopted filed Oct 4, 2007, 3:32 p.m.: 20071031-IR-872070066RFA; filed Nov 5, 2008, 2:33 p.m.: 20081203-IR-872080293FRA; readopted filed Nov 25, 2013, 9:20 a.m.: 20131225-IR-872130279RFA; readopted filed Nov 26, 2019, 3:48 p.m.: 20191225-IR-872190191RFA; readopted filed Jan 12, 2024, 11:32 a.m.: 20240207-IR-872230761RFA; filed Mar 21, 2025, 12:35 p.m.: 20250416-IR-872240481FRA)

872 IAC 1-3-14.6 872 IAC 1-3-14.6 Retired and inactive status

872 IAC 1-3-14.6 Retired and inactive status

Authority: IC 25-2.1-2-15

Affected: IC 25-2.1-4-5

Sec. 14.6. (a) Nothing in this section precludes a retired or an inactive status CPA from:

(1) providing volunteer services;

(2) providing uncompensated services;

(3) providing tax preparation services;

(4) participating in a government sponsored business mentoring program;

(5) serving on the board of directors for a nonprofit or governmental organization; or

(6) serving on a government appointed advisory body.

(b) A licensee may only convert to inactive or retired status at renewal and must hold a license in good standing.

(c) An inactive or a retired licensee cannot offer or render professional services that require their signature and use of the CPA title, either with or without inactive or retired attached, and shall affirm their understanding of the limitations placed on them by being given an exemption from CPE.

(d) Licensees have the responsibility to maintain professional competence relative to the services they provide even when exempted from the specific CPE licensure requirements.

(e) Licensees may not be compensated for service other than through reimbursement of actual expenses or a limited per diem allowance for expenses.

(Indiana Board of Accountancy; 872 IAC 1-3-14.6; filed Mar 21, 2025, 12:35 p.m.: 20250416-IR-872240481FRA)

872 IAC 1-3-14.7 872 IAC 1-3-14.7 CPE reciprocity

872 IAC 1-3-14.7 CPE reciprocity

Authority: IC 25-2.1-2-15

Affected: IC 25-2.1-4-5

Sec. 14.7. (a) A nonresident licensee seeking renewal of a certificate in this state shall be determined to have met the CPE requirement of this rule by meeting the CPE requirements of renewal of a certificate in the state where the licensee's principal place of business is located.

(b) Nonresident applicants for renewal shall demonstrate compliance by signing a statement that they are compliant with the CPE requirements for the licensee's principal place of business.

(c) If a nonresident licensee's principal place of business state has no CPE requirements for renewal, the nonresident licensee must comply with the CPE requirements for renewal in this state.

(d) An individual using practice privileges in this state, who complies with the CPE requirements applicable in the state where their principal place of business is located, is considered to have complied with the CPE requirements of this state.

(Indiana Board of Accountancy; 872 IAC 1-3-14.7; filed Mar 21, 2025, 12:35 p.m.: 20250416-IR-872240481FRA)

872 IAC 1-3-15 872 IAC 1-3-15 Continuing education hours required during current reporting period after reentry

872 IAC 1-3-15 Continuing education hours required during current reporting period after reentry

Authority: IC 25-2.1-2-15

Affected: IC 25-2.1-4-5

Sec. 15. (a) The number of CPE hours that a certificate holder must obtain for the reporting period in progress at the time of the issuance of a certificate under section 14 of this rule shall be established by section 16 of this rule.

(b) CPE hours obtained by a certificate holder prior to the issuance of a permit under section 14 of this rule, but during the same reporting period, may be counted toward meeting the requirements established in subsection (a) and section 16 of this rule only to the extent they exceed the one hundred twenty (120) hours required under section 14 of this rule.

(Indiana Board of Accountancy; 872 IAC 1-3-15; filed May 17, 1988, 3:15 p.m.: 11 IR 3570, eff Jul 1, 1988; filed Jun 1, 1994, 5:00 p.m.: 17 IR 2351; readopted filed Jun 22, 2001, 8:57 a.m.: 24 IR 3824; readopted filed Oct 4, 2007, 3:32 p.m.: 20071031-IR-872070066RFA; readopted filed Nov 25, 2013, 9:20 a.m.: 20131225-IR-872130279RFA; readopted filed Nov 26, 2019, 3:48 p.m.: 20191225-IR-872190191RFA; readopted filed Jan 12, 2024, 11:32 a.m.: 20240207-IR-872230761RFA)

872 IAC 1-3-16 872 IAC 1-3-16 Prorated CPE requirements for certificate holders granted during reporting period

872 IAC 1-3-16 Prorated CPE requirements for certificate holders granted during reporting period

Authority: IC 25-2.1-2-15

Affected: IC 25-2.1-4-5

Sec. 16. The following table establishes the number of CPE hours that a licensee must obtain for the three (3) year reporting period in progress at the time of the issuance or reactivation of a certificate under section 8, 14, or 14.5 of this rule, and also the minimum hours required in the calendar year of the issuance or reactivation. Self-study is limited to fifty percent (50%) of the required minimum CPE for the three (3) year period:


Date of Certificate Issuance	Required Minimum Hours for Three (3) Year Period	Required Minimum Hours for Year of Issuance or Reactivation	Required Minimum Hours for Accounting and Auditing	Required Minimum Hours for Ethics
January 1 - March 31 year one of period	120	20	12	4
April 1 - June 30 year one of period	110	15	11	4
July 1 - September 30 year one of period	100	10	10	4
October 1 - December 31 year one of period	90	0	9	4
January 1 - March 31 year two of period	80	20	8	4
April 1 - June 30 year two of period	70	15	7	4
July 1 - September 30 year two of period	60	10	6	4
October 1 - December 31 year two of period	50	0	5	4
January 1 - March 31 year three of period	40	0	4	4
April 1 - June 30 year three of period	30	0	3	4
July 1 - September 30 year three of period	20	0	2	4
October 1 - December 31 year three of period	0	0	0	0

(Indiana Board of Accountancy; 872 IAC 1-3-16; filed May 17, 1988, 3:15 p.m.: 11 IR 3570, eff Jul 1, 1988; errata, 11 IR 3922; filed Jun 1, 1994, 5:00 p.m.: 17 IR 2351; filed Feb 24, 1997, 4:00 p.m.: 20 IR 1737; filed Jun 5, 1998, 3:58 p.m.: 21 IR 3938; readopted filed Jun 22, 2001, 8:57 a.m.: 24 IR 3824; filed Sep 7, 2004, 5:00 p.m.: 28 IR 211; readopted filed Oct 4, 2007, 3:32 p.m.: 20071031-IR-872070066RFA; readopted filed Nov 25, 2013, 9:20 a.m.: 20131225-IR-872130279RFA; readopted filed Nov 26, 2019, 3:48 p.m.: 20191225-IR-872190191RFA; readopted filed Jan 12, 2024, 11:32 a.m.: 20240207-IR-872230761RFA; filed Mar 21, 2025, 12:35 p.m.: 20250416-IR-872240481FRA)

872 IAC 1-3-17 872 IAC 1-3-17 Failure to meet continuing education provisions

872 IAC 1-3-17 Failure to meet continuing education provisions

Authority: IC 25-2.1-2-15

Affected: IC 25-1-4-5; IC 25-1-11; IC 25-2.1

Sec. 17. (a) The certificate of a certificate holder who does not obtain the required number of CPE hours during a reporting period shall be renewed upon application as long as the applicant is otherwise qualified; however, the board shall issue a notice of noncompliance under IC 25-1-4-5. CPE hours may not be obtained after the December 31 end of a reporting period toward meeting the requirements for the renewal for the following June 30, and, therefore, this subsection applies in that situation.

(b) This section applies to an individual whose certificate has lapsed for sixty (60) days or less. An individual whose certificate has lapsed longer than sixty (60) days is governed by section 14 of this rule.

(Indiana Board of Accountancy; 872 IAC 1-3-17; filed May 17, 1988, 3:15 p.m.: 11 IR 3570, eff Jul 1, 1988; filed Jun 1, 1994, 5:00 p.m.: 17 IR 2352; readopted filed Jun 22, 2001, 8:57 a.m.: 24 IR 3824; readopted filed Oct 4, 2007, 3:32 p.m.: 20071031-IR-872070066RFA; filed Nov 5, 2008, 2:33 p.m.: 20081203-IR-872080293FRA; filed Jan 2, 2013, 3:43 p.m.: 20130130-IR-872120264FRA; readopted filed Nov 25, 2013, 9:20 a.m.: 20131225-IR-872130279RFA; readopted filed Nov 26, 2019, 3:48 p.m.: 20191225-IR-872190191RFA; readopted filed Jan 12, 2024, 11:32 a.m.: 20240207-IR-872230761RFA)

872 IAC 1-3-18 872 IAC 1-3-18 Board review of continuing education compliance

872 IAC 1-3-18 Board review of continuing education compliance

Authority: IC 25-2.1-2-15

Affected: IC 25-1-4-5; IC 25-1-11; IC 25-2.1

Sec. 18. (a) If, as the result of an audit or other review, the board determines that CPE hours a licensee has claimed do not meet the requirements of this rule it shall notify the licensee of that determination in accordance with IC 25-1-4-5.

(b) Licensee who submits false information under section 6 of this rule or this section shall be subject to action provided for under IC 25-1-4-5 and IC 25-1-11.

(Indiana Board of Accountancy; 872 IAC 1-3-18; filed May 17, 1988, 3:15 p.m.: 11 IR 3571, eff Jul 1, 1988; readopted filed Jun 22, 2001, 8:57 a.m.: 24 IR 3824; readopted filed Oct 4, 2007, 3:32 p.m.: 20071031-IR-872070066RFA; filed Nov 5, 2008, 2:33 p.m.: 20081203-IR-872080293FRA; readopted filed Nov 25, 2013, 9:20 a.m.: 20131225-IR-872130279RFA; readopted filed Nov 26, 2019, 3:48 p.m.: 20191225-IR-872190191RFA; readopted filed Jan 12, 2024, 11:32 a.m.: 20240207-IR-872230761RFA)

872 IAC 1-3-19 872 IAC 1-3-19 Permits for firms to practice accountancy

872 IAC 1-3-19 Permits for firms to practice accountancy

Authority: IC 25-2.1-2-15

Affected: IC 23-1.5-2

Sec. 19. (a) The expiration date for permits for firms to practice accountancy issued under IC 25-2.1-5 shall be June 30 of every third year, for example, June 30, 1997, and June 30, 2000.

(b) To obtain a permit to practice under IC 25-2.1-5 does not eliminate the requirement for professional corporations to obtain and renew the certificate of registration required by IC 23-1.5-2-9 [IC 23-1.5-2-9 was repealed by P.L.78-2017, SECTION 1, effective January 1, 2018.] and IC 23-1.5-2-10 [IC 23-1.5-2-10 was repealed by P.L.78-2017, SECTION 2, effective January 1, 2018.] .

(Indiana Board of Accountancy; 872 IAC 1-3-19; filed Jun 1, 1994, 5:00 p.m.: 17 IR 2352; readopted filed Jun 22, 2001, 8:57 a.m.: 24 IR 3824; readopted filed Oct 4, 2007, 3:32 p.m.: 20071031-IR-872070066RFA; readopted filed Nov 25, 2013, 9:20 a.m.: 20131225-IR-872130279RFA; readopted filed Nov 26, 2019, 3:48 p.m.: 20191225-IR-872190191RFA; readopted filed Jan 12, 2024, 11:32 a.m.: 20240207-IR-872230761RFA)

Rule 4

872 IAC 1-4-1 872 IAC 1-4-1 General requirements

Rule 4. Nonlicensee Firm Owners

872 IAC 1-4-1 General requirements

Authority: IC 25-2.1-2-15

Affected: IC 25-2.1-5-4; IC 25-2.1-6-6

Sec. 1. (a) This section establishes the requirements for nonlicensee owners of CPA or PA firms under IC 25-2.1-5-4. This section does not apply to firms of accounting practitioners under IC 25-2.1-6-6.

(b) An active individual participant under IC 25-2.1-5-4(c)(2) is an individual who is actively engaged in the firm or affiliated entities in providing services to the firm's clients as their occupation.

(c) The firm's owners shall comply with the AICPA Code of Professional Conduct, which applies to CPA firms only, or the NSA Rules of Professional Conduct, which applies to PA firms only, as adopted by the board in 872 IAC 1-2-1.

(Indiana Board of Accountancy; 872 IAC 1-4-1; filed Jul 7, 2003, 3:45 p.m.: 26 IR 3655; readopted filed Dec 1, 2009, 9:14 a.m.: 20091223-IR-872090784RFA; readopted filed Nov 13, 2015, 11:14 a.m.: 20151209-IR-872150227RFA; readopted filed Nov 22, 2021, 1:50 p.m.: 20211222-IR-872210379RFA; readopted filed Jan 12, 2024, 11:32 a.m.: 20240207-IR-872230761RFA; filed Mar 21, 2025, 12:35 p.m.: 20250416-IR-872240481FRA)

Rule 5

872 IAC 1-5-1 872 IAC 1-5-1 Certification or permit not required for CPA certificate holders from other states; substantial equivalency (Repealed)

Rule 5. Substantial Equivalency

872 IAC 1-5-1 Certification or permit not required for CPA certificate holders from other states; substantial equivalency (Repealed)

(Repealed by Indiana Board of Accountancy; filed Jul 23, 2008, 12:52 p.m.: 20080820-IR-872070305FRA)

Rule 6

872 IAC 1-6-1 872 IAC 1-6-1 Applicability

Rule 6. Peer Review

872 IAC 1-6-1 Applicability

Authority: IC 25-2.1

Affected: IC 25-2.1-5; IC 25-2.1-6

Sec. 1. (a) This rule establishes a peer review program for CPA and PA firms issued a permit under IC 25-2.1-5.

(b) This rule does not apply to AP firms issued a registration under IC 25-2.1-6.

(Indiana Board of Accountancy; 872 IAC 1-6-1; filed Oct 13, 2004, 11:30 a.m.: 28 IR 966; readopted filed Nov 12, 2010, 10:07 a.m.: 20101208-IR-872100410RFA; filed Jan 2, 2013, 3:43 p.m.: 20130130-IR-872120264FRA; readopted filed Nov 26, 2019, 3:48 p.m.: 20191225-IR-872190191RFA; readopted filed Jan 12, 2024, 11:32 a.m.: 20240207-IR-872230761RFA)

872 IAC 1-6-1.5 872 IAC 1-6-1.5 "Administering entity" defined

872 IAC 1-6-1.5 "Administering entity" defined

Authority: IC 25-2.1

Affected: IC 25-2.1-5

Sec. 1.5. "Administering entity" means an entity approved by a board approved sponsoring organization to administer the approved peer review program.

(Indiana Board of Accountancy; 872 IAC 1-6-1.5; filed Mar 21, 2025, 12:35 p.m.: 20250416-IR-872240481FRA)

872 IAC 1-6-2 872 IAC 1-6-2 "Approved peer review program" defined

872 IAC 1-6-2 "Approved peer review program" defined

Authority: IC 25-2.1

Affected: IC 25-2.1-5-8; IC 25-2.1-5-9

Sec. 2. "Approved peer review program" means the sponsoring organization's entire peer review process, including the standards for administering, performing, and reporting on peer reviews, oversight procedures, training, and related guidance materials.

(Indiana Board of Accountancy; 872 IAC 1-6-2; filed Oct 13, 2004, 11:30 a.m.: 28 IR 966; filed Dec 5, 2008, 10:29 a.m.: 20081231-IR-872070306FRA; readopted filed Nov 12, 2010, 10:07 a.m.: 20101208-IR-872100410RFA; filed Jan 2, 2013, 3:43 p.m.: 20130130-IR-872120264FRA; readopted filed Nov 26, 2019, 3:48 p.m.: 20191225-IR-872190191RFA; readopted filed Jan 12, 2024, 11:32 a.m.: 20240207-IR-872230761RFA; filed Mar 21, 2025, 12:35 p.m.: 20250416-IR-872240481FRA)

872 IAC 1-6-3 872 IAC 1-6-3 "Attest" defined

872 IAC 1-6-3 "Attest" defined

Authority: IC 25-2.1-2-15; IC 25-2.1-5-8; IC 25-2.1-5-9

Affected: IC 25-2.1-1-3; IC 25-2.1-1-3.8

Sec. 3. "Attest" has the meaning set forth in IC 25-2.1-1-3.8.

(Indiana Board of Accountancy; 872 IAC 1-6-3; filed Oct 13, 2004, 11:30 a.m.: 28 IR 966; readopted filed Nov 12, 2010, 10:07 a.m.: 20101208-IR-872100410RFA; readopted filed Nov 22, 2016, 12:35 p.m.: 20161221-IR-872160323RFA; readopted filed Nov 26, 2019, 3:48 p.m.: 20191225-IR-872190191RFA; readopted filed Jan 12, 2024, 11:32 a.m.: 20240207-IR-872230761RFA)

872 IAC 1-6-4 872 IAC 1-6-4 "Compilation" defined

872 IAC 1-6-4 "Compilation" defined

Authority: IC 25-2.1-2-15; IC 25-2.1-5-8; IC 25-2.1-5-9

Affected: IC 25-2.1-1-6.3

Sec. 4. "Compilation" has the meaning set forth in IC 25-2.1-1-6.3.

(Indiana Board of Accountancy; 872 IAC 1-6-4; filed Oct 13, 2004, 11:30 a.m.: 28 IR 966; readopted filed Nov 12, 2010, 10:07 a.m.: 20101208-IR-872100410RFA; readopted filed Nov 22, 2016, 12:35 p.m.: 20161221-IR-872160323RFA; readopted filed Nov 26, 2019, 3:48 p.m.: 20191225-IR-872190191RFA; readopted filed Jan 12, 2024, 11:32 a.m.: 20240207-IR-872230761RFA)

872 IAC 1-6-4.5 872 IAC 1-6-4.5 "Enrollment in a peer review program" defined

872 IAC 1-6-4.5 "Enrollment in a peer review program" defined

Authority: IC 25-2.1

Affected: IC 25-2.1-5-8; IC 25-2.1-5-9

Sec. 4.5. "Enrollment in a peer review program" means a firm is required to:

(1) follow all requirements of the peer review process;

(2) cooperate with those performing and administering the peer review;

(3) comply with the peer review standards; and

(4) inform administering entities when firm changes occur.

(Indiana Board of Accountancy; 872 IAC 1-6-4.5; filed Mar 21, 2025, 12:35 p.m.: 20250416-IR-872240481FRA)

872 IAC 1-6-5 872 IAC 1-6-5 "Firm location" defined

872 IAC 1-6-5 "Firm location" defined

Authority: IC 25-2.1-2-15; IC 25-2.1-5-8; IC 25-2.1-5-9

Affected: IC 25-2.1-5-5

Sec. 5. "Firm location" means an individual office location of a CPA or PA firm that is required to be registered under IC 25-2.1-5-5(a)(1) or IC 25-2.1-5-5(b)(1).

(Indiana Board of Accountancy; 872 IAC 1-6-5; filed Oct 13, 2004, 11:30 a.m.: 28 IR 966; readopted filed Nov 12, 2010, 10:07 a.m.: 20101208-IR-872100410RFA; readopted filed Nov 22, 2016, 12:35 p.m.: 20161221-IR-872160323RFA; readopted filed Nov 26, 2019, 3:48 p.m.: 20191225-IR-872190191RFA; readopted filed Jan 12, 2024, 11:32 a.m.: 20240207-IR-872230761RFA)

872 IAC 1-6-6 872 IAC 1-6-6 "Peer review" defined

872 IAC 1-6-6 "Peer review" defined

Authority: IC 25-2.1-2-15; IC 25-2.1-5-8; IC 25-2.1-5-9

Affected: IC 25-2.1-1-8.7

Sec. 6. "Peer review" has the meaning set forth in IC 25-2.1-1-8.7.

(Indiana Board of Accountancy; 872 IAC 1-6-6; filed Oct 13, 2004, 11:30 a.m.: 28 IR 966; readopted filed Nov 12, 2010, 10:07 a.m.: 20101208-IR-872100410RFA; filed Jan 2, 2013, 3:43 p.m.: 20130130-IR-872120264FRA; readopted filed Nov 26, 2019, 3:48 p.m.: 20191225-IR-872190191RFA; readopted filed Jan 12, 2024, 11:32 a.m.: 20240207-IR-872230761RFA)

872 IAC 1-6-6.3 872 IAC 1-6-6.3 "Peer review oversight committee" or "PROC" defined

872 IAC 1-6-6.3 "Peer review oversight committee" or "PROC" defined

Authority: IC 25-2.1

Affected: IC 25-2.1-5-8

Sec. 6.3. "Peer review oversight committee" or "PROC" means a board approved committee for monitoring the approved peer review program, including sponsoring organizations' administering entities, to provide reasonable assurance the administering entities and respective peer review committee, and report acceptance bodies, are functioning in a way that effectively enforces the performance and reporting of peer reviews under the peer review standards.

(Indiana Board of Accountancy; 872 IAC 1-6-6.3; filed Mar 21, 2025, 12:35 p.m.: 20250416-IR-872240481FRA)

872 IAC 1-6-6.4 872 IAC 1-6-6.4 "Peer review standards" defined

872 IAC 1-6-6.4 "Peer review standards" defined

Authority: IC 25-2.1

Affected: IC 25-2.1-5

Sec. 6.4. "Peer review standards" means the board approved professional standards and guidance for administering, performing, and reporting on peer reviews.

(Indiana Board of Accountancy; 872 IAC 1-6-6.4; filed Mar 21, 2025, 12:35 p.m.: 20250416-IR-872240481FRA)

872 IAC 1-6-6.5 872 IAC 1-6-6.5 "Peer reviewer/reviewing firm" defined

872 IAC 1-6-6.5 "Peer reviewer/reviewing firm" defined

Authority: IC 25-2.1

Affected: IC 25-2.1-5

Sec. 6.5. "Peer reviewer/reviewing firm" means a CPA or an accounting firm, or both, responsible for conducting the peer review, holding a valid and active license to practice public accounting in good standing issued by this state or some other state, and meeting the peer reviewer qualifications to perform peer reviews established in the board approved peer review standards.

(Indiana Board of Accountancy; 872 IAC 1-6-6.5; filed Mar 21, 2025, 12:35 p.m.: 20250416-IR-872240481FRA)

872 IAC 1-6-6.6 872 IAC 1-6-6.6 "Preparation of financial statements" defined

872 IAC 1-6-6.6 "Preparation of financial statements" defined

Authority: IC 25-2.1

Affected: IC 25-2.1-5

Sec. 6.6. "Preparation of financial statements" means providing a service of any preparation of financial statements engagement to be performed in accordance with the Statement on Standards for Accounting and Review Services.

(Indiana Board of Accountancy; 872 IAC 1-6-6.6; filed Mar 21, 2025, 12:35 p.m.: 20250416-IR-872240481FRA)

872 IAC 1-6-6.7 872 IAC 1-6-6.7 "Sponsoring organization" defined

872 IAC 1-6-6.7 "Sponsoring organization" defined

Authority: IC 25-2.1

Affected: IC 25-2.1-5

Sec. 6.7. "Sponsoring organization" means a board approved professional association, a society, or other organization responsible for facilitating and administering peer reviews directly or through its administering entities, and for the oversight of the administering entities under the sponsoring organization's peer review standards.

(Indiana Board of Accountancy; 872 IAC 1-6-6.7; filed Mar 21, 2025, 12:35 p.m.: 20250416-IR-872240481FRA)

872 IAC 1-6-7 872 IAC 1-6-7 Peer review oversight committee

872 IAC 1-6-7 Peer review oversight committee

Authority: IC 25-2.1

Affected: IC 25-2.1-5-8

Sec. 7. (a) A PROC shall be appointed or adopted by the board to monitor the board approved peer review program, including sponsoring organizations' administering entities. The PROC, or the board's designee, shall report to the board, at least annually, on the conclusions and recommendations reached as a result of the PROC's activities.

(b) The oversight committee shall:

(1) consist of three (3) licensees who have an active certificate as a CPA or PA;

(2) be composed of individuals who are not members of the board;

(3) be required to sign a confidentiality agreement indicating they will not divulge any information to the board that would identify any firm, licensee, or peer reviewer/reviewing firms as a result of their monitoring of the peer review process, except for publicly available information or information included in the Facilitated State Board Access;

(4) along with the board, establish procedures designed to ensure confidentiality of documents furnished or generated during the review;

(5) not include individuals who have a conflict of interest, including employees, consultants, volunteers, or others who work for regulatory, governmental bodies, including state boards of accountancy and entities with enforcement authority;

(6) perform procedures that may consist of, but are not limited to:

(A) visiting the administering entities of the approved peer review program;

(B) reviewing sponsoring organization procedures for administering the program;

(D) reviewing the administering entity's compliance with its program;

(7) carry out other duties as delegated by the board as necessary for the administration and enforcement of this rule; and

(8) be subject to removal or replacement by the board at its discretion.

(c) An appointment under this section is for a term of three (3) years, but an appointment to fill a vacancy is for the remainder of the unexpired term. A committee member may continue to serve until the member's successor is appointed and qualified. An oversight committee member may be reappointed at the end of each term.

(Indiana Board of Accountancy; 872 IAC 1-6-7; filed Oct 13, 2004, 11:30 a.m.: 28 IR 966; filed Dec 5, 2008, 10:29 a.m.: 20081231-IR-872070306FRA; readopted filed Nov 12, 2010, 10:07 a.m.: 20101208-IR-872100410RFA; filed Jan 2, 2013, 3:43 p.m.: 20130130-IR-872120264FRA; readopted filed Nov 26, 2019, 3:48 p.m.: 20191225-IR-872190191RFA; readopted filed Jan 12, 2024, 11:32 a.m.: 20240207-IR-872230761RFA; filed Mar 21, 2025, 12:35 p.m.: 20250416-IR-872240481FRA)

872 IAC 1-6-8 872 IAC 1-6-8 Responsibilities of administering entity (Repealed)

872 IAC 1-6-8 Responsibilities of administering entity (Repealed)

(Repealed by Indiana Board of Accountancy; filed Mar 21, 2025, 12:35 p.m.: 20250416-IR-872240481FRA)

872 IAC 1-6-8.5 872 IAC 1-6-8.5 Approved peer review sponsoring organizations, programs, and standards

872 IAC 1-6-8.5 Approved peer review sponsoring organizations, programs, and standards

Authority: IC 25-2.1

Affected: IC 25-2.1-5

Sec. 8.5. (a) The board shall approve peer review sponsoring organizations, programs, and standards.

(b) The board recognizes the AICPA as an approved sponsoring organization, along with its peer review program and standards. This approval applies to the peer review alliance or its successor and other peer review programs administered by entities involved in administering the AICPA peer review program and other peer review programs administered by the administering entities. These organizations are not required to submit an application for approval to the board. As a condition of this approval, a sponsoring organization is required to:

(1) administer peer reviews for nonmember licensees whose firms' principal places of business are located in the state or states where it administers peer review, provided the nonmembers comply with the applicable peer review standards; and

(2) provide advance notice to the board and the opportunity for discussion if any administering entity is to be discontinued.

(c) The board may terminate its approval of a sponsoring organization for cause after receiving notice and the opportunity for a hearing. For purposes of this subsection, "cause" includes a substantive change in the peer review program that adversely affects licensees or the public firms, or impairs the board's ability to protect the public in this state, or failing to maintain an ongoing compliance with the requirements of this rule.

(d) The board may approve other peer review sponsoring organizations and programs. For an organization not specifically identified in this rule as board approved, to receive board approval for its peer review program and standards, the organization shall submit evidence to the satisfaction of the board. The evidence must include the standards, procedures, guidelines, oversight process, training materials, and related documents used to administer, perform, and accept peer reviews. The board has the authority to request any other documents or information, or both, from an organization about its peer review program in determining whether to grant approval.

(Indiana Board of Accountancy; 872 IAC 1-6-8.5; filed Mar 21, 2025, 12:35 p.m.: 20250416-IR-872240481FRA)

872 IAC 1-6-9 872 IAC 1-6-9 Enrollment in an approved peer review program

872 IAC 1-6-9 Enrollment in an approved peer review program

Authority: IC 25-2.1

Affected: IC 25-2.1-5

Sec. 9. (a) This section applies to renewal of firm permits that expire after June 29, 2006.

(b) Enrollment in an approved peer review program is a condition for renewal of a permit for firms that issue attest and compilation reports. The board requires licensees that issue attest or compilation reports to be enrolled in an approved peer review program.

(c) A firm is not required to enroll in an approved peer review program if its only level of service is performing preparation of financial statements, with or without disclaimer reports, under the Statements on Standards for Accounting and Review Services. However, if the firm elects to enroll in an approved peer review program, it is required to have a peer review that includes preparation of financial statements within the scope of the review.

(d) A firm enrolled in an approved peer review program shall schedule, undergo, and complete its initial peer review in compliance with the sponsoring organization's peer review standards and related guidance. A firm's initial peer review is due eighteen (18) months after the date it enrolled, or should have enrolled, in an approved peer review program. The due date is a date by which a review has taken place and all materials have been submitted to the administering entity.

(e) A firm enrolled in an approved peer review program shall schedule, undergo, and complete its subsequent peer reviews in compliance with the sponsoring organization's peer review standards and related guidance. Unless an extension has been granted as provided in this rule, subsequent peer reviews are due within three (3) years and six (6) months after the peer review year end of the previous peer review.

(f) For good cause shown, the board may grant or renew permits for a reasonable period pending completion of the firm's peer review.

(g) For firms required to be registered with and subject to inspection by the Public Company Accounting Oversight Board (PCAOB), the board recognizes the PCAOB's inspection process for reviewing practices subject to its authority, which are not included in the scope of peer review programs. Firms subject to inspection by the PCAOB are also required to meet the peer review requirements under an approved peer review program that covers the portion of the firm's practice not subject to the PCAOB's permanent inspection.

(h) If a firm is sold, dissolved, or merged with another firm, determining successor or predecessor firms, the peer review year end or ends, and the peer review due date or dates will be made under the sponsoring organization's guidance.

(i) Failure of a firm to complete a peer review may result in the denial of renewing the firm's permit under IC 25-2.1-5.

(j) An application for renewal of a permit under IC 25-2.1-5 must certify:

(1) under the penalty of perjury, acceptance of the peer review report issued to the firm by the administering entity;

(2) that the firm is not required to have a peer review to renew its permit because it has not performed any attest or compilation engagements:

(A) since the last expiration of the firm permit; or

(B) if the firm permit was initially issued after the last renewal, since the initial issuance of the firm permit; or

(3) that the firm is not required to have a peer review to renew its firm permit because it:

(A) did not perform any attest or compilation engagement within the first eighteen (18) months of the three (3) year period preceding the firm's application for renewal of its permit; or

(B) obtained the initial issuance of its firm permit within the last eighteen (18) months of the three (3) year period preceding the firm's application for renewal of its permit.

(k) A firm that was not required to obtain a peer review under subsection (c) shall:

(1) at the time of renewal, notify the board of the date the first attest or compilation report was issued; and

(2) comply with subsections (b) and (d).

(l) To renew an expired firm permit, a firm shall undergo a peer review in compliance with this rule. An exemption under subsection (b) shall be calculated as if the firm permit had been renewed before its expiration.

(m) Each firm is responsible for the cost of the peer reviews under this rule.

(Indiana Board of Accountancy; 872 IAC 1-6-9; filed Oct 13, 2004, 11:30 a.m.: 28 IR 967; filed Dec 5, 2008, 10:29 a.m.: 20081231-IR-872070306FRA; readopted filed Nov 12, 2010, 10:07 a.m.: 20101208-IR-872100410RFA; filed Jan 2, 2013, 3:43 p.m.: 20130130-IR-872120264FRA; readopted filed Nov 26, 2019, 3:48 p.m.: 20191225-IR-872190191RFA; readopted filed Jan 12, 2024, 11:32 a.m.: 20240207-IR-872230761RFA; filed Mar 21, 2025, 12:35 p.m.: 20250416-IR-872240481FRA)

872 IAC 1-6-9.5 872 IAC 1-6-9.5 Submission of peer review documents and objective information

872 IAC 1-6-9.5 Submission of peer review documents and objective information

Authority: IC 25-2.1

Affected: IC 25-2.1-5-8; IC 25-2.1-5-9

Sec. 9.5. (a) The objective of this reporting rule is to reinforce the board's efforts to ensure that only appropriately qualified CPA firms are engaged in offering and rendering services based on peer review. Based on its review of the documents submitted under this rule, the board may consider, by hearing or consent, additional corrective actions, such as probation, practice limits, additional continuing education, preissuance reviews, more frequent peer reviews, and other measures, including, in severe cases, discipline against the reviewed firm and any individual licensees employed or contracted by the reviewed firm, other than peer reviewers or their staffs.

(b) For peer reviews scheduled on or after April 30, 2025, the firm is required to submit a copy of the results of its most recently accepted peer review to the board, which includes the following documents:

(1) The peer review report that has been accepted by the administering entity.

(2) The firm's letter of response accepted by the administering entity, if applicable.

(3) The acceptance letter from the administering entity.

(4) The letter or letters accepting the documents signed by the firm with the understanding that the firm agrees to take any actions required by the administering entity, if applicable.

(5) A letter signed by the administering entity notifying the firm that required actions have been appropriately completed, if applicable.

(c) The firm shall submit the peer review documents in subsection (b)(1) through (b)(3) to the board within thirty (30) days after the administering entity's acceptance. The firm shall submit the document in subsection (b)(4) to the board within thirty (30) days after the date the letter is signed by the firm, or with submission of the firm's renewal application, whichever occurs first. The firm shall submit the document in subsection (b)(5) to the board within thirty (30) days of the date of the letter, or with submission of the firm's renewal application, whichever occurs first.

(d) For peer reviews scheduled after April 30, 2025, the firm is required to provide the following additional documents and objective information:

(1) The most current peer review program enrollment or reenrollment letter, if the enrollment or reenrollment occurred after January 1, 2020.

(2) The firm's representation to the administering entity that it has not performed engagements based on peer review in the last twelve (12) months.

(3) Identification of the due date of the current peer review and on any open corrective action or actions.

(4) The peer review or corrective action extension letter or letters.

(5) Date of the letter acknowledging the peer review was scheduled.

(6) Identification of the estimated dates the peer review begins and is presented to a report acceptance body.

(e) The firm shall allow the administering entity to give the board access to the documents and objective information specified in this section through a secure website process, such as the AICPA's Facilitated State Board Access.

(Indiana Board of Accountancy; 872 IAC 1-6-9.5; filed Mar 21, 2025, 12:35 p.m.: 20250416-IR-872240481FRA)

872 IAC 1-6-10 872 IAC 1-6-10 Confidentiality

872 IAC 1-6-10 Confidentiality

Authority: IC 25-2.1

Affected: IC 25-2.1-5-8; IC 25-2.1-5-9

Sec. 10.

(a) The proceedings, records, and work papers related to a peer review performed under this rule are:

(1) privileged as provided in IC 25-2.1-5-8; and

(2) not subject to discovery, subpoena, or other means of legal process or introduction into evidence to a civil action, an arbitration, an administrative proceeding, or a board proceeding.

(b) Subject to IC 25-2.1-5-9, a member of the oversight committee, the administering entity, or an individual who was involved with or performed a peer review may not testify in a civil action, an arbitration, an administrative proceeding, or a board proceeding to matters:

(1) produced, presented, disclosed, or discussed during, or in connection with, the peer review process; or

(2) that involve findings, recommendations, evaluations, opinions, or other actions of the approved peer review program, administering entity, or individual reviewers.

(Indiana Board of Accountancy; 872 IAC 1-6-10; filed Oct 13, 2004, 11:30 a.m.: 28 IR 967; filed Dec 5, 2008, 10:29 a.m.: 20081231-IR-872070306FRA; readopted filed Nov 12, 2010, 10:07 a.m.: 20101208-IR-872100410RFA; filed Jan 2, 2013, 3:43 p.m.: 20130130-IR-872120264FRA; readopted filed Nov 26, 2019, 3:48 p.m.: 20191225-IR-872190191RFA; readopted filed Jan 12, 2024, 11:32 a.m.: 20240207-IR-872230761RFA; filed Mar 21, 2025, 12:35 p.m.: 20250416-IR-872240481FRA)

872 IAC 1-6-11 872 IAC 1-6-11 AICPA standards for peer review program (Repealed)

872 IAC 1-6-11 AICPA standards for peer review program (Repealed)

(Repealed by Indiana Board of Accountancy; filed Mar 21, 2025, 12:35 p.m.: 20250416-IR-872240481FRA)

872 IAC 1-6-12 872 IAC 1-6-12 NSA standards for peer/quality review program (Repealed)

872 IAC 1-6-12 NSA standards for peer/quality review program (Repealed)

(Repealed by Indiana Board of Accountancy; filed Dec 5, 2008, 10:29 a.m.: 20081231-IR-872070306FRA)

872 IAC 1-6-13 872 IAC 1-6-13 Informal dispute resolution (Repealed)

872 IAC 1-6-13 Informal dispute resolution (Repealed)

(Repealed by Indiana Board of Accountancy; filed Mar 21, 2025, 12:35 p.m.: 20250416-IR-872240481FRA)

Rule 7

872 IAC 1-7-1 872 IAC 1-7-1 Scope

Rule 7. Convictions of Concern

872 IAC 1-7-1 Scope

Authority: IC 25-1-1.1-6

Affected: IC 25-1-1.1-6; IC 25-2.1

Sec. 1. This rule implements IC 25-1-1.1-6 regarding convictions of concern, which may disqualify an individual for licensure and includes in section 4 of this rule an explicit list of crimes that may disqualify an individual from receiving a license issued under IC 25-2.1.

(Indiana Board of Accountancy; 872 IAC 1-7-1; filed Aug 29, 2023, 9:37 a.m.: 20230927-IR-872230045FRA; readopted filed Jan 12, 2024, 11:32 a.m.: 20240207-IR-872230761RFA)

872 IAC 1-7-2 872 IAC 1-7-2 Issuance of license

872 IAC 1-7-2 Issuance of license

Authority: IC 25-1-1.1-6

Affected: IC 25-1-1.1-6; IC 25-2.1

Sec. 2. An applicant for licensure who has a conviction of concern may still be granted a license based on the criteria stated in IC 25-1-1.1-6(h).

(Indiana Board of Accountancy; 872 IAC 1-7-2; filed Aug 29, 2023, 9:37 a.m.: 20230927-IR-872230045FRA; readopted filed Jan 12, 2024, 11:32 a.m.: 20240207-IR-872230761RFA)

872 IAC 1-7-3 872 IAC 1-7-3 Authority to issue license on probation

872 IAC 1-7-3 Authority to issue license on probation

Authority: IC 25-1-1.1-6

Affected: IC 25-1-1.1-6; IC 25-1-11-19; IC 25-2.1

Sec. 3. This rule and IC 25-1-1.1-6 do not limit the authority of a board or committee to issue a license on probation if appropriate under IC 25-1-11-19 or any other applicable statute.

(Indiana Board of Accountancy; 872 IAC 1-7-3; filed Aug 29, 2023, 9:37 a.m.: 20230927-IR-872230045FRA; readopted filed Jan 12, 2024, 11:32 a.m.: 20240207-IR-872230761RFA)

872 IAC 1-7-4 872 IAC 1-7-4 Convictions of concern

872 IAC 1-7-4 Convictions of concern

Authority: IC 25-1-1.1-6

Affected: IC 6-3-6-11; IC 7.1-5-1-3; IC 7.1-5-7-8; IC 9-26-1-1.1; IC 9-30-5-4; IC 9-30-5-5; IC 11-8-8-17; IC 11-8-8-18; IC 12-17.2-5-1; IC 12-24-17-3; IC 12-24-17-7; IC 16-36-5-27; IC 16-36-5-28; IC 16-42-19; IC 23-0.5-2-9; IC 23-19-5-2; IC 25; IC 31-33-22; IC 31-34-2.3-7; IC 31-34-2.3-8; IC 35

Sec. 4. The following are convictions of concern:

(1) Crimes involving sexual acts that can be considered without respect to age of conviction as follows:

(A) Child molesting (IC 35-42-4-3).

(B) Child seduction (IC 35-42-4-7).

(D) Incest (IC 35-46-1-3).

(E) Making an unlawful proposition (IC 35-45-4-3).

(F) Prostitution (IC 35-45-4-2).

(G) Rape (IC 35-42-4-1).

(H) Sexual misconduct with a minor (IC 35-42-4-9(a)).

(2) Crimes of violence that can be considered without respect to age of conviction as follows:

(A) Aggravated battery (IC 35-42-2-1.5).

(B) Attempted murder (IC 35-41-5-1).

(D) Child exploitation as a Level 5 felony under IC 35-42-4-4(b) or a Level 4 felony under IC 35-42-4-4(c).

(E) Child molesting (IC 35-42-4-3).

(F) Criminal deviate conduct (IC 35-42-4-2) (before its repeal).

(G) Involuntary manslaughter (IC 35-42-1-4).

(H) Kidnapping (IC 35-42-3-2).

(I) Murder (IC 35-42-1-1).

(J) Operating a vehicle while intoxicated causing death. Penalties; death or catastrophic injury; death of a law enforcement animal (IC 9-30-5-5).

(K) Operating a vehicle while intoxicated causing serious bodily injury to another person. Classification of offense; serious bodily injury (IC 9-30-5-4).

(L) Rape (IC 35-42-4-1).

(M) Reckless homicide (IC 35-42-1-5).

(N) Resisting law enforcement as a felony (IC 35-44.1-3-1).

(O) Robbery as a Level 2 felony or a Level 3 felony (IC 35-42-5-1).

(P) Sexual misconduct with a minor as a Level 1 felony under IC 35-42-4-9(a)(2) or a Level 2 felony under IC 35-42-4-9(b)(2).

(Q) Unlawful possession of a firearm by a serious violent felon (IC 35-47-4-5).

(R) Voluntary manslaughter (IC 35-42-1-3).

(3) Abandonment or neglect of vertebrate animals; defense (IC 35-46-3-7).

(4) Abuse of corpse (IC 35-45-11-2).

(5) Adoption deception (IC 35-46-1-9.5).

(6) Agricultural terrorism (IC 35-47-12-2) (before its repeal).

(7) Altering historic property (IC 35-43-1-6).

(8) Armor-piercing ammunition; offense; exception (IC 35-47-5-11.5).

(9) Arson (IC 35-43-1-1).

(10) Assisting a criminal (IC 35-44.1-2-5).

(11) Assisting suicide (IC 35-42-1-2.5).

(12) Attempt under IC 35-41-5-1 to commit an offense listed in this section.

(13) Attempting to purchase handgun by ineligible person (IC 35-47-2.5-15) (before its repeal).

(14) Attendance at fighting contest (IC 35-46-3-10).

(15) Auto theft (IC 35-43-4-2.5) (before its repeal).

(16) Battery (IC 35-42-2-1).

(17) Battery, neglect, or exploitation of endangered adult or person with mental or physical disability; failure to report; unlawful disclosures; referrals; retaliation (IC 35-46-1-13).

(18) Bestiality (IC 35-46-3-14).

(19) Bigamy (IC 35-46-1-2).

(20) Bribery (IC 35-44.1-1-2).

(21) Burglary (IC 35-43-2-1).

(22) Carjacking (IC 35-42-5-2) (before its repeal).

(23) Carrying a handgun without being licensed; exceptions; person convicted of domestic battery (IC 35-47-2-1).

(24) Causing suicide (IC 35-42-1-2).

(25) Cemetery mischief (IC 35-43-1-2.1).

(26) Check deception (IC 35-43-5-5) (before its repeal).

(27) Check fraud (IC 35-43-5-12) (before its repeal).

(28) Child exploitation; possession of child pornography; exemptions; defenses (IC 35-42-4-4).

(29) Child sexual trafficking (IC 35-42-3.5-1.3).

(30) Child solicitation (IC 35-42-4-6).

(31) "Chinese throwing star" defined; related offenses (IC 35-47-5-12).

(32) Computer trespass; computer hoarding programs (IC 35-43-2-3).

(33) Conflict of interest (IC 35-44.1-1-4).

(34) Conspiracy under IC 35-41-5-2 to commit an offense listed in this section.

(35) Consumer product tampering; offenses (IC 35-45-8-3).

(36) Contributing to the delinquency of a minor (IC 35-46-1-8).

(37) Conversion (IC 35-43-4-3).

(38) Corrupt business influence (IC 35-45-6-2).

(39) Counterfeiting; false or fraudulent sales receipts; forgery; application fraud (IC 35-43-5-2).

(40) Criminal confinement (IC 35-42-3-3).

(41) Criminal mischief; institutional criminal mischief; controlled substance criminal mischief (IC 35-43-1-2).

(42) Criminal organization recruitment (IC 35-45-9-5).

(43) Criminal parole violation by a sexual predator (IC 35-44.1-3-9).

(44) Criminal recklessness; element of hazing; liability barred for good faith report or judicial participation (IC 35-42-2-2).

(45) Criminal stalking (IC 35-45-10-5).

(46) Criminal transfer of a firearm (IC 35-47-2.5-16).

(47) Criminal trespass; denial of entry; denial by posting with purple marks; permission to enter; exceptions (IC 35-43-2-2).

(48) Criminal use or possession of code grabbing device (IC 35-45-12-2).

(49) Cruelty to a law enforcement animal (IC 35-46-3-11).

(50) Cruelty to a search and rescue dog (IC 35-46-3-11.3).

(51) Cruelty to a service animal (IC 35-46-3-11.5).

(52) Dangerous control of a firearm (IC 35-47-10-6).

(53) Dangerous possession and unlawful transfer of a firearm (IC 35-47-10-5).

(54) Dealing in a controlled substance by a practitioner (IC 35-48-4-1.5).

(55) Dealing in a controlled substance resulting in death (IC 35-42-1-1.5).

(56) Dealing in a counterfeit substance (IC 35-48-4-5).

(57) Dealing in a schedule I, II, or III controlled substance or controlled substance analog (IC 35-48-4-2).

(58) Dealing in a schedule IV controlled substance or controlled substance analog (IC 35-48-4-3).

(59) Dealing in a schedule V controlled substance or controlled substance analog (IC 35-48-4-4).

(60) Dealing in a substance represented to be a controlled substance (IC 35-48-4-4.5) (before its repeal).

(61) Dealing in a synthetic drug or synthetic drug lookalike substance (IC 35-48-4-10.5) (before its repeal).

(62) Dealing in cocaine or narcotic drug (IC 35-48-4-1).

(63) Dealing in marijuana, hash oil, hashish, or salvia (IC 35-48-4-10).

(64) Dealing in methamphetamine (IC 35-48-4-1.1).

(65) Dealing in paraphernalia (IC 35-48-4-8.5).

(66) Deception (IC 35-43-5-3).

(67) Deception with intent to cause withholding of CPR (IC 16-36-5-28).

(68) Delivery of deadly weapon to intoxicated person (IC 35-47-4-1).

(69) Deploying a booby trap (IC 35-47.5-5-10).

(70) Destruction of declaration; forgery of revocation (IC 16-36-5-27).

(71) Destructive device or explosive to kill, injure, or intimidate or to destroy property (IC 35-47.5-5-8).

(72) Destructive devices (IC 35-47.5-5-2).

(73) Directing laser pointer at public safety officer or state police motor carrier inspector (IC 35-47-4.5-4).

(74) Disarming a law enforcement officer (IC 35-44.1-3-2).

(75) Disrupting operation of aircraft; a Class B felony (IC 35-47-6-1.6).

(76) Dissemination of matter or conducting performance harmful to minors (IC 35-49-3-3).

(77) Distribution of destructive device, explosive, or detonator to a minor (IC 35-47.5-5-5).

(78) Distribution of regulated explosives to persons convicted of felony (IC 35-47.5-5-4).

(79) Domestic battery (IC 35-42-2-1.3).

(80) Domestic violence animal cruelty (IC 35-46-3-12.5).

(81) Dumping controlled substance waste (IC 35-48-4-4.1).

(82) Duties of driver of motor vehicle involved in accident; sentencing (IC 9-26-1-1.1).

(83) Decompression of animals (IC 35-46-3-15).

(84) Enticing or taking a patient away or aiding a patient to escape from the custody of an administrator or a superintendent (IC 12-24-17-7).

(85) Escape (IC 35-44.1-3-4).

(86) Evasion of tax; offenses; prosecution (IC 6-3-6-11).

(87) Exploitation of dependent or endangered adult; financial exploitation of endangered adult; violation classification (IC 35-46-1-12).

(88) Failure of carriers of dangerous communicable diseases to warn persons at risk (IC 35-45-21-3).

(89) Failure to appear (IC 35-44.1-2-9).

(90) Failure to make report (IC 31-33-22-1).

(91) Failure to report a dead body (IC 35-45-19-3).

(92) Failure to respond to a summons (IC 35-44.1-2-10).

(93) False government issued identification (IC 35-43-5-2.5).

(94) False identity statement (IC 35-44.1-2-4).

(95) False reporting; false informing (IC 35-44.1-2-3).

(96) False reports; criminal and civil liability; notification of prosecuting attorney (IC 31-33-22-3).

(97) Feticide (IC 35-42-1-6).

(98) Firearm, explosive, or deadly weapon; possession in commercial or chartered aircraft (IC 35-47-6-1).

(99) Firearm, explosive, or deadly weapon; possession in controlled access areas of an airport (IC 35-47-6-1.3).

(100) Firearms and handguns; giving false information or offering false evidence of identity (IC 35-47-2-17).

(101) Fraud (IC 35-43-5-4).

(102) Fraud on financial institutions (IC 35-43-5-8) (before its repeal).

(103) Ghost employment (IC 35-44.1-1-3).

(104) Harassment; "obscene message" defined (IC 35-45-2-2).

(105) Harboring a non-immunized dog (IC 35-46-3-1).

(106) Hindering or obstructing detection, disarming, or destruction of destructive device (IC 35-47.5-5-7).

(107) Hoax devices or replicas (IC 35-47.5-5-6).

(108) Home improvement fraud (IC 35-43-6-12) (before its repeal).

(109) Homicide (IC 35-42-1).

(110) Human organ trafficking (IC 35-46-5-1).

(111) Human trafficking (IC 35-42-3.5-1.4).

(112) Identity deception (IC 35-43-5-3.5).

(113) Impersonating a firefighter at an emergency incident area (IC 35-44.1-4-7).

(114) Impersonation of a public servant (IC 35-44.1-2-6).

(115) Inappropriate communication with a child (IC 35-42-4-13).

(116) Indecent display by a youth (IC 35-45-4-6).

(117) Inhaling toxic vapors (IC 35-46-6-2).

(118) Inmate fraud (IC 35-43-5-20) (before its repeal).

(119) Insurance fraud; insurance application fraud (IC 35-43-5-4.5) (before its repeal).

(120) Insurance fraud (IC 35-43-5-7.2) (before its repeal).

(121) Intentional signing of false document (IC 23-0.5-2-9).

(122) Interference with custody (IC 35-42-3-4).

(123) Interference with jury service (IC 35-44.1-2-11).

(124) Interference with the reporting of a crime (IC 35-45-2-5).

(125) Interference with witness service (IC 35-44.1-2-12).

(126) Interfering with drug or alcohol screening test (IC 35-43-5-19).

(127) Intimidation (IC 35-45-2-1).

(128) Invasion of privacy; offense; penalties (IC 35-46-1-15.1).

(129) Knife with a detachable blade (IC 35-47-5-2).

(130) Legend drug deception; penalty (IC 35-43-10-3).

(131) Loansharking (IC 35-45-7-2).

(132) Machine gun (IC 35-47-5-8).

(133) Malicious mischief (IC 35-45-16-2).

(134) Making a false sales document (IC 35-43-5-16) (before its repeal).

(135) Making an unlawful proposition (IC 35-45-4-3).

(136) Manufacture of paraphernalia (IC 35-48-4-8.1).

(137) Manufacturing methamphetamine (IC 35-48-4-1.2).

(138) Medicaid fraud (IC 35-43-5-7.1) (before its repeal).

(139) Money laundering; defenses (IC 35-45-15-5).

(140) Neglect, abuse, or maltreatment of a patient in a state institution; penalty (IC 12-24-17-3).

(141) Neglect of a dependent; child selling (IC 35-46-1-4).

(142) Nitrous oxide distribution; nonmedical purposes (IC 35-46-6-3).

(143) Nonsupport of a dependent child (IC 35-46-1-5).

(144) Nonsupport of a parent (IC 35-46-1-7).

(145) Nonsupport of a spouse (IC 35-46-1-6).

(146) Notario publico deception (IC 35-43-5-3.7).

(147) Notary fraud; notarial fraud (IC 35-43-5-23).

(148) Obscene performance (IC 35-49-3-2).

(149) Obstructing a firefighter (IC 35-44.1-4-8).

(150) Obstructing an emergency medical person (IC 35-44.1-4-9).

(151) Obstruction of delivery of prescription drug (IC 35-45-21-5).

(152) Obstruction of justice (IC 35-44.1-2-2).

(153) Obstruction of traffic (IC 35-44.1-2-13).

(154) Obtaining child abuse information under false pretenses; knowingly falsifying records or interfering with an investigation (IC 31-33-22-2).

(155) Offense against computer users (IC 35-43-1-8).

(156) Offense against intellectual property (IC 35-43-1-7).

(157) Offenses concerning Social Security numbers (IC 35-44.2-4-2).

(158) Offenses relating to registration labeling and prescription forms (IC 35-48-4-14).

(159) Official misconduct (IC 35-44.1-1-1).

(160) Operating a motorboat while intoxicated (IC 35-46-9-6).

(161) Operating a vehicle while intoxicated (IC 9-30-5).

(162) Operating loaded machine gun (IC 35-47-5-9).

(163) Operation of home without proper licensure; prohibition (IC 12-17.2-5-1).

(164) Operation of tobacco business near school; prohibited (IC 35-46-1-11.2).

(165) Participation in criminal organization; offense (IC 35-45-9-3).

(166) Perjury (IC 35-44.1-2-1).

(167) Permitting child to possess a firearm (IC 35-47-10-7).

(168) Pointing firearm at another person (IC 35-47-4-3).

(169) Possession of a cellular telephone while incarcerated (IC 35-44.1-3-8).

(170) Possession of a controlled substance or controlled substance analog; obtaining a schedule V controlled substance (IC 35-48-4-7).

(171) Possession of a dangerous device while incarcerated (IC 35-44.1-3-7).

(172) Possession of a fraudulent sales document manufacturing device (IC 35-43-5-15) (before its repeal).

(173) Possession of a knife on school property (IC 35-47-5-2.5).

(174) Possession of animal fighting paraphernalia (IC 35-46-3-8.5).

(175) Possession of cocaine or narcotic drug (IC 35-48-4-6).

(176) Possession of device or substance used to interfere with drug or alcohol screening test (IC 35-43-5-18).

(177) Possession of electronic gaming device; maintaining a professional gambling site; exception for antique slot machines possessed for decorative, historic, or nostalgic purposes (IC 35-45-5-3.5).

(178) Possession of firearms on school property or a school bus; possession of firearms in a motor vehicle parked in a school parking lot (IC 35-47-9-2).

(179) Possession of marijuana, hash oil, hashish, or salvia (IC 35-48-4-11).

(180) Possession of methamphetamine (IC 35-48-4-6.1).

(181) Possession of paraphernalia (IC 35-48-4-8.3).

(182) Possession or sale of drug precursors (IC 35-48-4-14.5).

(183) Professional gambling; professional gambling on the Internet (IC 35-45-5-3).

(184) Profiteering from public service (IC 35-44.1-1-5).

(185) Profiting from adoption (IC 35-46-1-9).

(186) "Machine gun"; prohibited sales or transfers of ownership (IC 35-47-2-7).

(187) Promoting an animal fighting contest (IC 35-46-3-9.5).

(188) Promoting professional gambling; acts constituting; boat manufacturers; public utilities (IC 35-45-5-4).

(189) Promoting prostitution (IC 35-45-4-4).

(190) Promotion of child sexual trafficking; promotion of sexual trafficking of a younger child (IC 35-42-3.5-1.2).

(191) Promotion of human labor trafficking (IC 35-42-3.5-1).

(192) Promotion of human sexual trafficking (IC 35-42-3.5-1.1).

(193) Promotion, use of animals, or attendance with animal at animal fighting contest (IC 35-46-3-9).

(194) Public indecency (IC 35-45-4-1).

(195) Public intoxication prohibited; failure to enforce by a law enforcement officer (IC 7.1-5-1-3).

(196) Public nudity (IC 35-45-4-1.5).

(197) Public safety remote aerial interference (IC 35-44.1-4-10).

(198) Purchase or possession of animals for fighting contests (IC 35-46-3-8).

(199) "Qualified egg bank"; unlawful transfer of human organisms; exceptions; penalties (IC 35-46-5-3).

(200) Railroad mischief (IC 35-43-1-2.3).

(201) Reckless supervision (IC 35-46-1-4.1).

(202) Refusal to aid an officer (IC 35-44.1-3-3).

(203) Registration violations; penalty (IC 11-8-8-17).

(204) Regulated explosives; persons convicted of felonies; prior unrelated convictions (IC 35-47.5-5-3).

(205) Remote aerial harassment (IC 35-45-10-6).

(206) Removal of attack dog's vocal cords; animal cruelty (IC 35-46-3-13).

(207) Residential entry (IC 35-43-2-1.5).

(208) Resisting law enforcement (IC 35-44.1-3-1).

(209) Rioting (IC 35-45-1-2).

(210) Robbery (IC 35-42-5-1).

(211) Sale, distribution, or exhibition of obscene matter (IC 35-49-3-1).

(212) Sale of kit or device for unauthorized use of cable television system services (IC 35-43-5-6.5) (before its repeal).

(213) Sale or distribution of HIV testing equipment (IC 35-45-21-2).

(214) Sale to minors prohibited; furnishing property for the purpose of enabling minors to consume alcohol prohibited (IC 7.1-5-7-8).

(215) Sex offender Internet offense (IC 35-42-4-12).

(216) Sex offender residency restrictions (IC 35-42-4-11).

(217) Sex offender unmanned aerial vehicle offense (IC 35-42-4-12.5).

(218) Sexual battery (IC 35-42-4-8).

(219) Sexual misconduct with a service provider (IC 35-44.1-3-10).

(220) Sexually violent predator; duty to notify (IC 11-8-8-18).

(221) Stolen valor fraud (IC 35-43-5-22) (before its repeal).

(222) Strangulation (IC 35-42-2-9).

(223) Stun guns; purchase, possession, and sale; use in commission of crime; use on law enforcement officer (IC 35-47-8-5).

(224) Synthetic drug or synthetic drug lookalike substance (IC 35-48-4-11.5) (before its repeal).

(225) Synthetic identity deception (IC 35-43-5-3.8) (before its repeal).

(226) "Synthetic urine" (IC 35-43-5-19.5).

(227) Tampering with a water supply; poisoning (IC 35-43-1-5).

(228) Tattooing or body piercing a minor (IC 35-45-21-4).

(229) Terrorism (IC 35-47-12-1) (before its repeal).

(230) Terroristic deception (IC 35-43-5-3.6) (before its repeal).

(231) Terroristic mischief (IC 35-47-12-3) (before its repeal).

(232) Theft (IC 35-43-4-2).

(233) Threats; refusal to join or withdraw from organization; intimidation offense (IC 35-45-9-4).

(234) Torture or mutilation of a vertebrate animal; killing a domestic animal (IC 35-46-3-12).

(235) Trafficking with an inmate; carrying a deadly weapon into a correctional facility (IC 35-44.1-3-5).

(236) Trafficking with an inmate outside a facility (IC 35-44.1-3-6).

(237) Transferring contaminated body fluids (IC 35-45-21-1).

(238) Unauthorized adoption advertising (IC 35-46-1-21).

(239) Unauthorized adoption facilitation (IC 35-46-1-22).

(240) Undisclosed transport of dangerous device (IC 35-47-6-1.1).

(241) Unlawful acts relating to caves; offense (IC 35-43-1-3).

(242) Unlawful documentation of a gift of organs, tissue, eyes, or body parts (IC 35-46-5-4).

(243) Unlawful employment by a sexual predator (IC 35-42-4-10).

(244) Unlawful entry of school property by a serious sex offender (IC 35-42-4-14).

(245) Unlawful entry to restricted area of airport (IC 35-47-6-1.4).

(246) Unlawful gambling (IC 35-45-5-2).

(247) Unlawful delivery, manufacture, distribution, or possession of a substance represented to be a controlled substance; factors (IC 35-48-4-4.6).

(248) Unlawful manufacture or sale of police or fire insignia (IC 35-44.1-2-8).

(249) Unlawful participation in human cloning; exception (IC 35-46-5-2).

(250) Unlawful photography and surveillance on private property (IC 35-46-8.5-1).

(251) Unlawful possession of a card skimming device (IC 35-43-5-4.3) (before its repeal).

(252) Unlawful possession of a firearm by a domestic batterer (IC 35-47-4-6).

(253) Unlawful possession of a firearm by a serious violent felon (IC 35-47-4-5).

(254) Unlawful practices; investment advisers and investment adviser representatives; investment advisory contract (IC 23-19-5-2).

(255) Unlawful promotion or organization of combative fighting (IC 35-45-18-3).

(256) Unlawful purchase of a handgun (IC 35-47-2.5-14) (before its repeal).

(257) Unlawful sale or possession of a transaction manipulation device (IC 35-43-5-4.6) (before its repeal).

(258) Unlawful transfer of fetal tissue (IC 35-46-5-1.5).

(259) Unlawful use of a communications medium; definitions (IC 35-45-2-3) (before its repeal).

(260) Unlawful use of body armor (IC 35-47-5-13).

(261) Unlawful use of a police radio (IC 35-44.1-2-7).

(262) Use of overpressure device (IC 35-47.5-5-9).

(263) Use of regulated explosive in violation of commission rule (IC 35-47.5-5-11).

(264) Vicarious sexual gratification; sexual conduct in presence of a minor (IC 35-42-4-5).

(265) Violation of certain no contact orders; offense; penalty (IC 35-46-1-15.3).

(266) Violation of civil rights (IC 35-46-2-1).

(267) Violation of IC 25-2.1-12 (unauthorized practice of accounting) under IC 25-2.1-13-3.

(268) Violation of IC 25-2.5 (unauthorized practice of acupuncture) under IC 25-2.5-3-4.

(269) Violation of IC 25-3.7 (unauthorized practice of an anesthesiologist assistant) under IC 25-3.7-3.

(270) Violation of IC 25-5.1-4-1 (unauthorized practice of athletic trainer) under IC 25-5.1-4-2.

(271) Violation of IC 25-5.2-2-12 (misconduct by athlete agent) under IC 25-5.2-2-12.

(272) Violation of IC 25-6.1-7-1 (unauthorized practice of auctioneering) under IC 25-6.1-7-1.

(273) Violation of IC 25-6.1-7-2 (violation of auctioneering statute) under IC 25-6.1-7-2.

(274) Violation of IC 25-8-15.4 (unauthorized operation of a tanning facility) under IC 25-8-15.4-25.

(275) Violation of IC 25-10-1 (unauthorized practice of chiropractic) under IC 25-10-1-11.

(276) Violation of IC 25-11-1 (violation of the collection agency statute) under IC 25-11-1-12.

(277) Violation of IC 25-13-1 (unauthorized practice of dental hygienist) under IC 25-13-1-3.

(278) Violation of IC 25-14-1 (unauthorized practice of dentistry) under IC 25-14-1-25.

(279) Violation of IC 25-14-1-25.5 (preventing a dentist from following retirement procedures) under IC 25-14-1-25.5.

(280) Violation of IC 25-14-4 (unlawful referral services for a dentist) under IC 25-14-4-6.

(281) Violation of IC 25-14.3 (violation of diabetes educator statute) under IC 25-14.3-5-1.

(282) Violation of IC 25-14.5 (unauthorized practice of dietitian) under IC 25-14.5-7-2.

(283) Violation of IC 25-16-1 (violation of employment services statute) under IC 25-16-1-18 [IC 25-16 was repealed by P.L.149-2023, SECTION 20, effective July 1, 2023.] .

(284) Violation of IC 25-17.3-5 (violation of genetic counselors statute) under IC 25-17.3-5-3.

(285) Violation of IC 25-17.6-8-2 (unauthorized practice of professional geologist) under IC 25-17.6-8-2.

(286) Violation of IC 25-20-1 (unauthorized practice of hearing aid dealer) under IC 25-20-1-21.

(287) Violation of IC 25-20.7-5-1 (unauthorized practice of interior designer) under IC 25-20.7-5-1.

(288) Violation of IC 25-21.5-5-10 (making false statements in an application to become a surveyor) under IC 25-21.5-5-10.

(289) Violation of IC 25-21.5-13-2 (unauthorized practice of surveying) under IC 25-21.5-13-2.

(290) Violation of IC 25-21.8 (unauthorized practice of massage therapy) under IC 25-21.8-7-1.

(291) Violation of IC 25-22.5 (unauthorized practice of medicine, midwifery, osteopathic medicine, or physician assistant) under IC 25-22.5-8-1 and IC 25-22.5-8-2.

(292) Violation of IC 25-22.5 (violation of temporary medical permit statute) under IC 25-22.5-8-3.

(293) Violation of IC 25-23-1 (unauthorized practice of nursing) under IC 25-23-1-27.

(294) Violation of IC 25-23.5-3 (unauthorized practice of occupational therapy) under IC 25-23.5-3-2.

(295) Violation of IC 25-23.6-3 (unauthorized practice of marriage and family therapy) under IC 25-23.6-3-3.

(296) Violation of IC 25-23.6-4 (unauthorized practice of social work) under IC 25-23.6-4-4.

(297) Violation of IC 25-23.6-4.5 (violation of mental health counselor statute) under IC 25-23.6-4.5-4.

(298) Violation of IC 25-23.6-7-6 (providing false information about counselor's educational background) under IC 25-23.6-7-7.

(299) Violation of IC 25-23.6-10.1 (unauthorized practice of addiction counselor or therapist) under IC 25-23.6-10.1-6.

(300) Violation of IC 25-23.6-11-1 (unauthorized use of term "psychotherapy" or "clinical psychology") under IC 25-23.6-11-1.

(301) Violation of IC 25-23.6 (unauthorized use of license issued by behavioral health and human services board) under IC 25-23.6-11-2.

(302) Violation of IC 25-23.6-11-3 (presenting false information to the behavioral health and human services board to obtain license) under IC 25-23.6-11-3.

(303) Violation of IC 25-23.7-7-5 (unauthorized practice of home installing) under IC 25-23.7-7-5.

(304) Violation of IC 25-23.4 (unauthorized practice of direct entry midwife) under IC 25-23.4-3-7.

(305) Violation of IC 25-24-1 (unauthorized practice of optometry) under IC 25-24-1-18.

(306) Violation of IC 25-26-13-29 (unauthorized practice of pharmacy or as a pharmacist) under IC 25-26-13-29.

(307) Violation of any state drug law related to wholesale legend drug distribution (IC 25-26-14).

(308) Violation of IC 25-26-19-9 (unauthorized practice of pharmacy technician) under IC 25-26-19-9.

(309) Violation of IC 25-26-21 (unauthorized provision of home medical equipment provider services) under IC 25-26-21-11.

(310) Violation of IC 25-27-1 (unauthorized practice of physical therapy) under IC 25-27-1-12.

(311) Violation of IC 25-27.5-7 (unauthorized practice of physician assistant) under IC 25-27.5-7-2.

(312) Violation of IC 25-28.5-1 (unauthorized practice of plumbing) under IC 25-28.5-1-31.

(313) Violation of IC 25-29 (unauthorized practice of podiatry) under IC 25-29-9-1.

(314) Violation of IC 25-30-1 (unauthorized practice of being a private investigator) under IC 25-30-1-21.

(315) Violation of IC 25-30-1.3 (unauthorized operation of a security agency) under IC 25-30-1.3-23.

(316) Violation of IC 25-31-1-13 (making a false statement in an application to become an engineer) under IC 25-31-1-13.

(317) Violation of IC 25-31-1 (unauthorized practice of engineering) under IC 25-31-1-27.

(318) Violation of IC 25-31.5-8-7 (unauthorized practice as a registered professional soil scientist) under IC 25-31.5-8-7.

(319) Violation of IC 25-33-1-14 (unlawful use of title "psychologist") under IC 25-33-1-15.

(320) Violation of IC 25-34.5-3 (unauthorized practice of respiratory care) under IC 25-34.5-3-2.

(321) Violation of IC 25-35.6 (unauthorized practice of speech-language pathology and audiology) under IC 25-35.6-3-10.

(322) Violation of IC 25-36.1-2 (violation of certified surgical technology statute) under IC 25-36.1-2-3.

(323) Violation of IC 25-36.5-1-10 (unauthorized practice of timber buying or timber buying agent) under IC 25-36.5-1-10 and IC 25-36.5-1-15.

(324) Violation of IC 25-38.1 (unauthorized practice of veterinary medicine) under IC 25-38.1-4-10.

(325) Violation of IC 25-38.1 (unauthorized practice of veterinary technician) under IC 25-38.1-4-11.

(326) Violation of IC 25-39-5 (unlawful drilling and well installation) under IC 25-39-5.

(327) Violation of IC 25-41-1-1 (before its repeal) (unauthorized practice of behavior analyst) under IC 25-41-1-2 (before its repeal).

(328) Violation of Indiana Legend Drug Act (IC 16-42-19).

(329) Violation of order by parent or other custodian of child (IC 31-34-2.3-7).

(330) Violation of order by alleged perpetrator of child abuse or neglect (IC 31-34-2.3-8).

(331) Violations (IC 35-43-9-7) (before its repeal).

(332) Visiting a common nuisance; maintaining a common nuisance (IC 35-45-1-5).

(333) Voyeurism; public voyeurism; aerial voyeurism (IC 35-45-4-5).

(334) Welfare fraud (IC 35-43-5-7) (before its repeal).

(335) Worker's compensation fraud (IC 35-43-5-21) (before its repeal).

(Indiana Board of Accountancy; 872 IAC 1-7-4; filed Aug 29, 2023, 9:37 a.m.: 20230927-IR-872230045FRA; readopted filed Jan 12, 2024, 11:32 a.m.: 20240207-IR-872230761RFA)

872 IAC 1-7-5 872 IAC 1-7-5 Convictions in another jurisdiction

872 IAC 1-7-5 Convictions in another jurisdiction

Authority: IC 25-1-1.1-6

Affected: IC 25-2.1

Sec. 5. A crime in any other jurisdiction for which the elements of the crime for which conviction was entered are substantially similar to the elements of a crime included on the list in section 4 of this rule shall also be a crime that may disqualify an individual from receiving a license and therefore included on the list.

(Indiana Board of Accountancy; 872 IAC 1-7-5; filed Aug 29, 2023, 9:37 a.m.: 20230927-IR-872230045FRA; readopted filed Jan 12, 2024, 11:32 a.m.: 20240207-IR-872230761RFA)

872 IAC 1-7-6 872 IAC 1-7-6 Pre-licensure determinations; fee

872 IAC 1-7-6 Pre-licensure determinations; fee

Authority: IC 25-1-1.1-6

Affected: IC 25-1-1.1-6; IC 25-2.1

Sec. 6. The fee for a petition under IC 25-1-1.1-6(g) for a determination as to whether an individual's misdemeanor or felony conviction may disqualify the individual from receiving a license or certification is twenty-five dollars ($25).

(Indiana Board of Accountancy; 872 IAC 1-7-6; filed Aug 29, 2023, 9:37 a.m.: 20230927-IR-872230045FRA; readopted filed Jan 12, 2024, 11:32 a.m.: 20240207-IR-872230761RFA)