Indiana § 25-2.1-1-10 "Practice of accountancy"

Indiana Statutes

§ 25-2.1-1-10 — "Practice of accountancy"

Indiana § 25-2.1-1-10

Title 25PROFESSIONS AND OCCUPATIONS

Art. 2.1ACCOUNTANTS

Ch. 1Title and Definitions

This text of Indiana § 25-2.1-1-10 ("Practice of accountancy") is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ind. Code § 25-2.1-1-10 (2026).

Text

(a)"Practice of accountancy" means the performance or the offering to perform by a licensee of a service involving:

(1)the use of accounting or auditing skills, including the issuance of reports on financial statements;

(2)management advisory, financial advisory, or consulting services; or

(3)the preparation of tax returns or the furnishing of advice on tax matters.

(b)The term does not include the performance or offering of the following services if the person performing or offering the services is not a licensee and no representation is made that the person performing or offering the service is a licensee:

(1)The selling and installing of data processing or bookkeeping equipment and forms.

(2)The preparation of tax returns.

(3)The performance of bookkeeping.

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(a) "Practice of accountancy" means the
performance or the offering to perform by a licensee of a service
involving:
(1) the use of accounting or auditing skills, including the issuance
of reports on financial statements;
(2) management advisory, financial advisory, or consulting
services; or
(3) the preparation of tax returns or the furnishing of advice on
tax matters.
(b) The term does not include the performance or offering of the
following services if the person performing or offering the services is
not a licensee and no representation is made that the person performing
or offering the service is a licensee:
(1) The selling and installing of data processing or bookkeeping
equipment and forms.
(2) The preparation of tax returns.
(3) The performance of bookkeeping.