Indiana § 25-2.1-1-13 "Report"

Indiana Statutes

§ 25-2.1-1-13 — "Report"

Indiana § 25-2.1-1-13

Title 25PROFESSIONS AND OCCUPATIONS

Art. 2.1ACCOUNTANTS

Ch. 1Title and Definitions

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Bluebook

Ind. Code § 25-2.1-1-13 (2026).

Text

(a)"Report", when used with reference to any attest or compilation service, means an opinion, report, or other form of language that states or implies assurance as to the reliability of the attested information or compiled financial statements and that also includes or is accompanied by any statement or implication that the individual or firm issuing it has special knowledge or competence in accounting or auditing. The statement or implication of special knowledge or competence may arise from use by the issuer of the report of names or titles indicating that the individual is an accountant or auditor or from the language of the report.

(b)The term includes any form of language that disclaims an opinion when the form of the language is conventionally understood to imply any positive assur

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(a) "Report", when used with reference to
any attest or compilation service, means an opinion, report, or other
form of language that states or implies assurance as to the reliability of
the attested information or compiled financial statements and that also
includes or is accompanied by any statement or implication that the
individual or firm issuing it has special knowledge or competence in
accounting or auditing. The statement or implication of special
knowledge or competence may arise from use by the issuer of the
report of names or titles indicating that the individual is an accountant
or auditor or from the language of the report.
(b) The term includes any form of language that disclaims an
opinion when the form of the language is conventionally understood to
imply any positive assurance as to:
(1) the reliability of the attested information or compiled financial
statements referred to; or
(2) special competence on the part of the individual or firm
issuing the language.
(c) The term includes any other form of language that is
conventionally understood to imply an assurance or special knowledge
or competence described in subsection (b).