Indiana § 25-2.1-12-2 Reports of financial statements of another; right to issue by person
without permit or certificate

Indiana Statutes

§ 25-2.1-12-2 — Reports of financial statements of another; right to issue by person without permit or certificate

Indiana § 25-2.1-12-2

Title 25PROFESSIONS AND OCCUPATIONS

Art. 2.1ACCOUNTANTS

Ch. 12Violations

This text of Indiana § 25-2.1-12-2 (Reports of financial statements of another; right to issue by person without permit or certificate) 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 § 25-2.1-12-2 (2026).

Text

(a)Except as provided in subsection (b), an individual or a firm not holding a valid CPA or public accountant certificate under this article or permit under IC 25-2.1-5 may not issue a report on financial or attested statements of another individual, member, organization, or governmental unit.

(b)Notwithstanding subsection (a):

(1)an officer, a partner, or an employee of a firm or an organization may sign a statement or report in reference to the financial affairs of the firm or organization with any wording designating the position, title, or office that the signor holds; and

(2)a public official or employee may, in the performance by an individual of other services, use accounting skills, including the preparation of tax returns, management advisory services, and the preparation of f

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(a) Except as provided in subsection (b), an
individual or a firm not holding a valid CPA or public accountant
certificate under this article or permit under IC 25-2.1-5 may not issue
a report on financial or attested statements of another individual,
member, organization, or governmental unit.
(b) Notwithstanding subsection (a):
(1) an officer, a partner, or an employee of a firm or an
organization may sign a statement or report in reference to the
financial affairs of the firm or organization with any wording
designating the position, title, or office that the signor holds; and
(2) a public official or employee may, in the performance by an
individual of other services, use accounting skills, including the
preparation of tax returns, management advisory services, and the
preparation of financial statements without the issuance of reports
related to those documents.
(c) A CPA or public accountant may not issue a report in standard
form upon a compilation of financial information through any form of
business that does not hold a valid permit issued under IC 25-2.1-5
unless the report discloses the name of the business through which the
individual is issuing the report, and the individual:
(1) signs the compilation report identifying the individual as a
CPA or public accountant; and
(2) meets the competency requirement provided in applicable
standards.