Indiana § 25-2.1-12-4 Requirements to use certain titles

Indiana Statutes

§ 25-2.1-12-4 — Requirements to use certain titles

Indiana § 25-2.1-12-4

Title 25PROFESSIONS AND OCCUPATIONS

Art. 2.1ACCOUNTANTS

Ch. 12Violations

This text of Indiana § 25-2.1-12-4 (Requirements to use certain titles) 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 § 25-2.1-12-4 (2026).

Text

(a)An individual may not use the title or designation "certified public accountant", the abbreviation "CPA", or any other title, designation, words, letters, abbreviation, sign, card, or device tending to indicate that the individual is a certified public accountant unless the individual:

(1)holds a valid CPA certificate;

(2)meets the substantial equivalency standards of this article; or

(3)is an employee of a firm holding a permit under IC 25-2.1-5 and has not been an employee long enough to meet the experience requirement under IC 25-2.1-3-10 for a certificate.

(b)A licensee who has selected inactive status on the licensee's renewal form may not use the title or designation "certified public accountant" or the abbreviation "CPA" unless the title, designation, or abbreviation is imme

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(a) An individual may not use the title or
designation "certified public accountant", the abbreviation "CPA", or
any other title, designation, words, letters, abbreviation, sign, card, or
device tending to indicate that the individual is a certified public
accountant unless the individual:
(1) holds a valid CPA certificate;
(2) meets the substantial equivalency standards of this article; or
(3) is an employee of a firm holding a permit under IC 25-2.1-5
and has not been an employee long enough to meet the experience
requirement under IC 25-2.1-3-10 for a certificate.
(b) A licensee who has selected inactive status on the licensee's
renewal form may not use the title or designation "certified public
accountant" or the abbreviation "CPA" unless the title, designation, or
abbreviation is immediately followed by the word "inactive".
(c) A licensee who has selected retired status on the renewal form
of the licensee may not use the title or designation "certified public
account" or the abbreviation "CPA" unless the title, designation, or
abbreviation is immediately followed by the word "retired".