Indiana § 25-2.1-12-5 Firm use of title "CPA"

Indiana Statutes

§ 25-2.1-12-5 — Firm use of title "CPA"

Indiana § 25-2.1-12-5

Title 25PROFESSIONS AND OCCUPATIONS

Art. 2.1ACCOUNTANTS

Ch. 12Violations

This text of Indiana § 25-2.1-12-5 (Firm use of title "CPA") 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 § 25-2.1-12-5 (2026).

Text

A firm may not provide attest services or 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 firm is composed of certified public accountants, unless:

(1)the firm holds a valid permit issued under IC 25-2.1-5; and

(2)ownership of the firm meets the requirements of this article and the rules adopted by the board.

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A firm may not provide attest services or 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 firm is composed of certified
public accountants, unless:
(1) the firm holds a valid permit issued under IC 25-2.1-5; and
(2) ownership of the firm meets the requirements of this article
and the rules adopted by the board.