Indiana § 25-2.1-12-9 Use of terms by persons or firms without certificate or permit;
prohibition

Indiana Statutes

§ 25-2.1-12-9 — Use of terms by persons or firms without certificate or permit; prohibition

Indiana § 25-2.1-12-9

Title 25PROFESSIONS AND OCCUPATIONS

Art. 2.1ACCOUNTANTS

Ch. 12Violations

This text of Indiana § 25-2.1-12-9 (Use of terms by persons or firms without certificate or permit; prohibition) 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 § 25-2.1-12-9 (2026).

Text

(a)An individual or a firm not holding a valid certificate or permit issued under this article may not use a title or designation that includes the words "accountant", "auditor", or "accounting", in connection with any other words, including statements in a report that imply that the individual or firm holds a certificate or permit or has special competence as an accountant or auditor.

(b)Notwithstanding subsection (a), this section does not prohibit an officer, a member, a partner, a public official, an employee, a firm, or an organization from signing a statement in reference to the financial affairs of the firm, office, or organization with any wording designating the position, title, or office that the signor holds.

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(a) An individual or a firm not holding a
valid certificate or permit issued under this article may not use a title
or designation that includes the words "accountant", "auditor", or
"accounting", in connection with any other words, including statements
in a report that imply that the individual or firm holds a certificate or
permit or has special competence as an accountant or auditor.
(b) Notwithstanding subsection (a), this section does not prohibit an
officer, a member, a partner, a public official, an employee, a firm, or
an organization from signing a statement in reference to the financial
affairs of the firm, office, or organization with any wording designating
the position, title, or office that the signor holds.