Indiana § 25-2.1-2-12 Deposit and accounting for fees

Indiana Statutes

§ 25-2.1-2-12 — Deposit and accounting for fees

Indiana § 25-2.1-2-12

Title 25PROFESSIONS AND OCCUPATIONS

Art. 2.1ACCOUNTANTS

Ch. 2State Board of Accountancy

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Bluebook

Ind. Code § 25-2.1-2-12 (2026).

Text

(a)Fees collected by the board shall be received and accounted for by the board and be deposited in the state general fund.

(b)In addition to the fee to issue or renew a certificate or permit, the board shall establish a fee of not more than ten dollars ($10) per year for a person who holds a certificate as an accounting practitioner, a CPA, or a PA to provide funds for administering and enforcing the provisions of this article, including investigating and taking action against persons who violate this article. All funds collected under this subsection shall be deposited in the accountant investigative fund established by IC 25-2.1-8-4.

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(a) Fees collected by the board shall be
received and accounted for by the board and be deposited in the state
general fund.
(b) In addition to the fee to issue or renew a certificate or permit, the
board shall establish a fee of not more than ten dollars ($10) per year
for a person who holds a certificate as an accounting practitioner, a
CPA, or a PA to provide funds for administering and enforcing the
provisions of this article, including investigating and taking action
against persons who violate this article. All funds collected under this
subsection shall be deposited in the accountant investigative fund
established by IC 25-2.1-8-4.