§ 25-2.1-2-15 — Adoption of rules

Indiana § 25-2.1-2-15

• Jurisdiction: Indiana
• Title 25: PROFESSIONS AND OCCUPATIONS
• Art. 2.1: ACCOUNTANTS
• Ch. 2: State Board of Accountancy

Text

The board may adopt rules under IC 4-22-2
governing the administration and enforcement of this article and the
conduct of licensees, including the following:
(1) The board's meetings and conduct of business.
(2) The procedure of investigations and hearings.
(3) The educational and experience qualifications required for the
issuance of certificates under this article and the continuing
professional education required for renewal of certificates under
IC 25-2.1-4.
(4) Rules of professional conduct directed to controlling the
quality and probity of the practice of accountancy by licensees,
including independence, integrity, and objectivity, competence
and technical standards, and responsibilities to the public and
clients.
(5) The actions and circumstances that constitute professing to be
a licensee in connection with the practice of accountancy.
(6) The manner and circumstances of use of the title "certified
public accountant" and the abbreviation "CPA".
(7) Peer reviews that may be required to be performed under this
article.
(8) Methods of applying for and conducting the examinations,
including methods for grading examinations and determining a
passing grade required of an applicant for a certificate. However,
the board shall to the extent possible provide that the
examination, grading of the examination, and the passing grades
are uniform with those applicable in other states.
(9) Substantial equivalency.
(10) Administration of the accountant investigative fund
established by IC 25-2.1-8-4.

Legislative History

As added by P.L.30-1993, SEC.7. Amended by P.L.128-2001, SEC.18; P.L.190-2007, SEC.7; P.L.197-2011, SEC.77; P.L.83-2024, SEC.4.