Indiana § 25-2.1-4-10 Certification or permit not required for CPA certificate holders from
other states; conditions

Indiana Statutes

§ 25-2.1-4-10 — Certification or permit not required for CPA certificate holders from other states; conditions

Indiana § 25-2.1-4-10

Title 25PROFESSIONS AND OCCUPATIONS

Art. 2.1ACCOUNTANTS

Ch. 4Certificates

This text of Indiana § 25-2.1-4-10 (Certification or permit not required for CPA certificate holders from other states; conditions) 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 § 25-2.1-4-10 (2026).

Text

(a)An individual:

(1)whose principal place of business is not in Indiana; and

(2)who either:

(A)has a valid certificate as a CPA from any state that the board or its designee has determined to be in substantial equivalence with the CPA licensure requirements of this state; or

(B)has individual CPA qualifications that have been determined by the board or its designee as substantially equivalent to the CPA licensure requirements of Indiana; shall be presumed to have qualifications substantially equivalent to this state's requirements and shall have all the privileges granted to the holder of a CPA certificate under IC 25-2.1-3 without the need to obtain a certificate under IC 25-2.1-3 or a permit under IC 25-2.1-5.

(b)Notwithstanding any other provision of law, an individual who offers

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(a) An individual:
(1) whose principal place of business is not in Indiana; and
(2) who either:
(A) has a valid certificate as a CPA from any state that the
board or its designee has determined to be in substantial
equivalence with the CPA licensure requirements of this state;
or
(B) has individual CPA qualifications that have been
determined by the board or its designee as substantially
equivalent to the CPA licensure requirements of Indiana;
shall be presumed to have qualifications substantially equivalent to this
state's requirements and shall have all the privileges granted to the
holder of a CPA certificate under IC 25-2.1-3 without the need to
obtain a certificate under IC 25-2.1-3 or a permit under IC 25-2.1-5.
(b) Notwithstanding any other provision of law, an individual who
offers or renders professional services, in person or by mail, telephone,
or other electronic means, as authorized under this section:
(1) is not required to provide notice or other submissions to the
board; and
(2) is subject to the requirements in subsection (c).
(c) An individual of another state exercising the privilege granted
under this section and a CPA firm that employs the individual consent,
as a condition of the grant of this privilege:
(1) to the personal and subject matter jurisdiction and disciplinary
authority of the board;
(2) to comply with this article and the board's rules;
(3) that if a certificate as a CPA from the state of the individual's
principal place of business is no longer valid, the individual shall
cease exercising the privilege granted under this section in
Indiana, individually and on behalf of the CPA firm; and
(4) to the appointment of the state board or agency that issued the
individual's license as the individual's agent on whom process
may be served in any action or proceeding by this board against
the individual.