§ 25-2.1-4-4 — Applicants from other states; requirements

Indiana § 25-2.1-4-4

• Jurisdiction: Indiana
• Title 25: PROFESSIONS AND OCCUPATIONS
• Art. 2.1: ACCOUNTANTS
• Ch. 4: Certificates

Text

(a) The board shall issue a CPA certificate to
a holder of a certificate issued by another state if the holder meets the
requirements under subsection (b) or (c).
(b) With regard to applicants who do not qualify for reciprocity
under the substantial equivalency standard set forth in section 10(a)(2)
of this chapter, the board shall issue a CPA certificate to a holder of a
certificate issued by another state upon a showing that:
(1) the applicant has:
(A) passed the examination required for issuance of the
applicant's certificate; and
(B) the applicant:
(i) had four (4) years of experience in Indiana or another state
of the type described in IC 25-2.1-3-10 or meets equivalent
requirements prescribed by the board after passing the
examination on which the applicant's certificate was based
and during the ten (10) years immediately preceding the
applicant's application; and
(ii) if the applicant's certificate was issued by the other state
more than four (4) years before the application for issuance
of an initial certificate under this chapter, fulfilled the
requirements for continuing professional education that
would have been applicable under section 5 of this chapter.
(c) The board shall issue a CPA certificate to a CPA certified by
another state board or its designee if the board determines that the
individual's CPA qualifications are substantially equivalent to the CPA
licensure requirements of Indiana.

Legislative History

As added by P.L.30-1993, SEC.7. Amended by P.L.128-2001, SEC.24; P.L.105-2008, SEC.6.