§ 25-2.1-8-1 — Sanctions and disciplinary action; investigating complaints

Indiana § 25-2.1-8-1

• Jurisdiction: Indiana
• Title 25: PROFESSIONS AND OCCUPATIONS
• Art. 2.1: ACCOUNTANTS
• Ch. 8: Enforcement

Text

(a) The board may impose sanctions for any
of the following reasons:
(1) A violation of IC 25-1-11-5, including:
(A) a peer review rating of fail; or
(B) an act or omission that is the basis of a peer review rating
of fail;
on any peer review report issued under this article after June 30,
2012.
(2) Revocation or suspension of the right to practice before a state
or federal agency.
(3) Dishonesty, fraud, or gross negligence in the practice of
accountancy or in the filing of or failure to file the licensee's own
income tax returns.
(4) Any conduct reflecting adversely on the licensee's fitness to
engage in the practice of accountancy.
(5) Failure to complete continuing education requirements
satisfactorily.
(6) Failure to furnish evidence, when required, of satisfactory
completion of continuing education requirements.
(b) A holder of a CPA certificate issued under this article is subject
to disciplinary action in this state if the CPA certificate holder:
(1) offers or renders services or uses the CPA title in another
state; and
(2) commits an act in that other state for which the CPA
certificate holder would be subject to discipline in the other state
if the CPA certificate holder were licensed in the other state.
The board shall investigate a complaint made by a board of
accountancy or the equivalent of a board of accountancy in another
state.

Legislative History

As added by P.L.30-1993, SEC.7. Amended by P.L.173-1996, SEC.2; P.L.128-2001, SEC.40; P.L.190-2007, SEC.13; P.L.197-2011, SEC.80.