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IC 25-2.1-6-5
Use of title "accounting practitioner"
Sec. 5. An individual who is registered with the board to practice
accounting as an accounting practitioner and holds a valid certificate
issued under section 1 of this chapter (before its repeal) or renewed
under IC 25-2.1-4 may be known as an "accounting practitioner" and
may use the abbreviation "AP". However, an individual registered as
an accounting practitioner may not prepare or render accounting
opinions or certificates for any purpose, including financial
statements, schedules, reports, or exhibits for publication, credit
purposes, and use in a court.
As added by P.L.30-1993, SEC.7. Amended by P.L.128-2001,
SEC.36; P.L.190-2007, SEC.12.
IC 25-2.1-6-6
Practice of accounting practitioners as firm
Sec. 6. A firm engaged in Indiana in the practice of accountancy
as accounting practitioners shall register with the board as a firm of
accounting practitioners, and have and maintain all of the following
requirements:
(1) A least one (1) partner must be a certified public accountant,
a public accountant, or an accounting practitioner who holds an
active certificate to practice in Indiana.
IC 25-2.1-6-7
Verification of application for firm registration; notice of
membership changes
Sec. 7. (a) An application for registration must be verified by a
partner, a member, an officer, or a shareholder of the firm who holds
a certificate to practice in Indiana as a certified public accountant, a
public accountant, or an accounting practitioner.
(b) The board shall determine whether each applicant is eligible
for registration.
(c) A firm that is registered and holds a firm permit issued under
this chapter may use the words "accounting practitioners" or the
abbreviation "APs" in connection with the firm's name.
(d) Notification must be given the board, at least thirty (30) days
after the admission to or withdrawal of a partner, a member, an
officer, or a shareholder residing in Indiana from a registered firm.
As added by P.L.30-1993, SEC.7. Amended by P.L.128-2001,
SEC.38.
IC 25-2.1-6-8
Issuance or renewal of permit to firm
Sec. 8. (a) The board shall issue or renew a permit to an
accounting practitioner firm that applies and meets the requirements
under this chapter.
(b) Applications and renewals under this chapter are subject to
IC 25-2.1-5-2 and IC 25-2.1-5-3.
As added by P.L.128-2001, SEC.39.