|
|
|
IC 25-2.1-8-1
Sanctions and disciplinary action; investigating complaints
Sec. 1. (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.
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.
IC 25-2.1-8-2
Quality review and continuing professional education
requirements in addition to remedies
Sec. 2. In place of or in addition to any remedy specifically
provided in IC 25-1-11, the board may require the following of a
licensee:
(1) To undergo a quality review (before July 1, 2012) or a peer
review (after June 30, 2012).
(2) To satisfactorily complete continuing professional education
programs.