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Indiana Professional Licensing Agency

PLA > Professions > Indiana Board of Accountancy > Licensee Frequently Asked Questions Licensee Frequently Asked Questions

I don't practice accountancy anymore, but want to maintain my license. What are my options?

  • Renew inactive. Inactive licensees do not have practice privileges and do not have to attest to CPE compliance. Renewal is still triennial and the license fee is the same.
  • Renew active. Active licensees have full practice privileges and must renew triennially and attest to full CPE compliance.
  • Fail to renew. Licensees that fail to renew will expire and be subject to reinstatement procedures if a renewal is attempted. Email pla14@pla.in.gov for more information.

How do I change my CPA status from Active to Inactive?

  • You can only change your status at renewal or reinstatement.

How do I return my inactive license to active status?

  • To return your inactive license to active status, you will need to complete the reactivation application and provide proof of 120 hours of CPE in the 3 years preceding reactivation (including 4 hours Ethics, 12 hours Accounting and Auditing, and no more than 50% self-study).

When can I switch to a retired status?

  • As of right now, there is no retired license status.

How will the Board notify me of important updates or notices?

  • Primarily, the Board now uses electronic communications to send out important information. That is why it is vitally important to update all your personal information with the Board as it changes.

How do I change my name, address, or e-mail address with the Board?

I am not a CPA. I offer bookkeeping and tax preparation for my clients. How does my business fit into Indiana's Accountancy statutes and rules?

  • Non-CPAs may operate businesses that strictly provide bookkeeping and tax preparation.
  • Unlicensed individuals cannot hold themselves out as CPAs, PAs or accountants and should not advertise in a way that leads consumers to believe they can provide public accounting services.
  • Unlicensed individuals can not issue audits, reviews, financial statements, or compilation reports.

I am a CPA. I only offer bookkeeping and tax preparation for my clients. Do I have to obtain a firm permit?

  • A CPA that operates a firm and uses the terms, CPA, accounting, etc. in any advertising must obtain a firm permit.

If I want to do tax returns part-time, do I need to register myself as a firm? If so, will I be subject to a peer review?

  • If you plan to do any side work, including tax returns, and hold yourself out as a CPA, you must register as a firm. You will not be subject to a peer review as long as you do not perform any write-up work including financial statements, compilations, reviews, or audits.

What firms are eligible to obtain a firm permit?

  • The majority of the financial ownership and voting rights of a firm must hold active and valid CPA certificates to be eligible for a firm permit.
  • The firm must have a principle place of business in Indiana.
  • A firm of which only a minority of owners or no owners hold CPA certificates is NOT eligible to obtain a firm permit.

If I perform mostly write up work, is my firm subject to a peer review?

  • Yes, the issuance of a financial statement requires a minimum of a compilation report unless it is a SSARS 8 engagement; therefore your firm is due a peer review. If you render only SSARS 8 engagements you are not subject to a peer review.

My firm operates at more than one location. Is a firm permit required for each location?

  • No, only one permit per firm is required regardless of number of locations.

When is Peer Review required?

  • All Indiana firms that perform ANY attest functions (audits, reviews, compilations or agreed upon procedures) must have a peer review completed once every three years regardless of the frequency these services are completed.
  • Contact the Indiana CPA Society (http://incpas.org/advocacy-compliance/compliance/peer-review) for more information about enrolling in peer review.
  • If you have any other questions about peer review, contact the Board compliance department at 317-234-3025.

What happens when a consumer files a complaint?

  • Once the complaint is filed, the Office of the Indiana Attorney General will investigate and may file a formal complaint with the Board. Before that point and throughout the investigation, all consumer complaints remain confidential, even from the Board.

Is disciplinary action available to the public?

  • Yes. After a formal complaint has been filed, it is available to view through the PLA website. Any documentation as to the final outcome of the complaint will also be posted on the website.

I'm a CPA. Do I need an attorney to represent me if a complaint has been filed against me?

  • The decision to retain or consult legal counsel is entirely yours. The Board does not require that you hire an attorney.

Can Board action such as a letter of reprimand or probation affect my licensure status in other jurisdictions?

  • Possibly. Most states require that licensees disclose disciplinary action taken against them by other state licensing boards or professional accounting organizations. Each state has its own laws and rules. The decision to file a complaint against a licensee for past disciplinary action is solely made by other jurisdictions.

 

NOTICE: This page is designed to be a general guide to accountancy professionals regarding the profession as regulated by the Indiana Board of Accountancy and the Indiana Professional Licensing Agency. It is not intended to be offered as legal advice, and it may contain typographical errors. The Indiana Board of Accountancy and the Professional Licensing Agency are prohibited from providing legal advice on issues contained herein. For legal advice, please consult an attorney. To obtain official copies of the Indiana Code or Indiana Administrative Code, contact your nearest public library or visit the website of the Indiana General Assembly at www.in.gov/legislative.