Adoption of rules

Ind. Code § 25-2.1-2-15

in effect

Sec. 15. The board may adopt rules under IC 4-22-2 governing the administration and enforcement of this article and the conduct of licensees, including the following: (1) The board's meetings and conduct of business. (2) The procedure of investigations and hearings. (3) The educational and experience qualifications required for the issuance of certificates under this article and the continuing professional education required for renewal of certificates under IC 25-2.1-4. (4) Rules of professional conduct directed to controlling the quality and probity of the practice of accountancy by licensees, including independence, integrity, and objectivity, competence and technical standards, and responsibilities to the public and clients. (5) The actions and circumstances that constitute professing to be a licensee in connection with the practice of accountancy. (6) The manner and circumstances of use of the title "certified public accountant" and the abbreviation "CPA". (7) Peer reviews that may be required to be performed under this article. (8) Methods of applying for and conducting the examinations, including methods for grading examinations and determining a passing grade required of an applicant for a certificate. However, the board shall to the extent possible provide that the examination, grading of the examination, and the passing grades are uniform with those applicable in other states. (9) Substantial equivalency. (10) Administration of the accountant investigative fund established by IC 25-2.1-8-4. As added by P.L.30-1993, SEC.7. Amended by P.L.128-2001, SEC.18; P.L.190-2007, SEC.7; P.L.197-2011, SEC.77; P.L.83-2024, SEC.4.

Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/25Fetched: 10/17/2026