872 Ind. Admin. Code 1-1-10.5

Current through December 4, 2024

Section 872 IAC 1-1-10.5 - Accountant investigative fund

Authority: IC 25-2.1

Affected: IC 25-2.1-8-4

Sec. 10.5.

(a) To provide funds for administering and enforcing the provisions of IC 25-2.1, including investigating and taking action against persons who violate IC 25-2.1, in addition to the fees required under section 10 of this rule, the board shall charge and collect the following fees:

(1) Ten dollars ($10) for the issuance of a certificate to practice as a certified public accountant.

(2) For the triennial renewal of a certificate to practice as:

(A) an accounting practitioner: $30

(B) a certified public accountant: $30

(C) a public accountant: $30

(b) Fees collected under this section shall be deposited in the accountant investigative fund established under IC 25-2.1-8-4.

872 IAC 1-1-10.5

Indiana Board of Accountancy; 872 IAC 1-1-10.5; filed Oct 30, 2008, 4:01 p.m.: 20081126-IR-872070304FRA; readopted filed November 25, 2013, 9:20 a.m.: 20131225-IR-872130279RFA

Readopted filed 11/26/2019, 3:48 p.m.: 20191225-IR-872190191RFA

Readopted filed 1/12/2024, 11:32 a.m.: 20240207-IR-872230761RFA