872 Ind. Admin. Code 1-1-30

Current through December 4, 2024

Section 872 IAC 1-1-30 - Disciplinary action against APs; preparing or rendering opinions

Authority: IC 25-2.1-2-15

Affected: IC 23-1.5; IC 25-2.1

Sec. 30.

Any certificate, license, or permit to practice issued by the board to an AP may be subject to disciplinary action for preparing or rendering the following:

(1) Opinions on financial statements.

(2) Schedules.

(3) Reports.

(4) Exhibits for:

(A) publication;

(B) credit purposes;

(C) use in court of law or equity; or

(D) other purposes.

872 IAC 1-1-30

Indiana Board of Accountancy; Rule 69-1, 30; filed Jun 30, 1978, 9:54 a.m.: 1 IR 401; filed Feb 15, 1980, 3:05 p.m.: 3 IR 640; filed Aug 18, 1983, 3:20 p.m.: 6 IR 1931; filed May 1, 1984, 12:50 p.m.: 7 IR 1543; filed Mar 20, 1985, 3:25 p.m.: 8 IR 1037; filed Jun 1, 1994, 5:00 p.m.: 17 IR 2347; readopted filed Jun 22, 2001, 8:57 a.m.: 24 IR 3824; readopted filed Oct 4, 2007, 3:32 p.m.: 20071031-IR-872070066RFA; 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