Section 872 IAC 1-3-17 - Failure to meet continuing education provisionsAuthority: IC 25-2.1-2-15
Affected: IC 25-1-4-5; IC 25-1-11; IC 25-2.1
Sec. 17.
(a) The certificate of a certificate holder who does not obtain the required number of CPE hours during a reporting period shall be renewed upon application as long as the applicant is otherwise qualified; however, the board shall issue a notice of noncompliance under IC 25-1-4-5. CPE hours may not be obtained after the December 31 end of a reporting period toward meeting the requirements for the renewal for the following June 30, and, therefore, this subsection applies in that situation.(b) This section applies to an individual whose certificate has lapsed for sixty (60) days or less. An individual whose certificate has lapsed longer than sixty (60) days is governed by section 14 of this rule.Indiana Board of Accountancy; 872 IAC 1-3-17; filed May 17, 1988, 3:15 p.m.: 11 IR 3570, eff Jul 1, 1988; filed Jun 1, 1994, 5:00 p.m.: 17 IR 2352; readopted filed Jun 22, 2001, 8:57 a.m.: 24 IR 3824; readopted filed Oct 4, 2007, 3:32 p.m.: 20071031-IR-872070066RFA; filed Nov 5, 2008, 2:33 p.m.: 20081203-IR-872080293FRA; filed Jan 2, 2013, 3:43 p.m.: 20130130-IR-872120264FRA; readopted filed November 25, 2013, 9:20 a.m.: 20131225-IR-872130279RFAReadopted filed 11/26/2019, 3:48 p.m.: 20191225-IR-872190191RFAReadopted filed 1/12/2024, 11:32 a.m.: 20240207-IR-872230761RFA