872 Ind. Admin. Code 1-3-6

Current through December 4, 2024

Section 872 IAC 1-3-6 - Application for renewal of certificate; fee

Authority: IC 25-2.1-2-15

Affected: IC 25-2.1-4-2; IC 25-2.1-4-5

Sec. 6.

(a) Certificate holders must file triennially an application to renew their certificates using the application form provided by the board. Certificates expire on June 30 of every third year, for example, June 30, 1994, and June 30, 1997.

(b) Applicants must sign a statement under penalty of perjury that:

(1) the hours submitted are substantially correct;

(2) they attended and completed courses taken; and

(3) to the best of their knowledge, the courses completed meet the requirements of this rule.

(c) The board may:

(1) verify any information submitted by the applicant; and

(2) request the applicant to submit evidence supporting the course information.

(d) Each application for a permit must be accompanied by a check or money order in the amount specified in 872 IAC 1-1-10.

(e) It is the responsibility of each applicant to retain certificates of completion and other records to support the courses taken for thirty-six (36) months from the end of the renewal period for which CPE applied. These records shall include the following:

(1) Certificates of completion, such as the following:

(A) Course attendance verification by the sponsor.

(B) Certificates of completion for self-study courses.

(C) CPE attendance history by employer or third party.

(2) Course outline or other evidence of course content.

(3) Other evidence of support and justification.

(f) The board may ask certificate holders to provide information as provided in subsection (e) in order to verify the CPE hours claimed on the application. Failure to comply with this section may result in the board disallowing CPE.

872 IAC 1-3-6

Indiana Board of Accountancy; Rule 69-1, 40, 6; filed Feb 15, 1980, 3:05 p.m.: 3 IR 644; filed Aug 18, 1983, 3:20 p.m.: 6 IR 1933; filed May 1, 1984, 12:50 p.m.: 7 IR 1547; filed Mar 20, 1985, 3:25 p.m.: 8 IR 1043; filed Aug 28, 1986, 3:20 p.m.: 10 IR 70; filed Jun 1, 1994, 5:00 p.m.: 17 IR 2350; 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; 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