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Current as of January 02, 2024 | Updated by Findlaw Staff
Sec. 10. (a) “Practice of accountancy” means the performance or the offering to perform by a licensee of a service involving:
(1) the use of accounting or auditing skills, including the issuance of reports on financial statements;
(2) management advisory, financial advisory, or consulting services; or
(3) the preparation of tax returns or the furnishing of advice on tax matters.
(b) The term does not include the performance or offering of the following services if the person performing or offering the services is not a licensee and no representation is made that the person performing or offering the service is a licensee:
(1) The selling and installing of data processing or bookkeeping equipment and forms.
(2) The preparation of tax returns.
(3) The performance of bookkeeping.
Cite this article: FindLaw.com - Indiana Code Title 25. Professions and Occupations § 25-2.1-1-10 - last updated January 02, 2024 | https://codes.findlaw.com/in/title-25-professions-and-occupations/in-code-sect-25-2-1-1-10/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
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