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Indiana Code Title 25. Professions and Occupations § 25-2.1-4-8

Current as of January 02, 2024 | Updated by Findlaw Staff

Sec. 8.  The board shall issue a CPA certificate to a holder of a designation granted in a foreign country entitling the holder to engage in the practice of accountancy if:

(1) the foreign authority that granted the designation makes a similar provision to allow an individual who holds a valid certificate issued by the board to obtain the foreign authority's comparable designation;

(2) the foreign designation:

(A) was issued by a foreign authority that regulates the practice of accountancy and has not expired, been revoked, or suspended;

(B) entitles the holder to issue reports for financial statements;  and

(C) was issued upon the basis of educational and examination and experience requirements established by the foreign authority;  and

(3) the applicant:

(A) received the designation, based on educational and examination standards substantially equivalent to those in effect in Indiana at the time the foreign designation was granted;

(B) meets:

(i) an experience requirement substantially equivalent to the requirement under IC 25-2.1-3-10, in the jurisdiction that granted the foreign designation;

(ii) has completed four (4) years of experience in Indiana or another state of the type described in IC 25-2.1-3-10;  or

(iii) meets equivalent requirements established by the board within the ten (10) years immediately preceding the application;  and

(C) passed a uniform qualifying examination in national standards and an examination on the laws, rules, and code of ethical conduct in effect in Indiana acceptable to the board.

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Cite this article: FindLaw.com - Indiana Code Title 25. Professions and Occupations § 25-2.1-4-8 - last updated January 02, 2024 | https://codes.findlaw.com/in/title-25-professions-and-occupations/in-code-sect-25-2-1-4-8/

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