Indiana Code Title 36. Local Government § 36-1-9.5-32

Sec. 32. (a) An entity may require a personal interview with any contractor when considering qualifications.

(b) A prequalification administrator may request a new statement if the date of the statement is more than six (6) months old when submitted.

(c) A statement furnished for qualification greater than two hundred thousand dollars ($200,000) must include a reviewed or an audited financial statement prepared and attested as correct by an independent certified public accountant registered and in good standing in any state.  The accountant must make an independent verification of assets and liabilities in accordance with generally accepted auditing standards.  The execution of a certificate of audit constitutes certification that an audit in accordance with generally accepted auditing standards has been performed and reported.