872 Ind. Admin. Code 1-3-19

Current through October 16, 2024

Section 872 IAC 1-3-19 - Permits for firms to practice accountancy

Authority: IC 25-2.1-2-15

Affected: IC 23-1.5-2

Sec. 19.

(a) The expiration date for permits for firms to practice accountancy issued under IC 25-2.1-5 shall be June 30 of every third year, for example, June 30, 1997, and June 30, 2000.

(b) To obtain a permit to practice under IC 25-2.1-5 does not eliminate the requirement for professional corporations to obtain and renew the certificate of registration required by IC 23-1.5-2-9[IC 23-1.5-2-9 was repealed by P.L. 78-2017, SECTION 1, effective January 1, 2018.] and IC 23-1.5-2-10[IC 23-1.5-2-10 was repealed by P.L. 78-2017, SECTION 2, effective January 1, 2018.].

872 IAC 1-3-19

Indiana Board of Accountancy; 872 IAC 1-3-19; 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; 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