Ind. Code § 25-2.1-12-5

Current through P.L. 171-2024

Section 25-2.1-12-5 - Firm use of title "CPA"

A firm may not provide attest services or use the title or designation "certified public accountant", the abbreviation "CPA", or any other title, designation, words, letters, abbreviation, sign, card, or device tending to indicate that the firm is composed of certified public accountants, unless:

(1) the firm holds a valid permit issued under IC 25-2.1-5; and

(2) ownership of the firm meets the requirements of this article and the rules adopted by the board.

IC 25-2.1-12-5

As added by P.L. 30-1993, SEC.7. Amended by P.L. 128-2001, SEC.45.