- Skip Navigation

Note: This message is displayed if (1) your browser is not standards-compliant or (2) you have you disabled CSS. Read our Policies for more information.

Indiana General Assembly
House Bill 1573


Search all legislative material from the 2001 Session.
General Assembly Home Page

Session Information

Complete Bill Listing

Get Acrobat Reader
You will need to download and install Acrobat Reader to view PDF documents.


House Bill 1573

ARCHIVE (2001)

Latest Information

DIGEST OF HB1573 (Updated April 2, 2001 2:54 PM - DI 84)

CPAs and public accountants. Defines "attest", "compilation", and other terms. Provides standards for: (1) the certification in Indiana of a person who is certified as a CPA in another state and makes Indiana the person's principal place of business; and (2) the practice in Indiana of a person who is certified as a CPA in another state and whose principal place of business is in another state. Makes changes concerning accounting practitioners and public accountants. Allows the issuance of a CPA firm permit to a CPA firm that has a member who is not a CPA under certain circumstances. Imposes a requirement that a firm without a permit issued in Indiana may issue a compilation report only if the person signing the report is a CPA or public accountant and meets the competency requirements provided in applicable standards. Requires the board of accountancy to investigate complaints concerning violations committed in another state by a CPA licensed in Indiana. Requires the board, before July 1, 2002, to establish a test to be taken by an applicant for an accounting practitioner certificate. Requires an applicant for an accounting practitioner certificate to have two years of experience prescribed by the board. Provides that the minimum education requirement for an accounting practitioner certificate is a two year associate degree from an accredited business college, college, or university recognized by the board, with the total educational program to include an accounting concentration or equivalent. Allows individuals who meet the new two year requirements to take the accounting practitioner exam after July 1, 2001. Makes related changes.
Current Status:
 Law Enacted
>Latest Printing > (PDF)