Indiana Code 25-2.1-12-1. Foreign country practitioners
Current as of: 2023 | Check for updates
|
Other versions
Sec. 1. This chapter does not apply to an individual or a firm:
(2) whose activities in Indiana are limited to the provision of professional services to individuals or firms who are residents, to governments, or to business entities of the country in which the individual holds the entitlement;
(1) that holds a designation granted in a foreign country entitling the holder to engage in the practice of accountancy or its equivalent in that country;
Terms Used In Indiana Code 25-2.1-12-1
- Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
(3) that does not issue reports with respect to the financial statements of another individual, firm, or governmental unit in Indiana; and
(4) that does not use in Indiana any title or designation other than the title or designation under which the individual practices in the individual’s country, followed by a translation of the title or designation into the English language, if it is in a different language, and by the name of the country.
As added by P.L.30-1993, SEC.7.