Chapter 1 Title and Definitions
Chapter 2 State Board of Accountancy
Chapter 3 Certified Public Accountant
Chapter 4 Certificates
Chapter 5 Permits for Firms
Chapter 6 Accounting Practitioners
Chapter 7 Appointment of Agent
Chapter 8 Enforcement
Chapter 9 Complaints
Chapter 10 Hearings
Chapter 11 Reinstatement
Chapter 12 Violations
Chapter 13 Injunctions and Criminal Penalties
Chapter 14 Client Records
Chapter 15 Statute of Limitations

Terms Used In Indiana Code > Title 25 > Article 2.1 - Accountants

  • Appraisal: A determination of property value.
  • Charity: An agency, institution, or organization in existence and operating for the benefit of an indefinite number of persons and conducted for educational, religious, scientific, medical, or other beneficent purposes.
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • 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.
  • Executive session: A portion of the Senate's daily session in which it considers executive business.
  • Fraud: Intentional deception resulting in injury to another.
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Oversight: Committee review of the activities of a Federal agency or program.
  • President pro tempore: A constitutionally recognized officer of the Senate who presides over the chamber in the absence of the Vice President. The President Pro Tempore (or, "president for a time") is elected by the Senate and is, by custom, the Senator of the majority party with the longest record of continuous service.
  • Quorum: The number of legislators that must be present to do business.