§ 25-2.1-1-1 Short title
§ 25-2.1-1-2 Applicability of definitions
§ 25-2.1-1-3 “Accounting practitioner”
§ 25-2.1-1-3.3 “AICPA”
§ 25-2.1-1-3.8 “Attest”
§ 25-2.1-1-4 “Board”
§ 25-2.1-1-5 “Certificate”
§ 25-2.1-1-6 “Client”
§ 25-2.1-1-6.2 “Competency based learning”
§ 25-2.1-1-6.3 “Compilation”
§ 25-2.1-1-6.5 “CPA”
§ 25-2.1-1-7 “Firm”
§ 25-2.1-1-8 “Licensee”
§ 25-2.1-1-8.5 “PA”
§ 25-2.1-1-8.7 “Peer review”
§ 25-2.1-1-9 “Permit”
§ 25-2.1-1-10 “Practice of accountancy”
§ 25-2.1-1-10.2 “Principal place of business”
§ 25-2.1-1-10.3 “Professional”
§ 25-2.1-1-10.5 “Program of learning”
§ 25-2.1-1-11 “Public accountant”
§ 25-2.1-1-12 Expired
§ 25-2.1-1-13 “Report”
§ 25-2.1-1-14 “State”
§ 25-2.1-1-15 “Substantial equivalency”

Terms Used In Indiana Code > Title 25 > Article 2.1 > Chapter 1 - Title and Definitions

  • Appraisal: A determination of property value.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Oversight: Committee review of the activities of a Federal agency or program.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • United States: includes the District of Columbia and the commonwealths, possessions, states in free association with the United States, and the territories. See Indiana Code 1-1-4-5