Public-domain · open source

Ind. Code § 25-2.1-1-10

"Practice of accountancy"

Applied in 1 court decision — leading case Heaton & Eadie Professional Services Corp. v. Corneal Consultants of Indiana, P.C. (2006)

Most recently applied in Heaton & Eadie Professional Services Corp. v. Corneal Consultants of Indiana, P.C. (February 2006)

As added by P.L.30-1993, SEC.7

Sec. 10. (a) "Practice of accountancy" means the performance or the offering to perform by a licensee of a service involving:

(1) the use of accounting or auditing skills, including the issuance of reports on financial statements;

(2) management advisory, financial advisory, or consulting services; or

(3) the preparation of tax returns or the furnishing of advice on tax matters.

(b) The term does not include the performance or offering of the following services if the person performing or offering the services is not a licensee and no representation is made that the person performing or offering the service is a licensee:

(1) The selling and installing of data processing or bookkeeping equipment and forms.

(2) The preparation of tax returns.

(3) The performance of bookkeeping.

Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.