Ind. Code § 5-11-1-24.5

Sec. 24.5. (a) An independent examination report issued by a certified public accountant for a school corporation:

(1) for examined year 2015 or 2016;

(2) that is done in accordance with all the requirements of section 24.4(d) of this chapter, other than section 24.4(d)(1) of this chapter; and

(3) that meets all the other requirements of section 24.4 of this chapter;

is considered to have been approved under section 24.4(d) of this chapter.

(b) A school corporation for which an independent examination report was issued as described in subsection (a) shall notify the state board of accounts of the issuance as soon as practicable after the legislative body approves the report.

(c) This section expires June 30, 2019.