(a) An individual may not use the title or designation 'certified public accountant', the abbreviation 'CPA', or any other title, designation, words, letters, abbreviation, sign, card, or device tending to indicate that the individual is a certified public accountant unless the individual:(1) holds a valid CPA certificate;(2) meets the substantial equivalency standards of this article; or(3) is an employee of a firm holding a permit under IC 25-2.1-5 and has not been an employee long enough to meet the experience requirement under IC 25-2.1-3-10 for a certificate.(b) A licensee who has selected inactive status on the licensee's renewal form may not use the title or designation 'certified public accountant' or the abbreviation 'CPA' unless the title, designation, or abbreviation is immediately followed by the word 'inactive'.(c) A licensee who has selected retired status on the renewal form of the licensee may not use the title or designation 'certified public account' or the abbreviation 'CPA' unless the title, designation, or abbreviation is immediately followed by the word 'retired'.As added by P.L.30-1993, SEC.7. title or designation 'certified public account' or the abbreviation 'CPA' unless the title, designation, or abbreviation is immediately followed by the word 'retired'.As added by P.L.30-1993, SEC.7. Amended by P.L.179-1997, SEC.6; P.L.128-2001, SEC.44; P.L.112-2014, SEC.22.
Indiana Legal Code