1. (a) The board may impose sanctions for any of the following reasons:

   1. (1) A violation of IC 25-1-11-5 , including:

      1. (A) a peer review rating of fail; or

      2. (B) an act or omission that is the basis of a peer review rating of fail;

         on any peer review report issued under this article after June 30, 2012.

   2. (2) Revocation or suspension of the right to practice before a state or federal agency.
   3. (3) Dishonesty, fraud, or gross negligence in the practice of accountancy or in the filing of or failure to file the licensee's own income tax returns.
   4. (4) Any conduct reflecting adversely on the licensee's fitness to engage in the practice of accountancy.
   5. (5) Failure to complete continuing education requirements satisfactorily.
   6. (6) Failure to furnish evidence, when required, of satisfactory completion of continuing education requirements.

2. (b) A holder of a CPA certificate issued under this article is subject to disciplinary action in this state if the CPA certificate holder:

   1. (1) offers or renders services or uses the CPA title in another state; and

   2. (2) commits an act in that other state for which the CPA certificate holder would be subject to discipline in the other state if the CPA certificate holder were licensed in the other state.

      The board shall investigate a complaint made by a board of accountancy or the equivalent of a board of accountancy in another state.

As added by P.L.30-1993, SEC.7. Amended by P.L.173-1996, SEC.2; P.L.128-2001, SEC.40; P.L.190-2007, SEC.13; P.L.197-2011, SEC.80.