Authority: IC 23-19-6-5

Affected: IC 23-19

Sec. 3. All accountants whose reports are filed as part of a financial statement under IC 23-19 and this article shall be duly registered in Indiana or another state as a certified public accountant or public accountant.

(Securities Division; 710 IAC 4-11-3; filed Jun 28, 2010, 2:36 p.m.: 20100728-IR-710100044FRA; readopted filed May 12, 2016, 1:47 p.m.: 20160608- IR-710160136RFA; readopted filed Nov 30, 2022, 4:01 p.m.: 20221228-IR-710220301RFA)