Ind. Admin. Code tit. 872, r. 1-1-10.5 – Accountant investigative fund

Sec. 10.5. (a) To provide funds for administering and enforcing the provisions of IC 25-2.1, including investigating and taking action against persons who violate IC 25-2.1, in addition to the fees required under section 10 of this rule, the board shall charge and collect the following fees:

(1) Ten dollars ($10) for the issuance of a certificate to practice as a CPA.
(2) For the triennial renewal of a certificate to practice as:
1. (A) an accounting practitioner, thirty dollars ($30);
2. (B) a CPA, thirty dollars ($30); or
3. (C) a public accountant, thirty dollars ($30).

A licensee who converts to retired status is not subject to the fees listed in this section.

(b) Fees collected under this section shall be deposited in the accountant investigative fund established under IC 25-2.1-8-4.

(Indiana Board of Accountancy; 872 IAC 1-1-10.5; filed Oct 30, 2008, 4:01 p.m.: 20081126-IR-872070304FRA; readopted filed Nov 25, 2013, 9:20 a.m.: 20131225-IR-872130279RFA; readopted filed Nov 26, 2019, 3:48 p.m.: 20191225-IR-872190191RFA; readopted filed Jan 12, 2024, 11:32 a.m.: 20240207-IR-872230761RFA; filed Mar 21, 2025, 12:35 p.m.: 20250416-IR-872240481FRA)