Authority: IC 25-2.1-2-15

Affected: IC 25-2.1-3-10

Sec. 8.3. (a) An applicant's experience in a particular position meets the requirements in IC 25-2.1-3-10 if the work is verified by the holder of an active certificate issued by the board or issued by another state so long as the certificate allows the holder to perform similar acts to those allowed to be performed by certificate holders in Indiana who:

1. (1) employed the applicant or a legal entity controlled by that individual employed the applicant;
2. (2) worked for the same employer as the applicant;
3. (3) reviewed the accounting work of the applicant on a periodic basis in the capacity of an outside accounting firm, a government agency, or some similar capacity; or
4. (4) otherwise has direct knowledge of the work performed by the applicant.

(b) Any certificate holder who has been requested by an applicant to submit to the board verification of the applicant's experience and has refused to do so shall, upon request by the board, explain in writing or in person the basis for such refusal.

(Indiana Board of Accountancy; 872 IAC 1-1-8.3; filed Feb 21, 2000, 7:06 a.m.: 23 IR 1653; readopted filed Jun 22, 2001, 8:57 a.m.: 24 IR 3824; filed Apr 4, 2002, 9:28 a.m.: 25 IR 2519; filed Apr 16, 2004, 10:04 a.m.: 27 IR 2735; readopted filed Oct 4, 2007, 3:32 p.m.: 20071031-IR- 872070066RFA; 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)