Authority: IC 25-2.1-2-15

Affected: IC 25-2.1-4-5

Sec. 14.6. (a) Nothing in this section precludes a retired or an inactive status CPA from:

1. (1) providing volunteer services;
2. (2) providing uncompensated services;
3. (3) providing tax preparation services;
4. (4) participating in a government sponsored business mentoring program;
5. (5) serving on the board of directors for a nonprofit or governmental organization; or
6. (6) serving on a government appointed advisory body.

(b) A licensee may only convert to inactive or retired status at renewal and must hold a license in good standing.

(c) An inactive or a retired licensee cannot offer or render professional services that require their signature and use of the CPA title, either with or without inactive or retired attached, and shall affirm their understanding of the limitations placed on them by being given an exemption from CPE.

(d) Licensees have the responsibility to maintain professional competence relative to the services they provide even when exempted from the specific CPE licensure requirements.

(e) Licensees may not be compensated for service other than through reimbursement of actual expenses or a limited per diem allowance for expenses.

(Indiana Board of Accountancy; 872 IAC 1-3-14.6; filed Mar 21, 2025, 12:35 p.m.: 20250416-IR-872240481FRA)