Authority: IC 25-2.1-2-15

Affected: IC 25-2.1-4-5

Sec. 14.7. (a) A nonresident licensee seeking renewal of a certificate in this state shall be determined to have met the CPE requirement of this rule by meeting the CPE requirements of renewal of a certificate in the state where the licensee's principal place of business is located.

(b) Nonresident applicants for renewal shall demonstrate compliance by signing a statement that they are compliant with the CPE requirements for the licensee's principal place of business.

(c) If a nonresident licensee's principal place of business state has no CPE requirements for renewal, the nonresident licensee must comply with the CPE requirements for renewal in this state.

(d) An individual using practice privileges in this state, who complies with the CPE requirements applicable in the state where their principal place of business is located, is considered to have complied with the CPE requirements of this state.

(Indiana Board of Accountancy; 872 IAC 1-3-14.7; filed Mar 21, 2025, 12:35 p.m.: 20250416-IR-872240481FRA)