Authority: IC 25-2.1

Affected: IC 25-2.1-5-8; IC 25-2.1-5-9

Sec. 4.5. "Enrollment in a peer review program" means a firm is required to:

1. (1) follow all requirements of the peer review process;
2. (2) cooperate with those performing and administering the peer review;
3. (3) comply with the peer review standards; and
4. (4) inform administering entities when firm changes occur.

(Indiana Board of Accountancy; 872 IAC 1-6-4.5; filed Mar 21, 2025, 12:35 p.m.: 20250416-IR-872240481FRA)