Authority: IC 25-2.1

Affected: IC 25-2.1-5

Sec. 6.5. "Peer reviewer/reviewing firm" means a CPA or an accounting firm, or both, responsible for conducting the peer review, holding a valid and active license to practice public accounting in good standing issued by this state or some other state, and meeting the peer reviewer qualifications to perform peer reviews established in the board approved peer review standards.

(Indiana Board of Accountancy; 872 IAC 1-6-6.5; filed Mar 21, 2025, 12:35 p.m.: 20250416-IR-872240481FRA)