Authority: IC 25-2.1

Affected: IC 25-2.1-5

Sec. 6.6. "Preparation of financial statements" means providing a service of any preparation of financial statements engagement to be performed in accordance with the Statement on Standards for Accounting and Review Services.

(Indiana Board of Accountancy; 872 IAC 1-6-6.6; filed Mar 21, 2025, 12:35 p.m.: 20250416-IR-872240481FRA)