Indiana Administrative Code
Title 872 - INDIANA BOARD OF ACCOUNTANCY
Article 1 - GENERAL PROVISIONS
Rule 3 - Permits to Practice; Continuing Education
Section 3-17 - Failure to meet continuing education provisions
Current through March 20, 2024
Authority: IC 25-2.1-2-15
Affected: IC 25-1-4-5; IC 25-1-11; IC 25-2.1
Sec. 17.
(a) The certificate of a certificate holder who does not obtain the required number of CPE hours during a reporting period shall be renewed upon application as long as the applicant is otherwise qualified; however, the board shall issue a notice of noncompliance under IC 25-1-4-5. CPE hours may not be obtained after the December 31 end of a reporting period toward meeting the requirements for the renewal for the following June 30, and, therefore, this subsection applies in that situation.
(b) This section applies to an individual whose certificate has lapsed for sixty (60) days or less. An individual whose certificate has lapsed longer than sixty (60) days is governed by section 14 of this rule.