IC 25-2.1-12-3: Applicability of IC 25-2.1-12-2 prohibitions

Sec. 3. The prohibition contained in section 2 of this chapter is applicable to issuance, by an individual or a firm not holding a valid certificate or permit, of a report using any form of language conventionally used by licensees with respect to:

(1) a review of financial statements; and

(2) compilation of financial statements.