{"data":{"id":"us-in/ic-25-2.1-12-3","jurisdiction":"us-in","citation":"IC 25-2.1-12-3","heading":"Applicability of IC 25-2.1-12-2 prohibitions","body":"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:\n(1) a review of financial statements; and\n(2) compilation of financial statements.","path":["TITLE 25. PROFESSIONS AND OCCUPATIONS","ARTICLE 2.1. ACCOUNTANTS","Chapter 12. Violations"],"source_url":"https://iga.in.gov/ic/2026/Title_25.html#25-2.1-12-3","current_through":"2026","vintage":"2026","retrieved_at":"2026-10-06T20:43:28Z","sha256":"42505cd0ec277250fe75f69aab83e2b36b9e8697454c40debcb298c511c51b0c","source_id":"us-in","stale":false,"prev":"us-in/ic-25-2.1-12-2","next":"us-in/ic-25-2.1-12-3.5"},"notice":"GroundRules: Original legal text. Not legal advice."}