{"data":{"id":"us-in/ic-25-2.1-12-3.5","jurisdiction":"us-in","citation":"IC 25-2.1-12-3.5","heading":"Attest services performance prohibited","body":"Sec. 3.5. A holder of a CPA or PA certificate issued under this article may not perform attest services except through a firm that holds a valid permit under IC 25-2.1-5.","path":["TITLE 25. PROFESSIONS AND OCCUPATIONS","ARTICLE 2.1. ACCOUNTANTS","Chapter 12. Violations"],"source_url":"https://iga.in.gov/ic/2026/Title_25.html#25-2.1-12-3.5","current_through":"2026","vintage":"2026","retrieved_at":"2026-10-06T20:43:28Z","sha256":"c9826a17b0b237a0fe4c24782f31aa9d7bec33966feb855263f1c0e359a6134a","source_id":"us-in","stale":false,"prev":"us-in/ic-25-2.1-12-3","next":"us-in/ic-25-2.1-12-4"},"notice":"GroundRules: Original legal text. Not legal advice."}