{"data":{"id":"us-in/ic-25-2.1-4-8","jurisdiction":"us-in","citation":"IC 25-2.1-4-8","heading":"Foreign nation accountancy designation; requirements for state licensure","body":"Sec. 8. The board shall issue a CPA certificate to a holder of a designation granted in a foreign country entitling the holder to engage in the practice of accountancy if:\n(1) the foreign authority that granted the designation makes a similar provision to allow an individual who holds a valid certificate issued by the board to obtain the foreign authority's comparable designation;\n(2) the foreign designation:\n(A) was issued by a foreign authority that regulates the practice of accountancy and has not expired, been revoked, or suspended;\n(B) entitles the holder to issue reports for financial statements; and\n(C) was issued upon the basis of educational and examination and experience requirements established by the foreign authority; and\n(3) the applicant:\n(A) received the designation, based on educational and examination standards substantially equivalent to those in effect in Indiana at the time the foreign designation was granted;\n(B) meets:\n(i) an experience requirement substantially equivalent to the requirement under IC 25-2.1-3-10, in the jurisdiction that granted the foreign designation;\n(ii) has completed four (4) years of experience in Indiana or another state of the type described in IC 25-2.1-3-10; or\n(iii) meets equivalent requirements established by the board within the ten (10) years immediately preceding the application; and\n(C) passed a uniform qualifying examination in national standards and an examination on the laws, rules, and code of ethical conduct in effect in Indiana acceptable to the board.","path":["TITLE 25. PROFESSIONS AND OCCUPATIONS","ARTICLE 2.1. ACCOUNTANTS","Chapter 4. Certificates"],"source_url":"https://iga.in.gov/ic/2026/Title_25.html#25-2.1-4-8","current_through":"2026","vintage":"2026","retrieved_at":"2026-10-06T20:43:28Z","sha256":"a5a4a8a73f71b0dbb61e2673fd860b3b6f2d330e82093c9e5cc9fc464d19ea06","source_id":"us-in","stale":false,"prev":"us-in/ic-25-2.1-4-7","next":"us-in/ic-25-2.1-4-9"},"notice":"GroundRules: Original legal text. Not legal advice."}