25-2.1-12-3. Applicability of IC

IN Code § 25-2.1-12-3 (2019) (N/A)
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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.

As added by P.L.30-1993, SEC.7.