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Government Relations Advisory Council


Government Relations Advisory Council members shall be appointed by the Board of Directors and shall serve at the pleasure of the Board. (BD 8/17/06) Members must possess an active CPA certificate issued by the state of Indiana or any state that is in substantial equivalence with the CPA requirements of this state. (BD 5/10/07)

The Indiana CPA Society (INCPAS) is committed to monitoring the legislative and rule-making process and responding to the changing market place for CPAs while serving the public interest and maintaining the integrity of the CPA credential. (BD 8/17/06)

Support state societies, legislative bodies and others in seeking a "reasoned approach" to considering changes that fit within a uniform regulatory format for the CPA profession that fosters, rather than inhibits interstate professional practice and seek injunctive relief against non-licensees for violations. (BD 8/17/06)

Continue to support actions necessary to ensure the vigorous enforcement of the Accountancy Act. (BD 8/17/06)

INCPAS will work to see that the CPA profession is adequately represented on any commission that is formed for the purpose of giving guidance on accounting matters and see that this representation be mandated in the exact text of the legislation itself. (BD 8/17/06)

INCPAS opposes legislation that would place a revenue based tax on professional services. (BD 1/20/05) (Revised 8/17/06)

In general, INCPAS will support legislation and/or regulation designed to enhance the profession's self-regulation. (BD 8/3/88) (Revised BD 5/12/05) (Revised 8/17/06)

INCPAS will support licensing of CPA and oppose licensure of any other than this class. (BD 8/3/88) (Revised BD 5/12/05) (Revised BD8/17/06)

INCPAS is opposed to any form of individual two-tier licensing for Indiana CPAs. (BD 1/13/88) (Revised BD 5/12/05)

INCPAS will, at a minimum, support the current structure and responsibility of the Indiana Board of Accountancy that is efficient, effective and fair in safeguarding the public and fulfilling public policy and regulatory functions and requirements. (BD 8/17/06)

Oppose or challenge relevant action by state agencies that lack adequate statutory authority. (BD 8/17/06)

Support the statutory exemption of licensed CPAs from certain insurance licensing requirements, provided they are acting within the scope of the practice of public accounting. (BD 8/17/06)

Support the statutory exemption for licensed CPAs from private investigative licensing requirements when recovering unclaimed property on behalf of clients during the normal course of practice. (BD 8/17/06)

Support the statutory exemption of licensed CPAs from investment adviser requirements when solely incidental to their practice. (BD 8/17/06)

Support the statutory exemption of licensed CPAs from real estate licensing requirements when acting within the scope of the practice of public accounting. (BD 8/17/06)

Oppose requirement of mandatory rotation of firms, auditors and / or engagement partners. (BD 8/17/06) (Revised BD 8/17/06)

Support legislative or legal remedies to limit the use of the CPA designation by a licensee not in compliance with Indiana Statutes, and continue to require CPAs who provide professional services to the public to do so through licensed entities. (BD 8/17/06)

Retain the 150-hour education requirement. Examine curriculum requirements to determine if adjustments are warranted to provide uniformity between states. (BD 8/17/06)

Oppose any "safe harbor" language regarding reporting on financial statements prepared by non-licensed accountants and bookkeepers to prevent unauthorized practice of public accounting. (BD 8/17/06)

Continue to support CPA privileged communications. (BD 8/17/06)

Oppose any proposal to include in Indiana Board of Accountancy regulations a requirement for an ethics course requirement in order to qualify for the Uniform CPA Examination. (BD 1/20/05)

INCPAS shall advocate the enhancement of the current ethics continuing professional education requirement of 2 hours over a 3 year cycle. Components could include:

  • A specific hours requirement (not yet determined)
  • Case studies on actual situations
  • Testing at the end of the course
  • Approval of the course or course provider(s)
  • Self study should not be permitted because interaction is important in this subject matter
  • A component of the course should be current Indiana Accountancy Act, regulations and case law.


  • It is reported that many college courses already integrate ethics concepts in the related coursework. In addition, adding an ethics requirement may require "sacrificing" other technical coursework.
  • Many practitioners believe that a stand alone course is not as effective as an integrated approach.
  • Many practitioners believe that the teaching of ethics without this integrated approach or in a continuing education format ignores the need to teach ethics in a broad context where situations can more readily be applied to "real world" situations.
  • It is in the public interest that CPAs in the state of Indiana be well versed in current ethics issues, including recent amendments to the Code of Professional Conduct, related interpretations, current statutes and regulations and application of these principles in real world (case study) formats. (BD 1/20/05)

INCPAS supports the principle of mandatory quality (peer) review. (BD 1/13/88)

INCPAS supports the AICPA resolution for auditor independence. (BD 10/17/00)

INCPAS is opposed to taking a formal position on broad objectives regarding high school curriculum, such as the inclusion of accounting as a required part of the curriculum. However, individual members may comment on the content of curriculum and the Society will serve as a resource in this regard and may also be willing to offer comment. (BD 9/6/01) (Amended BD 11/9/05)

INCPAS supports, in concept, the AICPA's Six Initiatives:

  • The AICPA has a role as a standard setter.
  • The AICPA has a role as a liaison between market institutions and corporations, jointly shaping programs and policies to guard the interests of investors.
  • The AICPA has a research role. Academic research can provide new insights into the who, what, when, where, and why of corporate fraud.
  • The AICPA has an educational role. We are developing training programs aimed at combating fraud.
  • The AICPA has a role to play in advancing the level of financial reporting.
  • The AICPA has a role in promoting strong corporate governance and internal control systems. A public company's ability to withstand pressures to provide false information to the public depends largely on those factors. (BD 10/15/02)

Quality (Peer) Review Transparency Position Statement (BD 1/19/06)

Whereas, the Indiana CPA Society recognizes that businesses today operate in an environment of increased transparency related to financial reporting, and;

Whereas, public accounting firms providing financial reporting should also be subject to increased transparency, and;

Whereas, the American Institute of Certified Public Accountants supports increased transparency for public accounting firms providing attestation services for business, non profit organizations and government entities, and;

Whereas, many public accounting firms are currently subject to transparency as a result of attestation services performed for publicly traded companies, government entities and government supported non profit organizations, or as a result of various membership requirements, and;

Whereas, additional transparency of the Quality (Peer) Review process through enhanced knowledge of the process and peer review results can better serve the profession and the public,

Be it then resolved that the Indiana CPA Society Board of Directors:

  • supports the philosophy of enhanced Quality (Peer) Review transparency; and;
  • supports transparency to the Indiana Board of Accountancy only if confidentiality can be legally maintained, and:
  • does not support general public access to Quality (Peer) Review information unless the reporting model is changed, and;
  • urges the American Institute of Certified Public Accountants to take all necessary steps to modify peer review report language in a manner that enables the general public to understand the report, so as to better serve the public and other interested parties, and;
  • supports the concept of voluntary transparency and shall encourage firms to make Quality (Peer) Review reports more readily available to clients and other interested third parties.