CHAPTER 9. COMPLAINTS
IC 25-2.1-9
Chapter 9. Complaints
IC 25-2.1-9-1
Investigation of complaints
Sec. 1. (a) The board may, upon receipt of a complaint or other
information suggesting a violation of this article or IC 25-1-11,
conduct an investigation to determine whether a violation has
occurred.
(b) The board shall investigate any complaint made by the board
of accountancy of another state against the holder of a CPA
certificate issued under this article who offers or renders services in
that state.
As added by P.L.30-1993, SEC.7. Amended by P.L.179-1997, SEC.3;
P.L.128-2001, SEC.41.
IC 25-2.1-9-2
Investigation by investigating officer; report; confidentiality of
information
Sec. 2. (a) The board may designate a member or other individual
of appropriate competence to serve as investigating officer to
conduct an investigation.
(b) After the completion of an investigation, the investigating
officer shall file a report with the board.
(c) Unless the board has determined that there is reason to believe
that the subject of an investigation has violated this article or
IC 25-1-11, the report of the investigating officer, the complaint, if
any, the testimony and documents submitted in support of the
complaint or gathered in the investigation, and the fact of pendency
of the investigation are confidential information and may not be
disclosed to any individual except law enforcement authorities and,
to the extent necessary to conduct the investigation, the subject of the
investigation, individuals whose complaints are being investigated,
and witnesses questioned in the course of the investigation.
As added by P.L.30-1993, SEC.7. Amended by P.L.179-1997, SEC.4.
IC 25-2.1-9-3
Disposition of complaint
Sec. 3. (a) If the board has reason to believe that the subject of an
investigation has committed a violation of this article or IC 25-1-11:
(1) the board shall direct that a complaint be issued under
IC 25-1-7, if the subject of the investigation is a licensee; and
(2) the board shall take appropriate action under IC 25-1-7-14,
if the subject of the investigation is not a licensee.
(b) If the board does not proceed under subsection (a), the board
shall close the matter and may release the information only with the
consent of the individual or firm that was under investigation.
As added by P.L.30-1993, SEC.7. Amended by P.L.179-1997, SEC.5;
P.L.84-2010, SEC.20.