IN SB0184

Requires a firm permit for accounting practitioners working for clients, changing the definition of "client" to specify contractor rather than employee status.

Extends Indiana Board of Accountancy member term limits from two consecutive complete terms to three consecutive complete terms.

Increases the accountant investigative fund threshold from $750,000 to $1,000,000 before excess funds revert to the state general fund, with all penalties now deposited into this fund.

Allows certified public accountants to select "inactive" or "retired" status during renewal and permits use of "inactive" or "retired" designations after the CPA title or abbreviation.

Removes the "knowingly" requirement from civil penalty provisions for violations of accountancy licensing law in IC 25-2.1-12.