Indiana Code § 25-2.1-1-15

"Substantial equivalency"
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Sec. 15. "Substantial equivalency" means a determination by the board or its designee that the: (1) education, examination, and experience requirements contained in the laws and administrative rules of another state are comparable to or exceed the education, examination, and experience requirements of this state; or (2) education, examination, and experience qualifications of the holder of a certificate granted by another state are comparable to or exceed the education, examination, and experience requirements of this state.   IC 25-2.1-2 Chapter 2. State Board of Accountancy               25-2.1-2-1 Establishment of board             25-2.1-2-2 Enforcement responsibilities             25-2.1-2-3 Membership of board; qualifications             25-2.1-2-4 Terms             25-2.1-2-5 Removal             25-2.1-2-6 Chairman; officers             25-2.1-2-7 Meetings             25-2.1-2-8 Quorum             25-2.1-2-9 Seal             25-2.1-2-10 Compensation and reimbursements             25-2.1-2-11 Document retention and registries; admissibility of records             25-2.1-2-12 Deposit and accounting for fees             25-2.1-2-13 Appointment of enforcement personnel             25-2.1-2-14 Actions and proceedings; judicial powers             25-2.1-2-15 Adoption of rules             25-2.1-2-16 Rules; professional standards

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