Indiana Board of Accountancy Docket 260221 Notice

in-20260722-IR-872260221FNA: LATE RENEWAL FEES

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Summary

The Indiana Board of Accountancy (board) is soliciting public comment on amending rules at 872 IAC 1-1-10 concerning late renewal fees. Prior to the passing of House Enrolled Act 1623 (HEA 1623) in 2023, the Indiana Professional Licensing Agency (PLA) and its various professional boards historically charged a $50 late license renewal fee. The board and PLA respectfully request written authorization to place the $50 late fee in the board's fee rule. The purpose of the proposed rule is to reinstate the ability to collect late renewal fees charged to licensees by the board in conformance with IC 4-22-2-19.6(b), enacted after HEA 1623, and IC 25-1-8-6. Licensees are the primary parties impacted by the proposed rule. The implementation costs of the proposed rule are not expected to exceed the threshold set in IC 4-22-2-22.7(c)(6). For purposes of IC 4-22-2-28.1, small businesses affected by this rulemaking may contact the Small Business Regulatory Coordinator: For purposes of IC 4-22-2-28.1, the Small Business Ombudsman designated by IC 5-28-17-6 is: Resources available to regulated entities through the small business ombudsman include the ombudsman's duties stated in IC 5-28-17-6, specifically IC 5-28-17-6(9), investigating and attempting to resolve any matter regarding compliance by a small business with a law, rule, or policy administered by a state agency, either as a party to a proceeding or as a mediator. The board is soliciting public comment on the proposed rule....

The agency’s own summary, as published.

The rule, in full

543 words as published, July 22, 2026. View the original →

TITLE 872 INDIANA BOARD OF ACCOUNTANCY Notice of First Public Comment Period LSA Document #26-221 LATE RENEWAL FEES PURPOSE OF NOTICE The Indiana Board of Accountancy (board) is soliciting public comment on amending rules at 872 IAC 1-1-10 concerning late renewal fees. ADDITIONAL DOCUMENTS Regulatory Analysis: 20260722-IR-872260221RAA Notice of Public Hearing: 20260722-IR-872260221PHA CITATIONS AFFECTED: 872 IAC 1-1-10 AUTHORITY: IC 25-2.1-2-15 OVERVIEW Basic Purpose and Background Prior to the passing of House Enrolled Act 1623 (HEA 1623) in 2023, the Indiana Professional Licensing Agency (PLA) and its various professional boards historically charged a $50 late license renewal fee. The board and PLA respectfully request written authorization to place the $50 late fee in the board's fee rule. The purpose of the proposed rule is to reinstate the ability to collect late renewal fees charged to licensees by the board in conformance with IC 4-22-2-19.6(b), enacted after HEA 1623, and IC 25-1-8-6. Licensees are the primary parties impacted by the proposed rule. The implementation costs of the proposed rule are not expected to exceed the threshold set in IC 4-22-2-22.7(c)(6). For purposes of IC 4-22-2-28.1, small businesses affected by this rulemaking may contact the Small Business Regulatory Coordinator: For purposes of IC 4-22-2-28.1, the Small Business Ombudsman designated by IC 5-28-17-6 is: Resources available to regulated entities through the small business ombudsman include the ombudsman's duties stated in IC 5-28-17-6, specifically IC 5-28-17-6(9), investigating and attempting to resolve any matter regarding compliance by a small business with a law, rule, or policy administered by a state agency, either as a party to a proceeding or as a mediator. REQUEST FOR PUBLIC COMMENT The board is soliciting public comment on the proposed rule. Comments may be submitted in one of the following ways: COMMENT PERIOD DEADLINE All comments must be postmarked or time-stamped not later than August 21, 2026. The rule, Regulatory Analysis, appendices referenced in the Regulatory Analysis, and materials incorporated by reference (if applicable) are on file at the Indiana Professional Licensing Agency, 402 West Washington Street, Room W072, Indianapolis, Indiana and are available for public inspection. Copies of the rule, Regulatory Analysis, and appendices referenced in the Regulatory Analysis are available at the Indiana Professional Licensing Agency office. If the board does not receive substantive comments during the public comment period or public hearing, the rule may be adopted with text that is the same as or does not substantially differ from the text of the proposed rule published in this notice. PROPOSED RULE 872 IAC 1-1-10 Application; fees Sec. 10. (a) The following is a schedule of fees adopted by the board: (b) A fee for an individual initially registered in the: (c) Failure of an applicant to pay the initial registration fee will cause the application to be terminated one (1) year after the board's action granting registration. (d) If an applicant pays the initial registration fee after the first renewal deadline for licensees, and after the applicant's approval for licensure, the applicant must pay the renewal fee in addition to the initial registration fee to become licensed. LSA Document #26-221 Documents Incorporated by Reference: None Received by Publisher Small Business Regulatory Coordinator: Barbara A. Killian, Associate General Counsel, 402 West Washington Street, Room W072, Indianapolis, IN 46204, (317) 489-3444, bkillian@pla.in.gov

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