IndianaIndiana allows a licensed lawyer to serve as deputy auditor
Indiana’s state audit board can have a lawyer in one deputy position, but at least one deputy must have three years of board experience.
What it does
Indiana’s state audit board must have one deputy who is a certified public accountant. Its other deputy can be an accountant or an Indiana-licensed lawyer.
The Indiana State Board of Accounts must follow professional auditing standards when it independently checks the accounts of the organizations it audits.
Argument forAllowing an Indiana lawyer to serve as a deputy could bring legal expertise to the board while keeping an accountant in the other position.
Argument againstAllowing a lawyer to fill one deputy position could leave the board with less accounting expertise among its senior leaders.
More detail
The governor appoints two deputy leaders for the Indiana State Board of Accounts. One deputy must be a certified public accountant, a licensed accounting professional. The other must be either a certified public accountant or a lawyer licensed in Indiana. At least one deputy must have at least three years of experience with the board when appointed. Deputies serve for the same term as the board’s chief. The law takes effect upon passage.
The Indiana State Board of Accounts must follow applicable professional auditing standards. This requirement applies to the board’s work as an independent outside auditor. This provision takes effect upon passage.
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Where it stands
- Introduced
- Passed House
- Passed Senate
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- Feb 24Public Law 31Latest
- Feb 24Signed by the Governor Mike BraunBecame Law
- Feb 18Signed by the President of the SenateMajor
- Feb 12Signed by the President Pro TemporeMajor
- Feb 12Signed by the SpeakerMajor
- Feb 11Returned to the House without amendmentsMinor
- Feb 10Third reading: passed; Roll Call 151: yeas 50, nays 0Passed Senate
- Vote recorded HB 1267 - Baldwin - 3rd Reading. Result: pass.Upper
- Feb 9Second reading: ordered engrossedMinor
- Feb 9Senator Randolph added as cosponsor
- Feb 5Committee report: do pass, adoptedMinor
- Jan 27First reading: referred to Committee on Insurance and Financial InstitutionsMinor
- Jan 23Referred to the SenateMinor
- Jan 22Third reading: passed; Roll Call 78: yeas 90, nays 0Passed House
- Vote recorded HB 1267 - Lehman - 3rd Reading. Result: pass.Lower
- Jan 22Senate sponsor: Senator Baldwin
- Jan 20Second reading: ordered engrossedMinor
- Jan 14Committee report: do pass, adoptedMinor
- Jan 12Representatives Miller D, Campbell added as coauthors
- Jan 8Representative Pierce M added as coauthor
- Jan 6First reading: referred to Committee on Government and Regulatory ReformMinor
- Jan 6Authored by Representative LehmanIntroduced
Government & Ethics