2012 Indiana Code
TITLE 25. PROFESSIONS AND OCCUPATIONS
ARTICLE 2.1. ACCOUNTANTS
CHAPTER 15. STATUTE OF LIMITATIONS

IC 25-2.1-15
Chapter 15. Statute of Limitations

IC 25-2.1-15-1
Actions for negligence or breach of conduct against practitioner; scope of chapter
Sec. 1. This chapter governs an action based on negligence or breach of contract brought against an accountant, a partnership of accountants, or an accounting corporation registered, licensed, or practicing in Indiana by an individual or a business entity claiming to have been injured as a result of financial statements or other information examined, compiled, certified, audited, or reported on by the defendant accountant as a result of an agreement to provide professional accounting services.
As added by P.L.30-1993, SEC.7.

IC 25-2.1-15-2
Time for commencement of action
Sec. 2. An action under this chapter must be commenced by the earlier of the following:
(1) One (1) year from the date the alleged act, omission, or neglect is discovered or should have been discovered by the exercise of reasonable diligence.
(2) Three (3) years after the service for which the suit is brought has been performed or the date of the initial issuance of the accountant's report on the financial statements or other information.
As added by P.L.30-1993, SEC.7.