Audit or certification not required
Ind. Code § 23-1.3-10-3
in effectSec. 3. The following are not required to be audited or certified by a third party:
(1) The benefit report.
(2) The assessment of the performance of the benefit corporation in the benefit report described in section 1(2) of this chapter.
As added by P.L.93-2015, SEC.3.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/23Fetched: 10/17/2026