Maintaining records and supplying information by first purchaser; audit by ISA; qualifications of auditor

Ind. Code § 15-15-12.5-31
in effect
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Sec. 31. (a) A first purchaser shall keep detailed records of all assessments collected and remitted under this chapter for at least three (3) years. (b) Upon request, a first purchaser shall supply the ISA with any information from records kept under subsection (a). (c) The ISA may periodically audit a first purchaser's checkoff assessment and remittance records kept under subsection (a). An audit must be conducted by: (1) a qualified public accountant of the ISA's choosing; or (2) an auditor who is familiar with the: (A) storage; (B) conditioning; (C) shipping; and (D) handling; of agricultural commodities. The costs of the audit shall be paid by the ISA. As added by P.L.8-2026, SEC.1.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/15Fetched: 10/17/2026
Ind. Code § 15-15-12.5-31 — Maintaining records and supplying information by first purchaser; audit by ISA; qualifications of auditor | Indiana Code (Aug. 2026 snapshot) | Corpus