§ 25-2.1-6-6 — Practice of accounting practitioners as firm

Indiana § 25-2.1-6-6

• Jurisdiction: Indiana
• Title 25: PROFESSIONS AND OCCUPATIONS
• Art. 2.1: ACCOUNTANTS
• Ch. 6: Accounting Practitioners

Text

A firm engaged in Indiana in the practice of
accountancy as accounting practitioners shall register with the board as
a firm of accounting practitioners, and have and maintain all of the
following requirements:
(1) A least one (1) partner must be a certified public accountant,
a public accountant, or an accounting practitioner who holds an
active certificate to practice in Indiana.
(2) Each partner personally engaged within Indiana in the practice
of accountancy as a member of the firm must be a certified public
accountant, a public accountant, or an accounting practitioner
who holds an active certificate to practice in Indiana.
(3) Each partner:
(A) shall be a certified public accountant, a public accountant,
or an accounting practitioner in good standing of a state; or
(B) who is a nonresident of the United States and who is not a
certified public accountant, a public accountant, or an
accounting practitioner in good standing of a state shall hold a
license or rating in a foreign country that is equivalent to that of
a certified public accountant, a public accountant, or an
accounting practitioner in the United States.
(4) Each resident manager in charge of an office of a firm in
Indiana must be a certified public accountant, a public
accountant, or an accounting practitioner who holds a certificate
to practice in Indiana.

Legislative History

As added by P.L.30-1993, SEC.7. Amended by P.L.128-2001, SEC.37.