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Indiana Code Title 25. Professions and Occupations § 25-2.1-6-6

Current as of January 02, 2024 | Updated by Findlaw Staff

Sec. 6.  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   1 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.

1  So in enrolled act.  Should be “At”.
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Cite this article: FindLaw.com - Indiana Code Title 25. Professions and Occupations § 25-2.1-6-6 - last updated January 02, 2024 | https://codes.findlaw.com/in/title-25-professions-and-occupations/in-code-sect-25-2-1-6-6/

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