IC 25-2.1-5-5: Application for initial permit; registration of separate offices run by qualified person

Sec. 5. (a) An applicant for initial issuance or renewal of a permit to practice as a CPA firm under this chapter must:

(1) register each office of the firm within Indiana with the board; and

(2) show that all attest and compilation services rendered in this state are under the charge of an individual holding a valid CPA certificate issued under this article or the corresponding provisions of another state.

(b) An applicant for initial issuance or renewal of a permit to practice as a PA firm under this chapter must:

(1) register each office of the firm within Indiana with the board; and

(2) show that all attest and compilation services rendered in this state are under the charge of an individual holding a valid CPA or PA certificate issued under this article or the corresponding provision of another state.