{"data":{"id":"us-in/ic-25-2.1-5-5","jurisdiction":"us-in","citation":"IC 25-2.1-5-5","heading":"Application for initial permit; registration of separate offices run by qualified person","body":"Sec. 5. (a) An applicant for initial issuance or renewal of a permit to practice as a CPA firm under this chapter must:\n(1) register each office of the firm within Indiana with the board; and\n(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.\n(b) An applicant for initial issuance or renewal of a permit to practice as a PA firm under this chapter must:\n(1) register each office of the firm within Indiana with the board; and\n(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.","path":["TITLE 25. PROFESSIONS AND OCCUPATIONS","ARTICLE 2.1. ACCOUNTANTS","Chapter 5. Permits for Firms"],"source_url":"https://iga.in.gov/ic/2026/Title_25.html#25-2.1-5-5","current_through":"2026","vintage":"2026","retrieved_at":"2026-10-06T20:43:28Z","sha256":"391d5bb0475f488f385b88f812f51429e92f8710b3073daaf8d55c63292faf34","source_id":"us-in","stale":false,"prev":"us-in/ic-25-2.1-5-4","next":"us-in/ic-25-2.1-5-6"},"notice":"GroundRules: Original legal text. Not legal advice."}