{"data":{"id":"us-in/ic-25-2.1-6-6","jurisdiction":"us-in","citation":"IC 25-2.1-6-6","heading":"Practice of accounting practitioners as firm","body":"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:\n(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.\n(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.\n(3) Each partner:\n(A) shall be a certified public accountant, a public accountant, or an accounting practitioner in good standing of a state; or\n(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.\n(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.","path":["TITLE 25. PROFESSIONS AND OCCUPATIONS","ARTICLE 2.1. ACCOUNTANTS","Chapter 6. Accounting Practitioners"],"source_url":"https://iga.in.gov/ic/2026/Title_25.html#25-2.1-6-6","current_through":"2026","vintage":"2026","retrieved_at":"2026-10-06T20:43:28Z","sha256":"668e6f4c9ad916574e044330d530f2396e1597ccac1ad39311c3e01b78919aa6","source_id":"us-in","stale":false,"prev":"us-in/ic-25-2.1-6-5","next":"us-in/ic-25-2.1-6-7"},"notice":"GroundRules: Original legal text. Not legal advice."}