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.
As added by P.L.30-1993, SEC.7. Amended by P.L.128-2001, SEC.32.