INPACT is a global association of independent accounting firms around the world who are affiliated to meet the diverse challenges of an international marketplace. It does not offer professional services in its own name. Each independent member of INPACT is a separate firm. These firms are not members of one international partnership or entity, nor legal partners with each other.  No member firm is responsible for the services or activities of another firm.

Each firm is organized under the laws of the territory in which it practices and is locally owned and managed. In most parts of the world, the practice of accounting and auditing is governed by local laws and regulations which determine professional standards, qualifications, and relationships between audit professionals and reporting entities; and is also influenced by local business practices and cultural attitudes.