Whether profit percentate taken into consideration for count

Foremost thing to be done is to check the partnership deed to ensure that the ones in full time employment are to be considered as partners or not.  Because this is the basic document theat teh authorities would inspect to find out the number of partners.

also under the CA act a person who is in full tiem employment elsewhere is not considered for the purpose of allotment of audits.

In the given case, all the partners are full time partners. They are not emplpoyed anywhere else and also not partner in any other CA Firm.

But as per your statement they are in employment in your firm whihc means they are not partners as per the registered partnership deed.

So I don't think that they would be consdiered for audit purposes.