Chapter

Accountants

La. R.S. 37:71— ACCOUNTANTS
La. R.S. 37:72— Legislative findings and purpose
La. R.S. 37:73— Definitions
La. R.S. 37:74— State Board of Certified Public Accountants of Louisiana; powers and duties
La. R.S. 37:74.1— Fees
La. R.S. 37:75— Qualifications for a certificate as a certified public accountant
La. R.S. 37:76— Issuance and renewal of certificates and maintenance of competency
La. R.S. 37:77— Firm permits to practice; attest experience; peer review; exceptions
La. R.S. 37:77.1— Firm permits to practice; single-owner firms; death of owner
La. R.S. 37:78— Appointment of secretary of state as agent for nonresidents
La. R.S. 37:79— Enforcement against holders of certificates, permits, and privileges
La. R.S. 37:80— Investigations
La. R.S. 37:81— Hearings by the board
La. R.S. 37:82— Reinstatement of licenses
La. R.S. 37:83— Unlawful acts
La. R.S. 37:84— Injunctions against unlawful acts; criminal penalties
La. R.S. 37:85— Single act evidence of practice
La. R.S. 37:86— Confidential communications
La. R.S. 37:87— Licensee's working papers; client records
La. R.S. 37:88— Accounting and review services for governmental entities
La. R.S. 37:89— Right of licensees to discard documents three years after completion of engagement
La. R.S. 37:90— Accounting documents sent out of state by the insurance commissioner
La. R.S. 37:91— Privity of contract
La. R.S. 37:92— Prescriptive and peremptive period
La. R.S. 37:93— Proportionate liability
La. R.S. 37:94— Substantial equivalency
La. R.S. 37:95— Legislative auditor
La. R.S. 37:101— Special definitions
La. R.S. 37:102— Review of claims against certified public accountants or firms
La. R.S. 37:103— Dismissal of request for review
La. R.S. 37:104— Duties of the society
La. R.S. 37:105— Actions against certified public accountants; review panel required; suspension of prescription
La. R.S. 37:106— Failure to render a written opinion
La. R.S. 37:107— Waiver of review panel
La. R.S. 37:108— Assertion of exceptions or defenses
La. R.S. 37:109— Public accountant review panel; composition; selection of attorney member
La. R.S. 37:110— Duties of the attorney of the review panel
La. R.S. 37:111— Selection of certified public accountants to serve on review panel
La. R.S. 37:112— Qualifications of certified public accountant members of the review panel; selection
La. R.S. 37:113— Notification of names and addresses of members of review panel; oath
La. R.S. 37:114— Right to request court order requiring compliance
La. R.S. 37:115— Panelists; prohibited conduct
La. R.S. 37:116— Evidence submitted to review panel
La. R.S. 37:117— Right to question the review panel
La. R.S. 37:118— Right of review panel to procure information
La. R.S. 37:119— Authority of review panel to express an expert opinion
La. R.S. 37:120— Admissibility of opinions as evidence; immunity of panelist from liability
La. R.S. 37:121— Compensation; payment of costs
La. R.S. 37:122— Submission of report
La. R.S. 37:123— Failure of review panel to carry out its duties
La. R.S. 37:124— Legal interest
La. R.S. 37:125— Repealed by Acts 2006, No. 214, §2.