Chapter 2. Accountants

Part I. In General

• La. R.S. § 37:71 Short Title
• 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

Part II. Review Panels

• 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