reglab/housing_qa huggingface dataset:
LA Rev Stat § 37:93 (2021)
2021 Louisiana Laws|Revised Statutes|Title 37 - Professions and Occupations|§93. Proportionate liability

RS 93 - Proportionate liability Notwithstanding any other law to the contrary, no judgment for money damages may be entered against any licensee or any employee or principal of a licensee by any person or entity claiming to have been injured by the licensee, employee, or principal except in accordance with the provisions of this Section: (1) If the party seeking a judgment for damages against the licensee, employee, or principal proves that the licensee, employee, or principal acted with the deliberate intent to deceive, manipulate, or defraud for his or its own direct pecuniary benefit, the liability shall be determined according to the principles that generally apply to such an action. (2) If the licensee, employee, or principal is not proven to have acted with the deliberate intent to deceive, manipulate, or defraud for his or its own direct pecuniary benefit, the amount of the liability in damages shall be determined as follows: (a) The trier of fact shall determine the percentage of responsibility of the plaintiff, of each of the defendants, and of each of the other persons or entities alleged by the parties to have caused or contributed to the harm alleged by the plaintiff. In determining the percentages of responsibility, the trier of fact shall consider both the nature of the conduct of each person and the nature and extent of the causal relationship between that conduct and the damage claimed by the plaintiff. (b) The trier of fact shall next determine the total amount of damages suffered by the plaintiff caused in whole or in part by the plaintiff, the defendants, and other persons alleged to have caused or contributed to the damage. (c) The trier of fact shall then multiply the percentage of responsibility of the licensee, employee, or principal by the total amount of damages and shall enter a judgment or verdict against the licensee, employee, or principal in an amount no greater than the product of those two factors. (d) In no event shall the damages awarded against or paid by a licensee, employee, or principal exceed the amount determined in Subparagraph (c) of this Paragraph. The licensee, employee, or principal shall not be jointly liable on any judgment entered against any other party to the action. (e) Except where a contractual relationship permits, no defendant shall have a right to recover from a licensee, employee, or principal any portion of the percentage of damages assessed against such defendant. Acts 1999, No. 473, §1, eff. June 18, 1999.
LA Rev Stat § 37:95 (2021)
2021 Louisiana Laws|Revised Statutes|Title 37 - Professions and Occupations|§95. Legislative auditor

RS 95 - Legislative auditor Nothing in this Part shall apply to and the board shall not have any power to question or regulate any practices, services, functions, or other actions performed by the duly elected or appointed legislative auditor or his designees in the discharge of the powers, duties, and functions committed to his office by the state constitution or any statute. Acts 1999, No. 473, §1, eff. June 18, 1999.
LA Rev Stat § 37:101 (2021)
2021 Louisiana Laws|Revised Statutes|Title 37 - Professions and Occupations|§101. Special definitions

RS 101 - Special definitions As used in this Part the following terms shall have the following meanings: (1) "Claim" means any cause of action against a certified public accountant or firm, regardless of the legal basis of the claim, including but not limited to tort, fraud, breach of contract, or any other legal basis, arising out of any engagement to provide professional services, including but not limited to the following: (a) The providing of attest services as defined in R.S. 37:73(1)(a). (b) The providing of business or financial advice. (c) Advice relative to plans or actions to qualify for tax benefits or otherwise reduce the amounts of tax owed. (d) Advice relative to the structuring of pension or retirement or insurance plans or other employee benefits. (e) The provision, including design, of computer software for accounting or bookkeeping functions. (f) Any other advice relative to the conduct of any business whether conducted for profit or not. (2) "Claimant" means any person having an interest or right to assert a claim, whether for himself or on behalf of another. (3) "Society" means the Society of Louisiana Certified Public Accountants. Acts 1997, No. 747, §1; Acts 2006, No. 214, §1.
LA Rev Stat § 37:102 (2021)
2021 Louisiana Laws|Revised Statutes|Title 37 - Professions and Occupations|§102. Review of claims against certified public accountants or firms

RS 102 - Review of claims against certified public accountants or firms A. All claims against certified public accountants or firms, other than claims validly agreed for submission to a lawfully binding arbitration procedure, shall be reviewed by a public accountant review panel established pursuant to R.S. 37:109. B. Review of a claim by a public accountant review panel shall not take place unless, within the time limitations provided for in R.S. 9:5604, a claimant files with the society a written request for review of the claim and pays to the society a one hundred dollar filing fee to defray the society's administrative costs incurred in performing the duties imposed on it by this Part. The request for review shall set forth the name, surname, and domicile of all claimants and all defendants, shall contain a short, clear, and concise statement of the material facts that give rise to or constitute the claim, and shall designate both a mailing and a physical address for receipt of all notifications concerning the claim. C. The request for review of the claim under this Section shall be deemed filed on the date it is received, stamped, and certified by the society or on the date of its mailing if it is mailed to the society by certified or registered mail. The society may return unfiled, or refuse to accept, any request for review not accompanied by the filing fee. Acts 1997, No. 747, §1.
LA Rev Stat § 37:103 (2021)
2021 Louisiana Laws|Revised Statutes|Title 37 - Professions and Occupations|§103. Dismissal of request for review

RS 103 - Dismissal of request for review The society shall dismiss a request for review thirty days after giving notice by certified mail to the claimant or the claimant's attorney if no action has been taken by the claimant or the claimant's attorney to secure the appointment of an attorney chairman for the public accountant review panel within six months from the date the request for review of the claim was filed. The dismissal of the panel shall be in writing and a copy of the dismissal shall be provided by certified mail to the claimant or the claimant's attorney. When a public accountant review panel is so dismissed, the request for review may be refiled only once and only within thirty days from the mailing of the written dismissal. Acts 1997, No. 747, §1.
LA Rev Stat § 37:104 (2021)
2021 Louisiana Laws|Revised Statutes|Title 37 - Professions and Occupations|§104. Duties of the society

RS 104 - Duties of the society Within fifteen days of the receipt of the request for review, the society shall do the following: (1) Confirm by mail to the claimant or the claimant's attorney that the filing has been officially received. (2) Notify all named defendants that a filing has been made against them and a request made for the formation of a public accountant review panel and forward a copy of the request for review to each named defendant at his last and usual place of residence or his office. (3) Repealed by Acts 1999, No. 611, §1. Acts 1997, No. 747, §1; Acts 1999, No. 611, §1.
LA Rev Stat § 37:105 (2021)
2021 Louisiana Laws|Revised Statutes|Title 37 - Professions and Occupations|§105. Actions against certified public accountants; review panel required; suspension of prescription

RS 105 - Actions against certified public accountants; review panel required; suspension of prescription A. Except as provided in this Part, no action against a certified public accountant or firm or his insurer may be commenced in any court before the claimant's request for review has been presented to a public accountant review panel established pursuant to this Part and the panel has issued a written opinion. Compliance with the requirements of this Part is not to be deemed optional. B. A claimant's filing with the society of a written request for review and paying to the society of the one hundred dollar filing fee in accordance with R.S. 37:102(B) shall be deemed that claimant's exercise of his right to seek judicial cognizance of the claim or claims described in the written request for review for purposes of R.S. 9:5604. However, upon receipt by the claimant of the final report of the review panel or upon termination of the review process, there shall be a minimum of ninety days prescription remaining for the claimant to file an action in a court of law on the claim or claims in question, regardless of any statute to the contrary. Acts 1997, No. 747, §1; Acts 2006, No. 214, §1.
LA Rev Stat § 37:106 (2021)
2021 Louisiana Laws|Revised Statutes|Title 37 - Professions and Occupations|§106. Failure to render a written opinion

RS 106 - Failure to render a written opinion If an opinion is not rendered by the panel within twelve months after the date notification of the selection of the attorney chairman is given the selected attorney and all other parties, pursuant to R.S. 37:109, suit may be instituted against a certified public accountant or firm. However, either party may petition a court of competent jurisdiction for an order extending the twelve-month period for good cause shown. After the twelve-month period or any court-ordered extension thereof, the public accountant review panel established to review the claimant's complaint shall be dissolved without the necessity of obtaining a court order of dissolution. Acts 1997, No. 747, §1.
LA Rev Stat § 37:107 (2021)
2021 Louisiana Laws|Revised Statutes|Title 37 - Professions and Occupations|§107. Waiver of review panel

RS 107 - Waiver of review panel By written agreement of both parties, the use of the public accountant review panel may be waived. Acts 1997, No. 747, §1.
LA Rev Stat § 37:108 (2021)
2021 Louisiana Laws|Revised Statutes|Title 37 - Professions and Occupations|§108. Assertion of exceptions or defenses

RS 108 - Assertion of exceptions or defenses A certified public accountant or firm, against whom a claim has been filed under the provisions of this Part, may raise any exception or defense available, pursuant to R.S. 9:5604, in a court of competent jurisdiction and proper venue at any time without the need for completion of the review process by the public accountant review panel. If the court finds that the claim was perempted prior to being filed, the panel, if established, shall be dissolved. Acts 1997, No. 747, §1.
LA Rev Stat § 37:109 (2021)
2021 Louisiana Laws|Revised Statutes|Title 37 - Professions and Occupations|§109. Public accountant review panel; composition; selection of attorney member

RS 109 - Public accountant review panel; composition; selection of attorney member A. The public accountant review panel shall consist of three certified public accountants, who have held unlimited licenses to practice their profession in Louisiana for ten consecutive years, and one attorney. The parties may agree on the attorney member of the public accountant panel or, if no agreement can be reached, then the society shall notify the office of the clerk of the Louisiana Supreme Court who, upon receipt of notification, shall draw five names at random from the list of attorneys who reside or maintain an office in the parish in which the certified public accountant or firm that is the subject of the request for review maintains its principal place of business. The names of judges, magistrates, district attorneys, and assistant district attorneys shall be excluded if drawn and new names drawn in their place. B. After selection of the attorney names, the office of the clerk of the Louisiana Supreme Court shall notify the society of the names so selected. It shall be the duty of the society to notify the parties of the attorneys' names from which the parties may choose the attorney member of the panel within five days. If no agreement can be reached within five days, the parties shall immediately initiate a procedure of selecting the attorney by each striking two names alternately, with the claimant striking first and advising the certified public accountant or firm of the name of the attorney so stricken; thereafter, the certified public accountant or firm and the claimant shall alternately strike until both sides have stricken two names and the remaining name shall be the attorney member of the panel. If either the plaintiff or defendant fails to strike, the clerk of the Louisiana Supreme Court shall strike for that party within five additional days. After the striking, the office of the clerk shall notify the attorney and all other parties of the name of the selected attorney. C. After the selection of the attorney member of the public accountant review panel, each party to the action shall send to the society a deposit of one thousand two hundred fifty dollars to defray the costs of the panel. When there are multiple claimants or defendants, there shall be only one deposit required per side. Acts 1997, No. 747, §1; Acts 2006, No. 214, §1.
LA Rev Stat § 37:110 (2021)
2021 Louisiana Laws|Revised Statutes|Title 37 - Professions and Occupations|§110. Duties of the attorney of the review panel

RS 110 - Duties of the attorney of the review panel The attorney shall act as chairman of the panel and in an advisory capacity, but shall have no vote. The chairman shall expedite the selection of the other panel members, convene the panel, and expedite the panel's review of the claim. The chairman shall establish a reasonable schedule for submission of evidence to the public accountant review panel, but must allow sufficient time for the parties to make full and adequate presentation of related facts and authorities within ninety days following selection of the panel. Acts 1997, No. 747, §1.
LA Rev Stat § 37:111 (2021)
2021 Louisiana Laws|Revised Statutes|Title 37 - Professions and Occupations|§111. Selection of certified public accountants to serve on review panel

RS 111 - Selection of certified public accountants to serve on review panel A. The claimant shall notify the attorney chairman, if already selected, and the named defendants of his choice of a certified public accountant member of the public accountant review panel within thirty days after the date of certification of his filing by the society. The named defendant shall then have fifteen days after notification by the plaintiff of the plaintiff's choice of his certified public accountant panelist to name the defendant's certified public accountant panelist. B. If either the plaintiff or defendant fails to make a selection of a certified public accountant panelist within the time provided, the attorney chairman shall notify by certified mail the failing party to make such selection within five days of the receipt of the notice. C. If no selection is made within the five-day period, then the chairman shall make the selection on behalf of the failing party. The two certified public accountant review panel members selected by the parties or on their behalf shall be notified by the chairman to select the third certified public accountant panel member within fifteen days after their receipt of such notice. D. If the two certified public accountant panel members fail to make such selection within the fifteen-day period allowed, the chairman shall then make the selection of the third panel member and thereby complete the panel. Acts 1997, No. 747, §1; Acts 2006, No. 214, §1.
LA Rev Stat § 37:112 (2021)
2021 Louisiana Laws|Revised Statutes|Title 37 - Professions and Occupations|§112. Qualifications of certified public accountant members of the review panel; selection

RS 112 - Qualifications of certified public accountant members of the review panel; selection A. Except as hereinafter disqualified, all certified public accountants, who hold and have held for ten consecutive years a license to practice public accounting in the state of Louisiana, shall be available for selection. Any certified public accountant who is a partner of, employee of, affiliated with, or has a financial relationship with either a claimant, a defendant, a person contemplated to be called as an expert witness for a claimant or defendant, or an attorney representing a claimant or defendant is disqualified from service as a member of the certified public accountant review panel. Any person having a pecuniary interest in the outcome of the panel's review of the claim is also disqualified. B. Each party to the action shall have the right to select one certified public accountant. C. When there are multiple claimants or defendants, there shall be only one certified public accountant selected per side. The claimant, whether single or multiple, shall have the right to select one certified public accountant, and the defendant, whether single or multiple, shall have the right to select one certified public accountant. D. Service on a public accountant review panel shall not be mandatory. The society shall maintain a list of certified public accountants having the required qualifications who are willing to serve on public accountant review panels. The parties, however, are free to select any certified public accountant having the required qualifications who is willing to serve, whether or not he is on the list maintained by the society. Acts 1997, No. 747, §1; Acts 2006, No. 214, §1.
LA Rev Stat § 37:113 (2021)
2021 Louisiana Laws|Revised Statutes|Title 37 - Professions and Occupations|§113. Notification of names and addresses of members of review panel; oath

RS 113 - Notification of names and addresses of members of review panel; oath A. Within five days after the public accountant review panel is formed, the chairman shall notify the society and the parties by registered or certified mail of the names and addresses of the panel members and the date on which the last member was selected. B. Before entering upon their duties, each voting panelist shall subscribe before a notary public the following oath: "I, (name) do solemnly swear/affirm that I will faithfully perform the duties of a public accountant review panel member to the best of my ability and without partiality or favoritism of any kind. I acknowledge that I represent neither side and that it is my lawful duty to serve with complete impartiality and to render a decision in accordance with law and the evidence." C. The attorney panel member shall subscribe to the same oath except that in lieu of the last sentence thereof the attorney's oath shall state: "I acknowledge that I represent neither side and that it is my lawful duty to advise the panel members concerning matters of law and procedure and to serve as chairman." D. The original of each oath shall be attached to the opinion rendered by the panel. Acts 1997, No. 747, §1.
LA Rev Stat § 37:114 (2021)
2021 Louisiana Laws|Revised Statutes|Title 37 - Professions and Occupations|§114. Right to request court order requiring compliance

RS 114 - Right to request court order requiring compliance The party aggrieved by the alleged failure or refusal of another to perform according to the provisions of this Section may petition any district court of proper venue over the parties for an order directing that the parties comply with the public accountant review panel provisions of this Part. Acts 1997, No. 747, §1.
LA Rev Stat § 37:115 (2021)
2021 Louisiana Laws|Revised Statutes|Title 37 - Professions and Occupations|§115. Panelists; prohibited conduct

RS 115 - Panelists; prohibited conduct A panelist shall not discuss with other members of a public accountant review panel on which he serves, or a representative or attorney for any interested party, a claim that is to be reviewed by the panel until all evidence to be considered by the panel has been submitted. A panelist or a representative or attorney for any interested party shall not discuss the pending claim with the claimant or his attorney asserting the claim or with a certified public accountant or firm or his attorney against whom a claim has been asserted under this Part. Acts 1997, No. 747, §1; Acts 2006, No. 214, §1.
LA Rev Stat § 37:116 (2021)
2021 Louisiana Laws|Revised Statutes|Title 37 - Professions and Occupations|§116. Evidence submitted to review panel

RS 116 - Evidence submitted to review panel A. The evidence to be considered by the public accountant review panel shall be promptly submitted by the respective parties in written form only. B. The evidence may consist of accounting work papers and any relevant firm or other records, excerpts of treatises, depositions of witnesses and parties, affidavits, and reports of accounting experts, and any other form of evidence allowed by the public accountant review panel. C. Depositions of the parties and witnesses may be taken prior to convening of the panel. D. Upon request of any party or of any two panel members, the clerk of any district court shall issue subpoenas and subpoenas duces tecum in aid of the taking of depositions and the production of documentary evidence for inspection and copying. E. The chairman of the panel shall advise the panel relative to any legal question involved in the review proceeding and shall prepare the opinion of the panel as provided in R.S. 37:119. F. A copy of the evidence shall be sent to each member of the panel. Acts 1997, No. 747, §1.
LA Rev Stat § 37:117 (2021)
2021 Louisiana Laws|Revised Statutes|Title 37 - Professions and Occupations|§117. Right to question the review panel

RS 117 - Right to question the review panel After submission of all evidence and upon ten days' notice to the other side, either party may convene the panel at a time and place agreeable to the members of the panel. Either party may question the panel concerning any matters relevant to issues to be decided by the panel before the issuance of its report. The chairman of the panel shall preside at all meetings and meetings shall be informal. Acts 1997, No. 747, §1.
LA Rev Stat § 37:118 (2021)
2021 Louisiana Laws|Revised Statutes|Title 37 - Professions and Occupations|§118. Right of review panel to procure information

RS 118 - Right of review panel to procure information The panel shall have the right and duty to request and procure all necessary information. The panel may consult with public accounting authorities, provided the names of such authorities are submitted to the parties with a synopsis of their opinions and provided further that the parties may then obtain their testimony by deposition. The panel may examine reports of such other certified public accountants as are necessary to fully inform itself regarding the issue to be decided. Both parties shall have full access to any material submitted to the panel. Acts 1997, No. 747, §1.