reglab/housing_qa huggingface dataset:
LA Rev Stat § 37:42 (2021)
2021 Louisiana Laws|Revised Statutes|Title 37 - Professions and Occupations|§42. Legislative policy

RS 42 - Legislative policy  By establishing and executing the policies provided in this Chapter, the state intends to ensure that occupational licensing boards and board members will avoid liability under federal antitrust laws.  Acts 2018, No. 623, §1, eff. May 30, 2018.
LA Rev Stat § 37:44 (2021)
2021 Louisiana Laws|Revised Statutes|Title 37 - Professions and Occupations|§44. State policy for promulgated occupational regulations

RS 44 - State policy for promulgated occupational regulations  For occupational regulations promulgated by occupational licensing boards, each of the following apply as policy of this state:  (1) The increase of economic opportunities for all of its citizens by promoting competition and thereby encouraging innovation and job growth to the extent those values can be achieved without harm or threat of significant harm to public health, safety, or welfare.  (2) Use of the least restrictive regulation necessary to protect consumers from present or potential harm that threatens public health, welfare, or safety.  (3) Nothing in this Chapter shall be construed to restrict an occupational licensing board from requiring, as a condition of licensure or registration, that an individual's personal qualifications or entity's qualifications include obtaining or maintaining certification from an organization that credentials individuals in the relevant occupation, field, or industry.  Acts 2018, No. 623, §1, eff. May 30, 2018.
LA Rev Stat § 37:46 (2021)
2021 Louisiana Laws|Revised Statutes|Title 37 - Professions and Occupations|§46. Nonapplicablity

RS 46 - Nonapplicablity  The provisions of this Chapter are not applicable to occupational licensing boards that are not controlled by active market participants.  Acts 2018, No. 623, §1, eff. May 30, 2018.
LA Rev Stat § 37:47 (2021)
2021 Louisiana Laws|Revised Statutes|Title 37 - Professions and Occupations|§47. Interpretation

RS 47 - Interpretation  Nothing in this Chapter shall be construed to prevent or limit any occupational licensing board from granting or recognizing reciprocity or mobility in the licensing, registration, or certification of occupations or professions where an occupational licensing board has established or seeks to establish occupational regulations providing for reciprocity or mobility of licensed, registered, or certified occupations or professions as authorized by state law.  Acts 2018, No. 623, §1, eff. May 30, 2018.
LA Rev Stat § 37:71 (2021)
2021 Louisiana Laws|Revised Statutes|Title 37 - Professions and Occupations|§71. Short title

RS 71 - Short title This Part shall be known and may be cited as the "Louisiana Accountancy Act". Acts 1979, No. 510, §1; Acts 1991, No. 880, §1, eff. Jan. 1, 1992; Acts 1999, No. 473, §1, eff. June 18, 1999.
LA Rev Stat § 37:72 (2021)
2021 Louisiana Laws|Revised Statutes|Title 37 - Professions and Occupations|§72. Legislative findings and purpose

RS 72 - Legislative findings and purpose The legislature hereby finds and declares that the purpose of this Part is to promote reliability of information that is used for guidance in financial transactions or for accounting for or assessing the financial status or performance of commercial, noncommercial, and governmental enterprises. The public interest requires that persons professing special competence in accountancy or offering assurance as to the reliability or fairness of presentation of such information shall have demonstrated their qualifications to do so, and that persons who have not demonstrated and maintained such qualifications not be permitted to represent themselves as having such special competence or to offer such assurance. The public interest further requires that the conduct of persons and firms certified, permitted, or licensed as having special competence in accountancy be regulated in all aspects of their professional work, that a public authority competent to prescribe and assess the qualifications and to regulate the conduct of licensees be established, and that the use of titles that have a capacity or tendency to deceive the public as to the status or competence of the persons using such titles be prohibited. Acts 1979, No. 510, §1; Acts 1999, No. 473, §1, eff. June 18, 1999.
LA Rev Stat § 37:74.1 (2021)
2021 Louisiana Laws|Revised Statutes|Title 37 - Professions and Occupations|§74.1. Fees

RS 74.1 - Fees  The board is authorized to adopt rules in accordance with the Administrative Procedure Act to impose and collect fees which shall not exceed the following:  (1) Original or reciprocal certification application $250.00  (2) Reinstatement application $500.00  (3) Notice under substantial equivalency $200.00  (4) Transfer of grades transfer fee $ 50.00  (5) Written verifications requested by  applicants and registrants $100.00  (6) Registration and renewal fee for  CPA-Inactive status $100.00  (7) Registration and renewal fee for  CPA-Retired status $50.00  (8) Application to establish experience  or evaluate education courses and  qualifications $200.00  (9) Annual renewal of certificate $200.00  (10) Additional fee if not renewed prior to  February 1 $200.00 per month  (11) Additional fee to licensees or CPA firms  who have delinquently renewed their  certificates or permits three times within  the previous six years $300.00  (12) Firm permit, initial application $250.00  (13) Annual filing fee for firm permit $100.00 plus $25.00 per each owner over 10, with a maximum fee of $2,500.00 per firm  (14) Additional delinquent fees for   firm permit renewals received   on or after February 1 $300.00  (15) Reinstatement fee for firms The number of years  continuing to practice as a CPA the firm practiced firm in Louisiana after the expirationwithout a permit times or cancellation of the firmthe annual firm permit  renewal fee  Acts 2000, 1st Ex. Sess., No. 29, §1; Acts 2006, No. 214, §1; Acts 2016, No. 553, §1.
LA Rev Stat § 37:77.1 (2021)
2021 Louisiana Laws|Revised Statutes|Title 37 - Professions and Occupations|§77.1. Firm permits to practice; single-owner firms; death of owner

RS 77.1 - Firm permits to practice; single-owner firms; death of owner  A. Notwithstanding the provisions of this Chapter to the contrary, upon written authorization from the board, a firm that is a sole proprietorship, a single-member limited liability company, a single-shareholder professional accounting corporation, or any other single-owner business entity licensed to practice public accounting by the state of Louisiana may continue to operate for a period of up to twenty-four months following the date of death of the owner. Authorization of the continuation of the firm shall be granted by the board when the following documents have been provided to the board:  (1) A certified copy of the owner's death certificate or a notarized affidavit of evidence of the owner's death, acceptable to the board.  (2) A copy of a power of attorney or similarly enforceable document executed by the owner's executor, administrator, or heir designating a licensee in good standing with the board to manage the firm on behalf of the heirs of the owner for the twenty-four month period.  (3) Written evidence that a disruption in the continuation of the firm would jeopardize the survivability of the firm.  B. The firm's permit to practice as a certified public accountant firm shall be renewed annually during the period of continuance of the firm. The board may charge a fee for applying for the continuation of business not to exceed the annual filing fee for firm permits.  Acts 2003, No. 335, §1; Acts 2016, No. 553, §1.
LA Rev Stat § 37:78 (2021)
2021 Louisiana Laws|Revised Statutes|Title 37 - Professions and Occupations|§78. Appointment of secretary of state as agent for nonresidents

RS 78 - Appointment of secretary of state as agent for nonresidents Application by any person or firm not a resident of this state for a certificate or a permit to practice shall constitute appointment of the secretary of state as the applicant's agent upon whom process may be served in any action or proceeding against the applicant arising out of any transaction or operation connected with or incidental to services performed by the applicant while a licensee within this state. Acts 1979, No. 510, §1; Acts 1990, No. 61, §1; Acts 1995, No. 190, §2; Acts 1997, No. 1466, §1; Acts 1999, No. 473, §1, eff. June 18, 1999.
LA Rev Stat § 37:80 (2021)
2021 Louisiana Laws|Revised Statutes|Title 37 - Professions and Occupations|§80. Investigations

RS 80 - Investigations A. The board may, upon receipt of a complaint or other information suggesting violations of this Part or of the rules adopted by the board pursuant to this Part, conduct investigations to determine whether there is probable cause to institute proceedings against any person or firm for such violation. An investigation shall not be a prerequisite to such proceedings in the event that a determination of probable cause can be made without investigation. B. The board may issue subpoenas to compel witnesses to testify or produce evidence in aid of such investigations. C. The board may review the publicly available information or professional work of certificate, license, or privilege holders on a general and random basis without any requirement of a formal complaint or suspicion of impropriety on the part of any particular certificate, license, or privilege holder. In the event that as a result of such review the board discovers reasonable grounds for a more specific investigation, the board may proceed as provided in this Section. Acts 1979, No. 510, §1; Acts 1987, No. 113, §1, eff. June 18, 1987; Acts 1991, No. 880, §1, eff. Jan. 1, 1992; Acts 1999, No. 473, §1, eff. June 18, 1999; Acts 2007, No. 102, §1.
LA Rev Stat § 37:82 (2021)
2021 Louisiana Laws|Revised Statutes|Title 37 - Professions and Occupations|§82. Reinstatement of licenses

RS 82 - Reinstatement of licenses A. In any case where the board has suspended or revoked a certificate or permit or refused to renew a certificate or permit, the board may, upon a written application by the person or firm affected and upon a showing of good cause, modify the suspension or reissue the certificate or permit or issue a new certificate or permit under a new number. B. The board shall specify the manner in which such applications shall be made including but not limited to the time period within which they shall be made and the circumstances in which hearings shall be held. C. Before reissuing or terminating the suspension of a certificate or permit, the board may require the applicant to show successful completion of specified continuing professional education and may make the reinstatement conditional and subject to satisfactory completion of a peer review conducted in such fashion as the board may specify or under such other conditions as the board may specify. Acts 1979, No. 510, §1; Acts 1987, No. 112, §1, eff. June 18, 1987; Acts 1991, No. 880, §1, eff. Jan. 1, 1992; Acts 1999, No. 473, §1, eff. June 18, 1999.
LA Rev Stat § 37:84 (2021)
2021 Louisiana Laws|Revised Statutes|Title 37 - Professions and Occupations|§84. Injunctions against unlawful acts; criminal penalties

RS 84 - Injunctions against unlawful acts; criminal penalties  A. Whenever the board believes that any person or firm has engaged in or is about to engage in any acts or practices which constitute or will constitute a violation of R.S. 37:83, the board may:  (1) Apply to the appropriate court for an order enjoining such acts or practices. Upon a showing by the board that such person or firm has engaged in or is about to engage in any such acts or practices, an injunction, a restraining order, or other appropriate order shall be granted by such court.  (2) Bring its information to the attention of the attorney general of any state, or other appropriate law enforcement officer, who may in his discretion cause appropriate criminal proceedings to be brought.  B. Any person or firm who knowingly violates any provision of R.S. 37:83 shall be guilty of a misdemeanor and upon conviction shall be subject to a fine of not more than two thousand dollars for each violation or imprisonment for not more than one year, or both.  Acts 1979, No. 510, §1; Acts 1987, No. 114, §1; Acts 1991, No. 880, §1, eff. Jan. 1, 1992; Acts 1995, No. 190, §2; Acts 1999, No. 473, §1, eff. June 18, 1999; Acts 2016, No. 553, §1.
LA Rev Stat § 37:85 (2021)
2021 Louisiana Laws|Revised Statutes|Title 37 - Professions and Occupations|§85. Single act evidence of practice

RS 85 - Single act evidence of practice  Evidence of the commission of a single act prohibited by this Part or any rules or regulations adopted pursuant to this Part is sufficient to justify additional fees, assessment of reasonable costs, a penalty, fine, injunction, restraining order, or conviction without evidence of a general course of conduct.  Acts 1979, No. 510, §1; Acts 1999, No. 473, §1, eff. June 18, 1999; Acts 2016, No. 553, §1.
LA Rev Stat § 37:87 (2021)
2021 Louisiana Laws|Revised Statutes|Title 37 - Professions and Occupations|§87. Licensee's working papers; client records

RS 87 - Licensee's working papers; client records  A.(1) Subject to the provisions of R.S. 37:86, all statements, records, schedules, working papers, and memoranda made by a licensee or a partner, shareholder, officer, director, member, manager, or employee of a licensee incident to or in the course of rendering services to a client while a licensee, except the reports submitted by the licensee to the client and except for records that are part of the client's records, shall be and remain the property of the licensee in the absence of an express agreement between the licensee and the client to the contrary. No such statement, record, schedule, working paper, or memorandum shall be sold, transferred, or bequeathed without the consent of the client or the client's personal representative or assignee to anyone other than one or more surviving partners, stockholders, members, or new partners, new stockholders, or new members of the licensee or any combined or merged firm or successor in interest to the licensee.  (2) This Section shall not prohibit any temporary transfer of work papers or other material necessary in the course of carrying out peer reviews or the disclosure of information pursuant to R.S. 37:86.  B. A licensee shall furnish to a client or former client upon request and reasonable notice the following:  (1) A copy of the licensee's working papers that are records which would ordinarily constitute part of the client's records and are not otherwise available to the client.  (2) Any accounting or other records belonging to or obtained from or on behalf of the client that the licensee removed from the client's premises or received for the client's account. The licensee may make and retain copies of such documents of the client when they form the basis for work done by the licensee.  (3) Any other items as specified by the board by rule.  C. This Section shall not require a licensee to retain any work paper beyond the period prescribed in R.S. 37:89.  D. This Section shall apply to all formats of documents including paper and electronic and regardless of storage location.  Acts 1979, No. 510, §1; Acts 1992, No. 294, §2, eff. June 17, 1992; Acts 1995, No. 190, §2; Acts 1999, No. 473, §1, eff. June 18, 1999; Acts 2016, No. 553, §1.
LA Rev Stat § 37:88 (2021)
2021 Louisiana Laws|Revised Statutes|Title 37 - Professions and Occupations|§88. Accounting and review services for governmental entities

RS 88 - Accounting and review services for governmental entities Notwithstanding any provision of Chapter 15 of Title 42 of the Louisiana Revised Statutes of 1950 to the contrary, a licensee may be engaged to conduct an audit or review of the books and accounts of a governmental entity for which such licensee also performs, or has performed, other accounting, advisory, or other services, provided that the performance of such other services does not or has not impaired the independence of the licensee with respect to the governmental entity and such other services are or have been performed in conformity with the ethical rules and interpretations governing the independence of a licensee, as prescribed by the American Institute of Certified Public Accountants. A licensee is not precluded from issuing a report with respect to a compilation of financial statements for a governmental entity with respect to which the licensee is not independent so long as the licensee specifically discloses the lack of independence prior to such engagement. Acts 1986, No. 810, §1, eff. July 10, 1986; Acts 1999, No. 473, §1, eff. June 18, 1999; Acts 2006, No. 214, §1.
LA Rev Stat § 37:89 (2021)
2021 Louisiana Laws|Revised Statutes|Title 37 - Professions and Occupations|§89. Right of licensees to discard documents three years after completion of engagement

RS 89 - Right of licensees to discard documents three years after completion of engagement A. No licensee who has retained documents generated during, or relevant to, the performance of an engagement for at least three years after completion of that engagement shall have any obligation to a client or any other party to continue to retain such documents. After the expiration of three years from the completion of any engagement, such licensee performing that engagement may dispose of all documents generated during the course of, or relevant to, that engagement by any means, including physical destruction, without thereby incurring liability for damages in tort, contract, or quasi contract to any person. B. The term "document" is used in this Section as it is encompassed in Code of Civil Procedure Article 1461. C. If a licensee receives written notice of the commencement of a review panel pursuant to Part II of this Chapter or any judicial proceeding or ethical investigation arising out of or relating to his or its performance of any engagement, then the effect of Subsections A and B of this Section shall be suspended until the termination of the review panel, judicial proceeding, or ethical investigation. A judicial proceeding shall be terminated by final judgment. An investigation or administrative proceeding arising therefrom shall be terminated by written notice by the administrative, regulatory, or professional society of termination of the investigation or proceeding. A review panel shall be terminated as provided in Part II of this Chapter. D. Nothing in this Section shall impair the right of any person to demand production of any document which has not been disposed of in accordance with the provisions of Subsection A of this Section. Acts 1991, No. 880, §1, eff. Jan. 1, 1992; Acts 1999, No. 473, §1, eff. June 18, 1999.
LA Rev Stat § 37:90 (2021)
2021 Louisiana Laws|Revised Statutes|Title 37 - Professions and Occupations|§90. Accounting documents sent out of state by the insurance commissioner

RS 90 - Accounting documents sent out of state by the insurance commissioner A. Any document generated by a licensee in the course of an engagement which is sent outside this state by the commissioner of insurance and which is disclosed to an entity of another state, the federal government, or another country pursuant to R.S. 22:1983(I)(2), or any other statute or grant of authority, shall be held confidential by that entity and shall not be divulged to any third party. B. Notwithstanding any other provision of law to the contrary, any lawsuit arising out of or predicated on documents or the content of documents generated by a licensee in the course of an engagement and sent outside this state by the commissioner of insurance pursuant to R.S. 22:1983(I)(2), or any other statute or grant of authority, shall be governed by the prescriptive and preemptive provisions of R.S. 9:5604. C. The term "document" is used in this Section as it is encompassed in Code of Civil Procedure Article 1461. Acts 1992, No. 294, §2, eff. June 17, 1992; Acts 1999, No. 473, §1, eff. June 18, 1999; Acts 2008, No. 415, §2, eff. Jan. 1, 2009.
LA Rev Stat § 37:91 (2021)
2021 Louisiana Laws|Revised Statutes|Title 37 - Professions and Occupations|§91. Privity of contract

RS 91 - Privity of contract  A. This Section shall apply to all causes of action specified in this Section filed on or after June 18, 1999.  B. No action based on negligence may be brought against any defendant licensee, or any employee or principal of a defendant licensee, unless the plaintiff claims to have been injured as a result of their justifiable reliance upon financial statements or other information examined, compiled, reviewed, certified, audited, prepared pursuant to a preparation of financial statement engagement, or otherwise prepared, reported, or opined on by the defendant licensee or in the course of the defendant licensee's engagement to provide other services and at least one of the following conditions apply:  (1) The plaintiff is the issuer or successor of the issuer of the financial statements or other information examined, compiled, reviewed, certified, audited, prepared pursuant to a preparation of financial statement engagement, or otherwise prepared, reported, or opined on by the defendant licensee, and such plaintiff has engaged the defendant licensee to examine, compile, review, certify, audit, prepare pursuant to a preparation of financial statement engagement, or otherwise report or render an opinion on such financial statements or to provide other services.  (2) The defendant licensee was aware at the time the engagement was undertaken that the financial statements or other information were to be made available for use in connection with a specified transaction by the plaintiff who was specifically identified to the defendant licensee, was aware that the plaintiff intended to rely upon such financial statements or other information in connection with the specified transaction, and had direct contact and communication with the plaintiff and expressed by words and conduct the defendant licensee's understanding of the reliance on such financial statements or other information.  Acts 1992, No. 611, §2; Acts 1999, No. 473, §1, eff. June 18, 1999; Acts 2016, No. 553, §1.
LA Rev Stat § 37:92 (2021)
2021 Louisiana Laws|Revised Statutes|Title 37 - Professions and Occupations|§92. Prescriptive and peremptive period

RS 92 - Prescriptive and peremptive period Notwithstanding any other law to the contrary, the prescriptive and peremptive period in all actions brought in this state against any licensee or any employee or principal of a licensee shall be governed exclusively by R.S. 9:5604. The scope of the duty of a licensee or an employee or principal of a licensee to clients and nonclients shall be determined exclusively by R.S. 37:91, regardless of the domicile of the parties involved. Acts 1993, No. 946, §1, eff. June 25, 1993; Acts 1999, No. 473, §1, eff. June 18, 1999.