reglab/statecodes huggingface dataset:
Louisiana Administrative Code › Title 46 - PROFESSIONAL AND OCCUPATIONAL STANDARDS › Part XIX - Certified Public Accountants › Chapter 3 - Operating Procedures › Section XIX-315 - Duties of the Executive Director

Current through Register Vol. 50, No. 6, June 20, 2024
A.
				The executive director shall manage the day-to-day affairs of the board's
				office, supervise the personnel of the board and perform such other duties as
				may be assigned from time to time by the board. The board may delegate
				appointing authority to the executive director with respect to agency staff
				positions.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  37:71 et seq.
Louisiana Administrative Code › Title 46 - PROFESSIONAL AND OCCUPATIONAL STANDARDS › Part XIX - Certified Public Accountants › Chapter 3 - Operating Procedures › Section XIX-317 - Substance Abuse and Drug-Free Workplace Policy

Current through Register Vol. 50, No. 6, June 20, 2024
A. The board has adopted a written Substance
				Abuse and Drug-Free Workplace Policy applicable to employees, appointees,
				prospective employees and prospective appointees requiring testing for illegal
				drugs and unauthorized substances in accordance with
				R.S.
				49:1001 et seq., and Executive Order
				98-38.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  37:71 et seq.
Louisiana Administrative Code › Title 46 - PROFESSIONAL AND OCCUPATIONAL STANDARDS › Part XIX - Certified Public Accountants › Chapter 3 - Operating Procedures › Section XIX-319 - Assessment of Application, Annual and Other Fees

Current through Register Vol. 50, No. 6, June 20, 2024
A. Certification, firm permit application,
				renewal, and other fees shall be assessed by the board in amounts not to exceed
				the following.
Application Fees
Original certification application
$250
Reciprocal certification application
$120
Retired status application
$50
Reinstatement of certificate application
$500
Firm permit application
$250
Annual Fees
Renewal of certificate
$120
Registration CPA inactive status
$60
Registration CPA retired status
$50
Renewal of firm permit
$100
Plus per owner over 10
not to exceed
$25
$2,500
Notice of substantial equivalency
$100
Other Fees (in amounts not to
							 exceed)
Temporary (provisional) licenses
$100
Replacement of a CPA certificate
$50*
Transfer of grades transfer fee
$50
Written verifications
$50
Pre-Exam Evaluation
$100
Delinquent and other fees are cited in the
							 Act.
B.
				*A replacement certificate shall be issued at the holder's request upon payment
				of fee and compliance with the following requirements.
1. In the event of a certificate which has
				been lost, the request for replacement must be accompanied by a sworn statement
				that the certificate is lost.
2. In
				the event of a certificate which has been mutilated, the mutilated certificate
				must be returned to the board and if it is mutilated beyond the point of being
				able to be identified, the request must also be accompanied by a sworn
				statement that the return document is, in fact, the certificate.
3. If the request for replacement is to have
				a change in the name in which the certificate is issued, the original
				certificate must be returned to the board and the request must be accompanied
				by the appropriate documentation of the name change.
Louisiana Administrative Code › Title 46 - PROFESSIONAL AND OCCUPATIONAL STANDARDS › Part XIX - Certified Public Accountants › Chapter 5 - Qualifications; Education and Examination › Section XIX-501 - Definition

Current through Register Vol. 50, No. 6, June 20, 2024
Accredited University or College
-a
				  university or college accredited by any one of the six regional accreditation
				  associations and any other accrediting organization recognized by the
				  board.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  37:71 et seq.
Louisiana Administrative Code › Title 46 - PROFESSIONAL AND OCCUPATIONAL STANDARDS › Part XIX - Certified Public Accountants › Chapter 5 - Qualifications; Education and Examination › Section XIX-503 - Educational Requirements

Current through Register Vol. 50, No. 6, June 20, 2024
A. To be
				eligible for examination by and under auspices of the board, an applicant shall
				possess a baccalaureate or higher degree, duly conferred by an accredited
				university or college recognized and approved by the board. The applicant shall
				present evidence which shall consist of one or more official transcripts
				certifying that the applicant has attained the foregoing degree and educational
				hours, and said transcripts shall evidence award of credit for satisfactory
				completion of the following courses and credit hours, according to whether such
				courses and credits are taken as an undergraduate course and semester hour or a
				graduate course and semester hour.
Undergraduate Semester
							 Hours
Graduate Semester
							 Hours
Accounting Courses
Intermediate
6
3
Cost
3
3
Income tax
3
3
Undergraduate Semester
							 Hours
Graduate Semester Hours
Accounting
							 Courses
Auditing
3
3
Accounting Electives above the basic and beyond the
							 elementary level
9
9
Total Accounting Courses
24
21
Undergraduate Semester Hours
Graduate Semester Hours
Business Courses (other than Accounting
							 Courses)
24
24
Including at least 3 semester hours in Business
							 Law
Total Business Courses
24
24
1. The board
				will accept for business course credit semester hours earned in courses offered
				through the institution's College of Business and reported on official
				transcripts in the following areas:
a.
				business law;
b.
				economics;
c. management;
d. marketing;
e. business communications including
				technical writing;
f.
				statistics;
g. finance;
h. information technology systems;
i. mathematics (as it pertains to business);
j. data analytics (college of
				business or any other college);
k.
				other business-related content areas included in the Uniform CPA Examination
				Blueprints or as may be approved by the board.
l. CPA examination review courses if the
				curriculum is developed and taught by a faculty member under contract at the
				accredited college or university which is offering the course for
				credit.
Louisiana Administrative Code › Title 46 - PROFESSIONAL AND OCCUPATIONAL STANDARDS › Part XIX - Certified Public Accountants › Chapter 5 - Qualifications; Education and Examination › Section XIX-505 - Examination

Current through Register Vol. 50, No. 6, June 20, 2024
A. The examination
				shall test the knowledge and skills required for performance as a newly
				licensed certified public accountant. The examination shall include the subject
				areas of accounting and auditing and related knowledge and skills as the board
				may require. The examination shall consist of:
1. the uniform certified public accountant
				examination developed and scored by the American Institute of Certified Public
				Accountants; or
2. if applicable,
				the International uniform CPA qualification examination (IQEX) developed and
				scored by the American Institute of Certified Public Accountants.
Louisiana Administrative Code › Title 46 - PROFESSIONAL AND OCCUPATIONAL STANDARDS › Part XIX - Certified Public Accountants › Chapter 7 - Qualifications; Application for CPA Examination › Section XIX-701 - Application Forms

Current through Register Vol. 50, No. 6, June 20, 2024
A. Application for
				the uniform certified public accountant examination shall be made on the
				appropriate forms provided or approved by the board as provided in
				§505 B
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  37:71 et seq.
Louisiana Administrative Code › Title 46 - PROFESSIONAL AND OCCUPATIONAL STANDARDS › Part XIX - Certified Public Accountants › Chapter 7 - Qualifications; Application for CPA Examination › Section XIX-703 - Examination Application

Current through Register Vol. 50, No. 6, June 20, 2024
A. First
				time or transfer candidates or applicants must complete an initial application
				form. An official transcript from each institution at which original credit
				toward the educational requirements was earned must accompany the initial
				application form. Official evidence of baccalaureate or higher degree conferral
				must be included, regardless of any other degrees the candidate has
				earned.
B. Candidates or applicants
				who have completed courses in fulfillment of the educational requirement in
				institutions outside Louisiana are required to submit course descriptions of
				all accounting and business courses not clearly identified by titles as listed
				in §503
C. Candidates or applicants
				who have completed educational requirements at institutions outside the U.S.
				must have their credentials evaluated by a board recognized evaluation service
				provider.
D. An application will
				not be considered filed until all required fees and all required supporting
				documents have been received by the board or its designee, including proof of
				identity as determined by the board and specified on the application form,
				official transcripts and proof that the candidate has satisfied the education
				and other requirements.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  37:71 et seq.
Louisiana Administrative Code › Title 46 - PROFESSIONAL AND OCCUPATIONAL STANDARDS › Part XIX - Certified Public Accountants › Chapter 7 - Qualifications; Application for CPA Examination › Section XIX-705 - Originals or Certified Copies Required

Current through Register Vol. 50, No. 6, June 20, 2024
A. As it applies to this Chapter, all
				documents required to be submitted must be the original or certified copies
				thereof. For good cause shown, the board may waive or modify this
				requirement.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  37:71 et seq.
Louisiana Administrative Code › Title 46 - PROFESSIONAL AND OCCUPATIONAL STANDARDS › Part XIX - Certified Public Accountants › Chapter 7 - Qualifications; Application for CPA Examination › Section XIX-707 - Rejection or Refusal of Application

Current through Register Vol. 50, No. 6, June 20, 2024
A. The board may reject or refuse to consider
				any application which is not complete in every detail, including submission of
				every document required by the application form and received in the board's
				office; or for applications for the CPA examination, received in the office of
				the board's agent by the appropriate due date.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  37:71 et seq.
Louisiana Administrative Code › Title 46 - PROFESSIONAL AND OCCUPATIONAL STANDARDS › Part XIX - Certified Public Accountants › Chapter 7 - Qualifications; Application for CPA Examination › Section XIX-709 - Fees

Current through Register Vol. 50, No. 6, June 20, 2024
A. Each application
				for certification or firm permit shall be accompanied by a fee set by the
				board. Should such application be rejected, the fee less any service charge
				shall be refunded. Additional information on fees is included in Chapter
				3.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  37:71 et seq.
Louisiana Administrative Code › Title 46 - PROFESSIONAL AND OCCUPATIONAL STANDARDS › Part XIX - Certified Public Accountants › Chapter 9 - Qualifications for Initial Certificate › Section XIX-901 - Eligibility for an Initial Certificate

Current through Register Vol. 50, No. 6, June 20, 2024
A. To be eligible for initial certification,
				an applicant shall present proof, documented in a form satisfactory to the
				board, that he has attained age 18, met the education requirements of
				§503 E, and obtained such professional
				experience as is prescribed by §903
B. To be eligible for reinstatement of a
				certificate which has expired by virtue of nonrenewal, or which was registered
				in inactive or retired status because an exemption from CPE had been granted,
				the applicant must satisfy the requirements of
				§1105 D
C. In satisfaction of the experience
				requirement, the applicant must submit such substantiating written statements
				and documentation in such form as the board shall require, from employers or
				others who have actual knowledge of such facts. Complete applications are due
				as prescribed in
				§1105. A Written
				statements confirming an applicant's experience must be submitted with the
				application. An application received without proper support, or support
				received without the application, is not acceptable.
D. In satisfaction of the education
				requirements, the applicant must submit official transcripts for college
				credits earned after initial application for the CPA examination and any
				supporting documents evidencing proof of additional credits as required by the
				board. Any courses taken outside of Louisiana must include a copy of the course
				description(s) not clearly identified by the course title, or as requested by
				the board.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  37:71 et seq.
Louisiana Administrative Code › Title 46 - PROFESSIONAL AND OCCUPATIONAL STANDARDS › Part XIX - Certified Public Accountants › Chapter 9 - Qualifications for Initial Certificate › Section XIX-903 - Qualifying Experience

Current through Register Vol. 50, No. 6, June 20, 2024
A. The
				experience required to be demonstrated for issuance of an initial certificate
				pursuant to
				R.S.
				37:75.G shall meet the requirements of this
				rule.
1. Experience may consist of providing
				any type of services or advice using accounting, attest, management advisory,
				financial advisory, tax, or consulting skills.
2. The applicant shall have their experience
				verified to the board by a certificate holder or one from another state.
				Acceptable experience shall include employment in government, industry,
				academia, or public practice. The board shall look at such factors as the
				complexity and diversity of the work.
a.
				Complexity and diversity of experience includes:
i. employment as a teacher of subjects
				primarily in the accounting discipline for an accredited college or university
				as defined in §501:
(a). the applicant shall
				have developed and or taught more than one academic course required to sit for
				the CPA exam;
(b). the applicant
				shall have taught an accumulated course load of 24 semester hours or its
				equivalent for a period of no less than one year in the four years immediately
				preceding the date of application.
3. Any certificate holder who has been
				requested by an applicant to submit to the board evidence of the applicant's
				experience and has refused to do so shall, upon request by the board, explain
				in writing or in person the basis for such refusal.
4. The board may require any certificate
				holder who has furnished evidence of an applicant's experience to substantiate
				the information.
5. Any applicant
				may be required to appear before the board or its representative to supplement
				or verify evidence of experience.
6. The board may inspect documentation
				relating to an applicant's claimed experience.
Louisiana Administrative Code › Title 46 - PROFESSIONAL AND OCCUPATIONAL STANDARDS › Part XIX - Certified Public Accountants › Chapter 11 - Issuance and Renewal of Certificate; Reinstatement › Section XIX-1101 - Certificate

Current through Register Vol. 50, No. 6, June 20, 2024
A. When an
				applicant has met all the requirements for certification, the board shall issue
				to him a certificate that he is a certified public accountant in the state of
				Louisiana. All such certificates shall be valid only when signed by the chair
				and secretary of the board.
B.
				Prior to the issuance of his certificate, each such applicant shall be required
				to execute an oath as prescribed by the board. In addition, the board may
				require an examination in ethics.
C.R.S.
				37:75(I) provides for the
				granting of a certificate under the Act to individuals who, except for the
				experience requirement, met the requirements to become a CPA that existed at
				June 17, 1999. Accordingly,
				R.S.
				37:75(I) pertains to
				individuals who, prior to June 18, 1999, the effective date of the Act,
				previously held a valid certificate issued under former law. Such individuals
				are included as eligible to apply for a certificate under
				R.S.
				37:75(I) irrespective of
				whether such individuals were currently registered in good standing as of the
				effective date of the Act, but provided that any certificate or license that
				was not in good standing as of June 17, 1999, was unrelated to a suspension,
				restriction, revocation, or a relinquishment which resulted from a board
				disciplinary action, consent order, or settlement agreement.
1. Prior to obtaining a certificate under the
				Act, individuals referenced by the
				R.S.
				37:75(I) are required to
				renew and register their inactive status with the board annually and pay the
				annual renewal fee.
2. The
				experience required to be furnished to the board to be issued a certificate
				under the Act must conform to all of the requirements of
				R.S.
				37:75(G) and related board
				rules and must be submitted with an application form provided by the board for
				this purpose and with the applicable fee.
3.R.S.
				37:75(I) is only available
				for an initial certificate after June 17, 1999 under the Act. Subsequent to any
				issuance of a certificate under
				R.S.
				37:75(I), renewals and
				applications for reinstatements of the certificate must conform to the
				requirements of
				R.S.
				37:76 and related board rules.
Louisiana Administrative Code › Title 46 - PROFESSIONAL AND OCCUPATIONAL STANDARDS › Part XIX - Certified Public Accountants › Chapter 11 - Issuance and Renewal of Certificate; Reinstatement › Section XIX-1103 - By Reciprocity

Current through Register Vol. 50, No. 6, June 20, 2024
A.
				Definition
In Good Standing
-the applicant is in
				  compliance with the rules and regulations of the appropriate licensing board,
				  including payment of the annual registration fee, and any penalties and other
				  costs attached thereto. In the case of board-imposed disciplinary or
				  administrative sanctions, the applicant must have complied with all of the
				  provisions of the appropriate licensing board order.
B. The board shall issue a certificate to an
				applicant pursuant to
				R.S.
				37:76(C)(2) who holds a
				valid and in good standing certificate, license or permit issued by a
				substantially equivalent state as determined by the board or its designee. The
				applicant's experience shall be substantially equivalent to the requirements of
				R.S.
				37:75(G) and the rules there
				under.
1. Verification of substantial
				equivalency under
				R.S.
				37:94.A(1) and
				R.S.37:94.A(2) may be made by the
				board or its designee.
2.
				Repealed.
Louisiana Administrative Code › Title 46 - PROFESSIONAL AND OCCUPATIONAL STANDARDS › Part XIX - Certified Public Accountants › Chapter 11 - Issuance and Renewal of Certificate; Reinstatement › Section XIX-1105 - Certificate Application, Annual Renewals, Inactive or Retired Registration, Reinstatement, Practice Privileges under Substantial Equivalency

Current through Register Vol. 50, No. 6, June 20, 2024
A. Applications
1. Applications for initial or reciprocal
				certificates pursuant to
				R.S.
				37:76.F shall be made online via the Internet
				or on forms that may be furnished by the board, and shall be accompanied by
				application fees fixed by the board pursuant to
				§319 The forms shall contain all of the
				items and information requested in the appropriate space in order to be
				acceptable.
2. Applications shall
				contain all of the information required by the board including but not limited
				to information regarding the satisfaction and verification of the requirements
				of R.S.
				37:75(G) and other
				requirements as required by the Act or by the board.
Louisiana Administrative Code › Title 46 - PROFESSIONAL AND OCCUPATIONAL STANDARDS › Part XIX - Certified Public Accountants › Chapter 11 - Issuance and Renewal of Certificate; Reinstatement › Section XIX-1107 - Change in Address or Practice Status

Current through Register Vol. 50, No. 6, June 20, 2024
A. All certified public accountants,
				individuals registered in inactive or retired status, and individuals who have
				the privilege to practice under substantial equivalency shall be responsible
				for keeping the board informed of their current mailing address, email address,
				and practice status, and shall notify the board in writing of any changes
				within 30 days.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  37:71 et seq.
Louisiana Administrative Code › Title 46 - PROFESSIONAL AND OCCUPATIONAL STANDARDS › Part XIX - Certified Public Accountants › Chapter 13 - Maintenance of Competency; Continuing Professional Education (CPE) › Section XIX-1301 - Basic Requirements

Current through Register Vol. 50, No. 6, June 20, 2024
A. Each
				certificate holder shall participate in a minimum of 20 hours of continuing
				professional education (CPE) annually, and at least 80 hours of continuing
				professional education (CPE) within a rolling two-calendar-year period defined
				as the compliance period in
				§1301. F.1 Prior to
				January 1, 2016, each certificate holder shall participate in at least 120
				hours of continuing professional education (CPE) every three years.
1. Accounting and Auditing Requirements.
				Certificate holders who participate in one or more attest engagements during
				the calendar year shall complete at least 8 hours during the calendar year in
				the subject area described in
				§1307. A.1 in
				fulfilling the above requirements. Certificate holders participating in attest
				engagements include those responsible for conducting substantial portions of
				the procedures and those responsible for planning, directing, or reporting on
				attest engagements. Persons who "plan, direct, and report" generally include
				the in-charge accountant, the supervisor or manager, and the firm owner who
				signs or authorizes someone to sign the attest engagement report on behalf of
				the firm.
2. Professional Ethics
				Requirements. All certificate holders who are required to complete CPE shall
				complete a course in professional ethics as required by the board, the contents
				of which must have been pre-approved by the board.
3. Personal Development Limitations. Personal
				development hours in excess of 20 hours during a calendar year will be
				disallowed and cannot be used for CPE credit. Prior to January 1, 2016,
				personal development hours cannot exceed 50 percent of the total qualifying
				CPE.
4. Reporting Method. Each
				certificate holder shall, when applying for certificate renewal, report CPE
				information in the manner approved by the board.
5. Reporting. The CPE must be reported to the
				board no later than January 31 after the end of each December 31 calendar year.
				Prior to February 1, 2016, the CPE must be reported to the board no later than
				January 31 after the end of the December 31 compliance period.
Louisiana Administrative Code › Title 46 - PROFESSIONAL AND OCCUPATIONAL STANDARDS › Part XIX - Certified Public Accountants › Chapter 13 - Maintenance of Competency; Continuing Professional Education (CPE) › Section XIX-1303 - Standards for Program

Current through Register Vol. 50, No. 6, June 20, 2024
A. Program
				Development
1. The program shall contribute
				directly to the professional competence of the participants.
2. The stated program objectives shall
				specify the level of knowledge the participant should have obtained or level of
				knowledge he should be able to demonstrate upon completing the
				program.
3. The education and/or
				experience prerequisites for the program should be stated.
4. Programs shall be developed by
				individual(s) qualified in the subject matter.
5. Program content shall be
				current.
6. A program shall be
				reviewed by an individual(s) qualified in the subject matter and knowledgeable
				in instructional design, other than the preparer(s).
Louisiana Administrative Code › Title 46 - PROFESSIONAL AND OCCUPATIONAL STANDARDS › Part XIX - Certified Public Accountants › Chapter 13 - Maintenance of Competency; Continuing Professional Education (CPE) › Section XIX-1305 - Programs which Qualify

Current through Register Vol. 50, No. 6, June 20, 2024
A. The
				overriding consideration in determining whether a specific program qualifies as
				acceptable continuing education is that it be a formal program of learning
				which contributes directly to the professional knowledge and professional
				competence of an individual certificate holder. Formal programs of learning are
				those programs that are designed, and primarily intended, as educational
				activities, and comply with all CPE standards. Magazines and reference
				materials are not designed as educational programs nor do they comply with CPE
				standards. Accordingly, examinations on magazine articles or reference
				materials will not qualify for credit unless a formal program of learning was
				developed in addition to the examination. CPE credit will not be allowed for
				programs which have content that is in violation or is not in compliance with
				the Act or rules of the board.
B.
				Continuing education programs qualify if they meet the above standards and if:
1. a written outline of the program is
				prepared in advance and preserved;
2. group programs are at least 50 minutes in
				length and self-study programs are at least 25 minutes in length; and
3. a record of registration and attendance or
				test results is maintained.
Louisiana Administrative Code › Title 46 - PROFESSIONAL AND OCCUPATIONAL STANDARDS › Part XIX - Certified Public Accountants › Chapter 13 - Maintenance of Competency; Continuing Professional Education (CPE) › Section XIX-1309 - Credit Hours Granted

Current through Register Vol. 50, No. 6, June 20, 2024
A. Class Hours
1. Only class hours or the equivalent (and
				not student hours devoted to preparation) will be counted.
2. Continuing education credit will be given
				with a minimum of 50 minutes constituting one hour. For continuous conferences,
				conventions and other programs when individual segments are less than 50
				minutes, the sum of the segments will be considered equal to one total program.
				Under the following conditions, one-half credits (equal to 25 minutes each) may
				be permitted:
a. for group programs, after at
				least one 50-minute hour credit has been earned, half credits (of 25 minutes)
				are permitted;
b. for self-study
				programs, half credits (of 25 minutes) are permitted.
3. When the total minutes of the total
				program are greater than 50, but not equally divisible by 50, the CPE credits
				granted must be rounded down to the nearest one-half credit. (For example, CPE
				with segments totaling 140 minutes would be granted two and one-half CPE
				credits.)
4. Credit courses at
				accredited universities or colleges shall earn 15 hours of continuing education
				for each semester hour of credit. A quarter hour credit shall equal 10
				hours.
5. Continuing education
				credit allowable for noncredit short courses at accredited universities or
				colleges shall equal time in class in accordance with
				§1309. A 2
Louisiana Administrative Code › Title 46 - PROFESSIONAL AND OCCUPATIONAL STANDARDS › Part XIX - Certified Public Accountants › Chapter 13 - Maintenance of Competency; Continuing Professional Education (CPE) › Section XIX-1311 - Maintenance of Records and Control

Current through Register Vol. 50, No. 6, June 20, 2024
A. Participants in CPE programs shall retain
				the documentation of their participation in CPE programs for a period of five
				years after the end of the calendar year in which the program is completed.
				Participants in CPE programs shall also retain advance materials, which should
				include the requirements set forth in
				§1303. B 1, and other
				promotional material which reflects the content of a course and the name of the
				instructor(s) in the event the participant is requested by the board to
				substantiate the course content.
B.
				Acceptable evidence of completion includes, but is not limited to, the
				following:
1. for group programs, a
				certificate of attendance or other verification supplied by the sponsor which
				includes:
a. sponsorship
				organization;
b. name and signature
				of a sponsor representative;
c.
				participants name;
d. location of
				course;
e. title and/or description
				of content;
f. dates attended;
				and
g. the qualifying hours
				recommended by the course sponsor;
Louisiana Administrative Code › Title 46 - PROFESSIONAL AND OCCUPATIONAL STANDARDS › Part XIX - Certified Public Accountants › Chapter 17 - Rules of Professional Conduct › Section XIX-1701 - Independence, Integrity (Repealed)

Current through Register Vol. 50, No. 6, June 20, 2024
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  37:71 et seq.
Louisiana Administrative Code › Title 46 - PROFESSIONAL AND OCCUPATIONAL STANDARDS › Part XIX - Certified Public Accountants › Chapter 17 - Rules of Professional Conduct › Section XIX-1703 - Competence and Professional Standards

Current through Register Vol. 50, No. 6, June 20, 2024
A. Definition
Professional Standards
- include but are not
				  limited to those standards defined by Statements on Auditing Standards (SAS);
				  Statements on Standards for Accounting and Review Services (SSARS); Statements
				  on Standards for Consulting Services (SSCS); Statements on Standards for
				  Attestation Engagements (SSAE); and Standards for Performing and Reporting on
				  Peer Reviews or Quality Reviews issued by the American Institute of Certified
				  Public Accountants; auditing standards issued by the Comptroller General of the
				  United States for governmental audits and those issued by the PCAOB for public
				  company audits.
B.
				Competence. A licensee shall not undertake any engagement for performance of
				professional services which he cannot reasonably expect to complete with due
				professional competence.
C.
				Professional Standards. Licensees shall comply with all applicable professional
				standards, including but not limited to those listed in §1703A.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  37:71 et seq.
Louisiana Administrative Code › Title 46 - PROFESSIONAL AND OCCUPATIONAL STANDARDS › Part XIX - Certified Public Accountants › Chapter 17 - Rules of Professional Conduct › Section XIX-1705 - Responsibilities to Clients (Repealed)

Current through Register Vol. 50, No. 6, June 20, 2024
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  37:71 et seq.
Louisiana Administrative Code › Title 46 - PROFESSIONAL AND OCCUPATIONAL STANDARDS › Part XIX - Certified Public Accountants › Chapter 19 - Investigations; Hearings; Suspension, Revocations or Restrictions; Reinstatements › Section XIX-1901 - Charges in Writing; Investigative Files

Current through Register Vol. 50, No. 6, June 20, 2024
A. Charges against holders of CPA
				certificates, practice privileges, and/or firm permits shall be made in
				writing, signed by the persons preferring the charges and addressed or
				delivered to the board.
B.
				Investigative files may be established or opened by any member of the board or
				other person who has been designated as investigating officer in accordance
				with §1903, for the purpose of investigating any potential violations of the
				rules, regulations or statutes, which the board is authorized to enforce,
				whether as a result of charges made in accordance with
				§1901. A or otherwise
				initiated by the investigating officer. Any investigating officer may engage
				the assistance of counsel as he deems necessary and appropriate. Such counsel
				may also later serve as complaint counsel if an adjudicative proceeding is
				scheduled, but may not act as independent counsel in the same matter.
C. The board's staff may establish or open an
				investigative file:
1. upon receipt of written
				charges as described in
				§1901 A; or
2. at the written direction of any member of
				the board or other person who has been designated as investigating officer in
				accordance with §1903; or
3. upon
				receipt of other publicly available information which is suggestive of any
				potential violations of the rules, regulations, or statutes which the board is
				authorized to enforce. The source of such other information must be identified
				in the file.
Louisiana Administrative Code › Title 46 - PROFESSIONAL AND OCCUPATIONAL STANDARDS › Part XIX - Certified Public Accountants › Chapter 19 - Investigations; Hearings; Suspension, Revocations or Restrictions; Reinstatements › Section XIX-1903 - Investigating Officer

Current through Register Vol. 50, No. 6, June 20, 2024
A. All charges
				shall be referred to the members of the board or other persons designated as
				investigating officers, who are appointed by the board chair. The investigating
				officer is the person who determines preliminary "probable cause" on behalf of
				the board, as referred to in
				R.S.
				37:81(A).
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  37:71 et seq.
Louisiana Administrative Code › Title 46 - PROFESSIONAL AND OCCUPATIONAL STANDARDS › Part XIX - Certified Public Accountants › Chapter 19 - Investigations; Hearings; Suspension, Revocations or Restrictions; Reinstatements › Section XIX-1905 - Investigations

Current through Register Vol. 50, No. 6, June 20, 2024
A. Investigations
				shall generally be conducted by board staff on behalf of the investigating
				officer, but the investigating officer may engage other investigators,
				inspectors, special agents, or any other personnel he may deem necessary and
				appropriate to conduct the investigation. All correspondence and information
				submitted in the course of the investigation shall be addressed or delivered to
				the board's office, unless otherwise authorized by the investigating
				officer.
B. Information provided or
				obtained in the course of an investigation shall be reviewed by the
				investigating officer for a determination of "probable cause" or "no probable
				cause."
C. Some allegations may be
				settled informally by the investigating officer and the individual when the
				investigating officer ascertains that the matter does not rise to the level
				requiring formal disposition. These matters may be resolved by the individual's
				compliance with directives which will bring the individual in compliance with
				applicable rules or statutes, or by other means deemed appropriate by the
				investigating officer. Upon resolution of such matters, the investigating
				officer shall report to the board the action taken to settle the matter, and
				shall report "no cause for further action."
D. If the investigating officer determines
				that "probable cause" exists, a written notice shall be mailed to the
				respondent in accordance with
				R.S.
				49:961.C of the Louisiana Administrative
				Procedure Act, affording the respondent an opportunity to demonstrate that he
				is not in violation of applicable rules, regulations and/or statutes.
1. The notice shall inform the respondent
				that the investigating officer has preliminarily concluded that "probable
				cause" exists. The notice shall also contain the alleged facts of the case and
				a citation of the rules, regulations and statutes the respondent is alleged to
				have violated, and may contain any other information the investigating officer
				deems appropriate.
2. The notice
				shall be mailed to the respondent by certified mail, or such other delivery
				methods available to the board, to the respondent's address last known to the
				board or to the respondent's registered agent for service of process.
3. The respondent will be given no less than
				fifteen days after the date of the notice to submit a written response to the
				board's office. For good cause shown, the investigating officer may grant
				additional time for the respondent to respond to the notice.
4. The investigating officer shall consider
				the respondent's response to the notice, if any, before making a final
				determination as to "probable cause" or "no probable cause."
Louisiana Administrative Code › Title 46 - PROFESSIONAL AND OCCUPATIONAL STANDARDS › Part XIX - Certified Public Accountants › Chapter 19 - Investigations; Hearings; Suspension, Revocations or Restrictions; Reinstatements › Section XIX-1907 - Completion of Investigation

Current through Register Vol. 50, No. 6, June 20, 2024
A. Upon
				completion of each investigation, the investigating officer shall report to the
				board a finding of "probable cause" or "no probable cause" with respect to a
				violation by a CPA of a statute or rule enforced by the board.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  37:71 et seq.
Louisiana Administrative Code › Title 46 - PROFESSIONAL AND OCCUPATIONAL STANDARDS › Part XIX - Certified Public Accountants › Chapter 19 - Investigations; Hearings; Suspension, Revocations or Restrictions; Reinstatements › Section XIX-1909 - Hearing

Current through Register Vol. 50, No. 6, June 20, 2024
A. The right to
				examine reports, if any, and evidence, referred to in
				R.S.
				37:81.B, may be exercised by the respondent
				or the respondent's attorney by submitting a written request to the board's
				office.
1. A copy of any written materials
				which will be presented as evidence at the administrative hearing, and if
				requested the names of individuals who may testify at the hearing, shall be
				mailed to the person making such written request referred to above, or shall be
				furnished in person at the board's office if requested, as promptly as possible
				if available at the time of the request, but shall be provided no later than
				fifteen working days prior to the date of hearing.
2. Failure to provide the information no
				later than fifteen working days prior to the date of hearing, after having
				received a written request referred to herein, shall be grounds for the board
				to consider a continuance of the hearing if requested by the respondent, but
				shall not be grounds for dismissal of the charges against the respondent. If no
				written request is submitted, the board shall not be obligated to consider or
				grant a continuance of the hearing.
Louisiana Administrative Code › Title 46 - PROFESSIONAL AND OCCUPATIONAL STANDARDS › Part XIX - Certified Public Accountants › Chapter 19 - Investigations; Hearings; Suspension, Revocations or Restrictions; Reinstatements › Section XIX-1911 - Reinstatement of Licenses (After Revocation, Suspension, Refusal to Renew)

Current through Register Vol. 50, No. 6, June 20, 2024
A. Upon receipt by
				the board of a written request for reissuance of a certificate, practice
				privilege, or firm permit which has been revoked by the board, or issuance of a
				new certificate, practice privilege, or firm permit under a new number to a
				person or firm whose certificate, practice privilege, or firm permit has been
				revoked, or for termination of a suspension of a certificate, practice
				privilege, or firm permit suspended by the board, the board shall specify the
				time period and the manner in which such application shall be considered,
				pursuant to
				R.S.
				37:82.B. The application shall include any
				and all information the board deems appropriate.
B. The board may, at its sole discretion,
				impose appropriate terms and conditions for reinstatement of a certificate,
				practice privilege, registration or firm permit or modification of a
				suspension, revocation or probation.
C. No application for reinstatement will be
				considered while the applicant is under sentence for any criminal offense,
				including any period during which the applicant is on court-imposed probation
				or parole.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  37:71 et seq.
Louisiana Administrative Code › Title 46 - PROFESSIONAL AND OCCUPATIONAL STANDARDS › Part XIX - Certified Public Accountants › Chapter 21 - Petitions for Rulemaking › Section XIX-2101 - Scope of Chapter

Current through Register Vol. 50, No. 6, June 20, 2024
A. The rules of
				this Chapter prescribe the procedures by which interested persons may petition
				the State Board of Certified Public Accountants of Louisiana to exercise its
				rulemaking authority under the Act by the adoption, amendment or repeal of
				administrative rules and regulations.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  49:952(2), 953.C,
				  R.S.
				  37:75.A(3),
				  B(2).
Louisiana Administrative Code › Title 46 - PROFESSIONAL AND OCCUPATIONAL STANDARDS › Part XIX - Certified Public Accountants › Chapter 21 - Petitions for Rulemaking › Section XIX-2103 - Definitions as Used in This Chapter

Current through Register Vol. 50, No. 6, June 20, 2024
Interested Person
-a person who or
				  which:
1. holds or has applied for any certification, license or
				  firm permit issued by the board; or
2. is subject to the regulatory jurisdiction of the board;
				  or
3. is or may be affected by the practice of CPAs or CPA firms
				  in the state of Louisiana.
Person
-an individual natural person,
				  partnership, corporation, company, association, governmental subdivision or
				  other public or private organization or entity.
Rulemaking
-the process by which the board
				  exercises its authority under the laws of the state of Louisiana, including the
				  Act, R.S.
				  37:71-95, and the Administrative Procedure Act,
				  R.S.
				  49:950 et seq., to formulate, propose and
				  adopt, amend or repeal and promulgate administrative rules and
				  regulations.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  49:952(2), 953.C,
				  R.S.
				  37:71 et
				  seq.
Louisiana Administrative Code › Title 46 - PROFESSIONAL AND OCCUPATIONAL STANDARDS › Part XIX - Certified Public Accountants › Chapter 21 - Petitions for Rulemaking › Section XIX-2105 - Authorization

Current through Register Vol. 50, No. 6, June 20, 2024
A. An interested
				person, individually or jointly with other interested persons, may, in
				accordance with the provisions of this Chapter, petition the board for the
				adoption, amendment or repeal of administrative rules and regulations within
				the rulemaking authority of the board.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  49:952(2), 953.C,
				  R.S.
				  37:71 et
				  seq.
Louisiana Administrative Code › Title 46 - PROFESSIONAL AND OCCUPATIONAL STANDARDS › Part XIX - Certified Public Accountants › Chapter 21 - Petitions for Rulemaking › Section XIX-2109 - Board Consideration

Current through Register Vol. 50, No. 6, June 20, 2024
A.
				Consideration by the Board. A petition for rulemaking may be considered and
				acted on by the board at any regular or special meeting of the board. Within
				the time prescribed by
				§2111 for disposition of a petition for
				rehearing, the board may request additional information from the petitioners or
				interested persons other than the petitioners as it may deem relevant to its
				consideration of the petition.
B.
				Oral Presentations. Within the time prescribed by
				§2111 for disposition of a petition for
				rehearing, the board may, on its own initiative or at the request of the
				petitioner or any other interested person, permit petitioners and other
				interested persons to appear before the board to make an oral presentation of
				information, data, views, comments and arguments, in support of or opposition
				to the rulemaking requested by petitioners.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  49:952(2), 953.C,
				  R.S.
				  37:71 et
				  seq.
Louisiana Administrative Code › Title 46 - PROFESSIONAL AND OCCUPATIONAL STANDARDS › Part XIX - Certified Public Accountants › Chapter 21 - Petitions for Rulemaking › Section XIX-2111 - Disposition of Petitions for Rulemaking

Current through Register Vol. 50, No. 6, June 20, 2024
A. Form of Determination. The board may grant
				or deny a petition for rulemaking, in whole or in part. The board's
				determination with respect to a petition for rulemaking shall be stated in
				writing and served on the person signing the petition. If the board denies a
				petition for rulemaking, in whole or in part, its determination shall state the
				reasons for the board's denial of the petition. If the board grants a petition
				for rulemaking, in whole or in part, it shall promptly thereafter initiate
				rulemaking proceedings in accordance with
				R.S.
				49:953. Nothing herein shall be construed to
				require that the board, in granting a petition for the adoption or amendment of
				a rule, adopt or employ the specific form or language requested by the
				petitioner, provided that the rule or amendment proposed by the board gives
				effect to the substance and intent of the rule or amendment requested by the
				petitioner.
B. Time for
				Determination. The board will render its determination with respect to a
				petition for rulemaking:
1. within 90 days of
				the date on which a complete petition for rulemaking conforming to the
				requirements of
				§2107 hereof is filed with the board;
				or
2. within 60 days of the date on
				which, at the request of the petitioner, the board entertains an oral
				presentation by the petitioner, whichever is later.
Louisiana Administrative Code › Title 46 - PROFESSIONAL AND OCCUPATIONAL STANDARDS › Part XIX - Certified Public Accountants › Chapter 21 - Petitions for Rulemaking › Section XIX-2113 - Construction and Effect

Current through Register Vol. 50, No. 6, June 20, 2024
A. Board
				Discretion in Rulemaking. The provisions of this Chapter are intended to
				provide an orderly and reasonable means for interested persons to petition the
				board to exercise its rulemaking authority under law and to provide for board
				consideration of such petitions. Petitions for rulemaking are addressed to the
				board's discretion as to the necessity or appropriateness of the adoption,
				amendment or repeal or a rule in the discharge of its licensing and regulatory
				responsibilities under the Act. Nothing in the rules of this Chapter,
				accordingly, shall be deemed to create any right or entitlement in any person
				to require the board to exercise its rulemaking authority.
B. Nature and Effect of Determination. The
				board's disposition of a petition for rulemaking by a determination made under
				§2111. A does not
				constitute, and shall not be deemed to constitute, a "decision" or "order"
				within the meaning of
				R.S.
				49:951.A(3) or a declaratory order or ruling
				within the meaning of
				R.S.
				49:962, and the procedures prescribed by this
				Chapter do not constitute an adjudication within the meaning of
				R.S.
				49:951.A(1). A determination by the board
				with respect to a petition for rulemaking, accordingly, is final and not
				subject to judicial review or other appeal.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  49:952(2), 953.C,
				  R.S.
				  37:71 et
				  seq.