Terms Used In Louisiana Revised Statutes 37:103

  • 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 La. See Louisiana Revised Statutes 37:101

  • Claimant: means any person having an interest or right to assert a claim, whether for himself or on behalf of another. See Louisiana Revised Statutes 37:101
  • Dismissal: The dropping of a case by the judge without further consideration or hearing. Source:
  • Society: means the Society of Louisiana Certified Public Accountants. See Louisiana Revised Statutes 37:101

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.