Terms Used In Louisiana Revised Statutes 37:106

  • 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
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.

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 La. Rev. Stat. 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.