Louisiana Revised Statutes 37:108 – Assertion of exceptions or defenses
Current as of: 2023 | Check for updates
|
Other versions
Terms Used In Louisiana Revised Statutes 37:108
- 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
- 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.
- Venue: The geographical location in which a case is tried.
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 La. Rev. Stat. 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.