Terms Used In Louisiana Revised Statutes 37:110

  • 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

  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.

The attorney shall act as chairman of the panel and in an advisory capacity, but shall have no vote.  The chairman shall expedite the selection of the other panel members, convene the panel, and expedite the panel’s review of the claim.  The chairman shall establish a reasonable schedule for submission of evidence to the public accountant review panel, but must allow sufficient time for the parties to make full and adequate presentation of related facts and authorities within ninety days following selection of the panel.

Acts 1997, No. 747, §1.