Terms Used In Louisiana Revised Statutes 37:124

  • 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

  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Society: means the Society of Louisiana Certified Public Accountants. See Louisiana Revised Statutes 37:101

Legal interest shall accrue from the date of filing of the complaint with the society on a judgment rendered by a court in a suit to enforce a claim brought after compliance with this Part.

Acts 1997, No. 747, §1.