Louisiana Revised Statutes 37:78 – Appointment of secretary of state as agent for nonresidents
Terms Used In Louisiana Revised Statutes 37:78
- Certificate: means a certificate as a certified public accountant issued pursuant to the provisions of this Part, as follows:
(a) An "active certificate" is granted to or renewed by an individual who has met all requirements pursuant to the provisions of this Part, including the experience requirement. See Louisiana Revised Statutes 37:73
- Licensee: means the holder of a license. See Louisiana Revised Statutes 37:73
- Permit: means a permit to practice as a CPA firm issued pursuant to the provisions of this Part or pursuant to corresponding provisions of law of another state. See Louisiana Revised Statutes 37:73
- person: includes a body of persons, whether incorporated or not. See Louisiana Revised Statutes 1:10
- State: means any state of the United States, the District of Columbia, Puerto Rico, the United States Virgin Islands, Guam, and the Commonwealth of the Northern Mariana Islands. See Louisiana Revised Statutes 37:73
Application by any person or firm not a resident of this state for a certificate or a permit to practice shall constitute appointment of the secretary of state as the applicant’s agent upon whom process may be served in any action or proceeding against the applicant arising out of any transaction or operation connected with or incidental to services performed by the applicant while a licensee within this state.
Acts 1979, No. 510, §1; Acts 1990, No. 61, §1; Acts 1995, No. 190, §2; Acts 1997, No. 1466, §1; Acts 1999, No. 473, §1, eff. June 18, 1999.