Louisiana Revised Statutes 37:80 – Investigations
Terms Used In Louisiana Revised Statutes 37:80
- Board: means the State Board of Certified Public Accountants of Louisiana. See Louisiana Revised Statutes 37:73
- 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
- Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
- 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.
- License: means an active certificate of certified public accountant, pursuant to Subparagraph(3)(a) of this Section, or a CPA firm's permit to practice issued in accordance with the provisions of this Part. See Louisiana Revised Statutes 37:73
- person: includes a body of persons, whether incorporated or not. See Louisiana Revised Statutes 1:10
- Probable cause: A reasonable ground for belief that the offender violated a specific law.
- Professional: means arising out of or related to the specialized knowledge or skills associated with CPAs. See Louisiana Revised Statutes 37:73
- Testify: Answer questions in court.
A. The board may, upon receipt of a complaint or other information suggesting violations of this Part or of the rules adopted by the board pursuant to this Part, conduct investigations to determine whether there is probable cause to institute proceedings against any person or firm for such violation. An investigation shall not be a prerequisite to such proceedings in the event that a determination of probable cause can be made without investigation.
B. The board may issue subpoenas to compel witnesses to testify or produce evidence in aid of such investigations.
C. The board may review the publicly available information or professional work of certificate, license, or privilege holders on a general and random basis without any requirement of a formal complaint or suspicion of impropriety on the part of any particular certificate, license, or privilege holder. In the event that as a result of such review the board discovers reasonable grounds for a more specific investigation, the board may proceed as provided in this Section.
Acts 1979, No. 510, §1; Acts 1987, No. 113, §1, eff. June 18, 1987; Acts 1991, No. 880, §1, eff. Jan. 1, 1992; Acts 1999, No. 473, §1, eff. June 18, 1999; Acts 2007, No. 102, §1.