§ 12:1011 Terms defined
§ 12:1012 Professional corporations
§ 12:1013 The corporate name
§ 12:1015 Shares
§ 12:1016 Certificate of stock
§ 12:1017 Liability of incorporators, subscribers, shareholders, directors, officers, and agents
§ 12:1018 Actions of shareholders
§ 12:1019 Shareholders agreements
§ 12:1020 Directors
§ 12:1021 Officers and agents
§ 12:1023 Dissolution
§ 12:1024 Regulation by state board of certified public accountants of Louisiana
§ 12:1025 Short title

Terms Used In Louisiana Revised Statutes > Title 12 > Chapter 12 - Professional Accounting Corporations

  • Annual percentage rate: The cost of credit at a yearly rate. It is calculated in a standard way, taking the average compound interest rate over the term of the loan so borrowers can compare loans. Lenders are required by law to disclose a card account's APR. Source: FDIC
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Executor: A male person named in a will to carry out the decedent
  • Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
  • Professional accounting corporation: means a corporation organized pursuant to this Chapter and meeting the requirements to obtain a permit as a certified professional accounting firm as provided for by the Louisiana Accountancy Act, La. See Louisiana Revised Statutes 12:1011
  • Truth in Lending Act: The Truth in Lending Act is a federal law that requires lenders to provide standardized information so that borrowers can compare loan terms. In general, lenders must provide information on Source: OCC
  • Verdict: The decision of a petit jury or a judge.