§ 37:74 — State Board of Certified Public Accountants of Louisiana; powers and duties

§74. State Board of Certified Public Accountants of Louisiana; powers and duties
A. There is hereby created as a state agency within the office of the governor the
State Board of Certified Public Accountants of Louisiana which shall administer and enforce
this Part and be domiciled in the city of New Orleans.
B.(1) The board shall consist of seven members appointed by the governor, all of
whom shall be residents of this state and holders of valid licenses. Each appointment shall
be made from a list of three or more names submitted to the governor by the Society of
Louisiana Certified Public Accountants or its successor.
(2) Three members of the board shall be residents of the area comprising the parishes
of Ascension, Assumption, East Baton Rouge, East Feliciana, Iberville, Jefferson, Lafourche,
Livingston, Orleans, Plaquemines, Point Coupee, St. Charles, St. Bernard, St. James, St. John
the Baptist, St. Helena, St. Mary, St. Tammany, Tangipahoa, Terrebonne, Washington, West
Baton Rouge, and West Feliciana.
(3) Two members of the board shall be residents of the area comprising the parishes
of Acadia, Allen, Avoyelles, Beauregard, Bienville, Bossier, Caddo, Calcasieu, Caldwell,
Cameron, Catahoula, Claiborne, Concordia, DeSoto, East Carroll, Evangeline, Franklin,
Grant, Iberia, Jackson, Jefferson Davis, Lafayette, LaSalle, Lincoln, Madison, Morehouse,
Natchitoches, Ouachita, Rapides, Red River, Richland, Sabine, St. Landry, St. Martin,
Tensas, Union, Vernon, Vermilion, Webster, West Carroll, and Winn.
(4) Two members of the board shall be appointed from the state at large.
C.(1) Each appointment by the governor shall be submitted to the Senate for
confirmation and each member of the board shall serve at the pleasure of the governor.
Vacancies occurring on the board shall be filled in the same manner as the original
appointment was made.
(2) Any member of the board whose certificate is revoked or suspended pursuant to
the provisions of this Part shall automatically cease to be a member of the board as of the
date of revocation or suspension.
(3) Each member of the board shall, within thirty days of such member's
appointment, subscribe to an oath, before any person authorized to administer oaths in the
state, to faithfully and impartially perform the duties of the office. Such oaths shall be filed
with the secretary of state.
D. The governor shall designate a chair of the board. The board shall annually elect
from its members such other officers as the board may determine to be appropriate.
E.(1) The board shall meet at such times and places as may be fixed by the board.
Meetings of the board shall be open to the public except as provided with regard to
investigations pursuant to R.S. 37:80 or hearings pursuant to R.S. 37:81 and except as may
be necessary to protect information that is required to be kept confidential by board rules or
by the laws of this state.
(2) A majority of the board members then in office shall constitute a quorum at any
meeting duly called.
(3) The board shall have a seal which shall be judicially noticed.
(4) The board shall retain or arrange for the retention of such applications and
documents under oath that are filed with the board, as well as all records of its proceedings
as required by law or regulation. The board shall maintain a registry of the names and
addresses of all licensees and all certificates and permits issued by the board. In any civil or
criminal court proceeding arising out of or founded upon any provision of this Part, copies
of any records certified as true copies under the seal of the board shall be admissible in
evidence as tending to prove the contents of the records.
(5) The board shall take appropriate administrative actions to regulate holders of a
certificate and permits and enforce the provisions of this Part.
F. The members of the board shall receive monthly compensation in an amount to
be fixed by the board for the time expended by such members in the discharge of their
official duties. The compensation of the board officers shall not exceed the sum of two
hundred fifty dollars per month per officer. The compensation of other members of the board
shall not exceed the sum of two hundred dollars per month per member. Such expenses shall
be paid out of the treasury of the board. No expenses incurred by the board shall be charged
to or against the funds of this state.
G.(1) The board may employ an executive director and such other personnel as it
deems necessary in its administration and enforcement of this Part.
(2) The board may appoint or employ such committees or persons to advise or assist
it in such administration and enforcement as it may see fit.
(3) The board may retain its own counsel to advise and assist it.
(4) The board may incur all necessary and proper expenses.
(5) The board may authorize any member of the board or any of its agents or
employees to make any affidavit necessary to the issuance of any injunction or other legal
process authorized by this Part or the rules of the board.
H.(1) The board may take all action that is necessary and proper to effectuate the
purposes of this Part, including the power to sue and be sued in its official name as an agency
of this state.
(2) The board shall have the power to issue subpoenas to compel the attendance of
witnesses and the production of documents, to administer oaths, to take testimony, and
receive evidence concerning all matters within the scope of this Part, and to cooperate with
the appropriate state and federal regulatory authorities having jurisdiction over the conduct
in question in investigation and enforcement concerning violations of this Part and
comparable acts of other states. The board shall have the power to cooperate in enforcement
with appropriate foreign regulatory authorities, which grant substantially equivalent foreign
designations under R.S. 37:76(G), in instances which have or may result in criminal
conviction, loss of license or suspension, admonishment or censure.
(3) The board may invoke the aid of any court or other appropriate regulatory agency
in the case of disobedience of a subpoena in requiring the attendance and testimony of
witnesses and the production of documentary evidence.
I. The board, its members, and its agents shall be immune from personal liability for
actions taken in good faith in the discharge of the board's responsibilities. The state shall
hold the board, its members, and its agents harmless from all costs, damages, and attorney
fees arising from claims and suits against them with respect to matters to which such
immunity applies.
J. The board may adopt rules in accordance with the Administrative Procedure Act,
governing its administration and enforcement of the provisions of this Part and the conduct
of holders of a certificate, license, or permit including but not limited to rules governing:
(1) The board's meetings and the conduct of its business.
(2) The procedure governing the conduct of investigations and hearings by the board.
(3) The educational and experience qualifications required for the issuance of
certificates and the continuing professional education required for renewal of active
certificates as provided for in R.S. 37:76.
(4) Professional conduct directed to controlling the quality and probity of services
by holders of a certificate and permits including but not limited to those dealing with
independence, integrity, and objectivity, competence and technical standards, responsibilities
to the public, and responsibilities to clients.
(5) The manner and circumstances of use of the titles "certified public accountant",
"public accountant", "PA", and "CPA".
(6) Peer review that may be required to be performed under the provisions of this
Part.
(7) Substantial equivalency.
(8) Any other issues as are necessary or appropriate for the implementation,
administration, and enforcement of the provisions and purposes of this Part.

Legislative History

Acts 1979, No. 510, §1; Acts 1999, No. 473, §1, eff. June 18, 1999; Acts 2001, No. 8, §12, eff. July 1, 2001; Acts 2006, No. 214, §1; Acts 2016, No. 553, §1.