Board Members & Administrative Staff

Board Members

  • Michael A. Tham, CPA, Chairman
  • Michael Bergeron, CPA
  • Michael B. Bruno, CPA
  • Mark P. Harris, CPA
  • Desiree’ W. Honore’, CPA
  • Lynn Hutchinson, CPA
  • Letti Lowe-Ardoin, CPA

Staff

  • Darla M. Saux, CPA, CGMA - Executive Director
  • Clinton Cognevich – Director of Administration
  • Michael A. Henderson, CPA – Consultant
  • Lisa Benefield - Compliance Investigator

Board Meetings and Minutes

Regularly scheduled meetings are usually held quarterly in the latter part of January, April, July (or early August), and October (or early Nov.).

Download Board meeting agenda:

  • Not currently available (Next Board meeting is scheduled for July 31, 2013).

Download Board meeting minutes: 

General information about the State Board of CPAs of Louisiana

The State Board of CPAs of Louisiana is a state agency. CPAs, like most other government licensed professionals, are licensed by state government. The Louisiana legislature has established this Board as its state board of accountancy to act in the public interest.

The legislative purpose for the Board is to administer and enforce the Louisiana Accountancy Act. By doing so, the Board acts in the public interest.  In order to act effectively, the Board, like other state regulatory boards, has these functions:

  • enforcement of statutes and rules
  • rulemaking authority
  • subpoena power, conducting hearings, imposing sanctions or fines

These functions are conducted in accordance with the Louisiana Administrative Procedures Act.

The State Board of CPAs has seven members including the Chairman who are appointed by the Governor. Appointments are made from a list of three names submitted by the Society of Louisiana CPAs. The Board’s duties and powers are established within Title 37 of the Louisiana Revised Statutes. The Board adopts “Rules of Professional Conduct” for Louisiana CPAs, other regulations, and rules that govern the Board’s internal operations. These Rules are promulgated in the Professional and Occupational Standards of the Louisiana Administrative Code. These are commonly referred to as the “Board’s Rules”.

Highlights of the duties and powers of the Board are:

  • To issue CPA certificates to persons of good moral character who satisfy the educational, examination and experience requirements.
  • To take appropriate administrative action to regulate the conduct of Louisiana CPAs and CPA firms in all aspects of their professional work.
  • To adopt and enforce rules, regulations and rules of professional conduct for CPAs as the Board may deem necessary to enforce the accountancy act and to regulate the professional practice of CPAs and firms in Louisiana. Once promulgated, the board’s Rules have the force of law.
  • To prescribe and adopt rules, standards, and procedures governing continuing professional education.
  • To issue subpoenas to require attendance and testimony, and the production of documents for the purpose of enforcing the accountancy laws and Board rules.

 The AICPA and the Society assist their members in staying up-to-date in the profession. The AICPA also promulgates professional accounting and auditing standards for financial accounting and reporting. However, it is state boards of accountancy that have the legal authority to regulate CPAs, and to suspend or revoke the CPA certificate for cause. In Louisiana, such authority rests with the State Board of CPAs of Louisiana.

Here are some dates of significant events which provide more background about the State Board of CPAs of Louisiana:

  • 1908 - the Board was created by the Louisiana legislature and the first Louisiana CPA certificate was issued
  • 1910 - the first Louisiana CPA certificate based on the CPA exam was issued, since then all by examination
  • 1975 - bachelor’s degree requirement to sit for the examination 1980 licensing changed from “one tier” to a “two tier” basis, and mandatory CPE for licensees became effective (there have been 6 – 3 year cycles)
  • 1983 - modified the experience requirement for licensing
  • 1990 - 150 hour requirement passed the legislature to become effective in 1997
  • 1994 - CPA exam changed from to 2.5 day to 2 day exam with calculators provided
  • 1996 - CPA exam became non-disclosed May 1996
  • 1997 - 150 college credit hour requirement (as enacted in 1990) was implemented for new CPA exam candidates (at the May 1997 exam)
  • 1999 - The Louisiana Accountancy Act was enacted which was modeled upon the “Uniform Accountancy Act” and made significant changes in the existing law
  • 2004- Computer based testing (CBT) of the CPA Exam was launched in April 2004