Rules & Statutes
Louisiana Accountancy Act
The state statutes that establish the State Board of Certified Public Accountants of Louisiana and provide for its authority to license and regulate Certified Public Accountants (CPAs) in Louisiana are collectively called the Louisiana Accountancy Act, Louisiana Revised Statutes 37:71 et seq.
The latest updates to the Accountancy Act were adopted by the Louisiana Legislature during the 2016 Regular Legislative Session, and included changes to qualifications to sit for the CPA examination, allowing firm mobility, enabling the Board to add a CPA-Retired status, fee structure and schedule changes, and updating the definition of attest engagements.
Louisiana Administrative Code
The Louisiana Administrative Code is a state-certified publication that provides a set of rules which have been formally adopted or amended by state agencies through promulgation in the Louisiana Register. Rules are compiled according to topic and are arranged in a codified format (titles, parts, sections, etc.) so that new or amended rules can be easily referenced and researched.
The compiled rules in the Louisiana Administrative Code are published in accordance with legislative authority (LA R.S. 49:953 et seq.) and through legislated rulemaking procedure.
For Louisiana CPAs, the relevant rules are found in Title 46, Professional and Occupational Standards, Part XIX, Certified Public Accountants. The Board’s latest Rules were promulgated in 2023 and a copy is provided below:
Notice of Rulemaking Activity
This section will contain information and required notices prior to any changes and/or proposed changes to the Board’s Rules. Please direct any questions regarding Rulemaking to the Board’s Executive Director at 504-566-1244.