Rules & Statutes


Proposed Rule Changes

The State Board elected during its April 2017 board meeting to provide notice of intent to adopt comprehensive amendments to its rules (LAC 46:XIX, Chapters 3-19) to conform them to Act 553 of the 2016 Regular Session of the Louisiana Legislature, update the rules generally as necessary by the passage of time and for consistency with current Board practices.

The first step in the rulemaking process is the publication of the Board’s Notice of Intent, which is anticipated in the July 20, 2017 edition of the Louisiana Register.  As of July 20, 2017 you will be able to access the publication free-of-charge at the state register’s website at  Louisiana Register 2017.

Click on the links below to view either the Notice of Intent or the annotated text of proposed rule amendments.

Notice of Intent – Proposed Rule Amendments – July 2017
ANNOTATED TEXT of Proposed Rule Amendments – July 2017

Written comments on the proposed amendments will be accepted until 4:00 p.m. on August 21, 2017.  A request pursuant to R.S. 49:953(A)(2) for a public hearing must be made in writing and received by the Board within 20 days of July 20, 2017.

Please direct all communications regarding the proposed rules to:

Darla M. Saux, CPA, CGMA
Executive Director
State Board of Certified Public Accountants of Louisiana
601 Poydras Street, Suite 1770
New Orleans, Louisiana  70130

Information About the “Louisiana Accountancy Act” and Board Rules

The state statutes that establish the State Board and provide for its authority to license and regulate CPAs in Louisiana are collectively called the Louisiana Accountancy Act.

Updates to the statutes 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.

You may download a copy of these statutes at this link:  Louisiana Accountancy Act – August 1 2016  

The State Board has rulemaking authority:

–> Chapter 13 of the Board’s Rules covers CPE.
–> Chapter 17 of the Board’s rules covers the Rules of Professional Conduct for Louisiana CPAs.

You may download a copy of the Board Rules at this link:
LAC 46v19 Board Rules 092015 

Statements of Position

The following statements of position provide additional guidance on the named topics.