Rules & Statutes

Final Board Rules Adopted – October 20, 2017

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 was the publication of the Board’s Notice of Intent in the July 20, 2017 edition of the Louisiana Register.

The State Board then elected during its August 2017 Board meeting to adopt the amended rules as published in the July 2017 edition of the Louisiana Register with one correction.  A final report was sent to the Louisiana Legislative oversight committees as required on September 7, 2017 with final publication of the amended rules in the October 20, 2017 Louisiana Register.

Access to the published Notice of Intent in July 2017 and the published Rules in October 2017 can be found free-of-charge at the state register’s website at Louisiana Register 2017.


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 can download a copy of the 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.

Updates to the Board Rules were finalized on October 20, 2017 and included changes to conform the rules to Act 553 of the 2016 Regular Session of the Louisiana Legislature, updates to the rules generally as necessary by the passage of time and for consistency with current Board practices.

You can download a copy of the Board Rules at this link:

LAC 46v19 – Board Rules – 102017


Statements of Position

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