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. These updates 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
  • Updating the definition of attest engagements
See Louisiana Accountancy Act

Louisiana Administrative Code

The Louisiana Administrative Code is a state-certified publication that contains rules formally adopted or amended by Louisiana state agencies through the rulemaking process published in the Louisiana Register.

These rules are organized by topic and arranged in a standardized format, including titles, parts, and sections, to make them easy to reference and research.

The Louisiana Administrative Code is published under legislative authority pursuant to Louisiana Revised Statutes 49:953 et seq. and follows established rulemaking procedures.

For Certified Public Accountants in Louisiana, the applicable rules are located in Title 46, Professional and Occupational Standards, Part XIX, Certified Public Accountants.

The Board’s most recent rules were promulgated in 2023. A copy of these rules is available below.

See Board Rules

Notice of Rulemaking Activity

This section provides information and required public notices related to proposed changes or updates to the Board’s Rules.

If you have questions regarding the rulemaking process, please contact the Board’s Executive Director at 504-566-1244.