CPA Firm Permits
Apply for a CPA Firm Permit
1. Visit the Online Portal
Go to the CPA Firm Permit portal and log in using your email address.
2. Create a Profile
3. Apply
Note
La. Admin Code, Title 46, Part XIX, §1501(A) CPA Firm Permits
A. Any firm which has or establishes an office or place of business in Louisiana which provides attest services or which uses the title “CPA,” “CPAs,” “CPA firm,” “Certified Public Accountant,” “firm of Certified Public Accountants,” or similar such designations and firms described in Subsection B of this Section must obtain and hold a valid and current firm permit issued by the board under R.S. 37:77(A). The use of any of the above titles or designations anywhere on firm letterhead, business cards, electronic correspondence, advertisements or publications, promotional materials, or any other publicly disseminated medium by a firm not holding a valid and current firm permit is not allowed if it implies the existence of an entity that holds a current and valid firm permit issued by the board under the provisions of R.S. 37:77(A).
Firm Mobility
A firm which does not have an office or a place of business in Louisiana is qualified to perform professional services in Louisiana without obtaining a Firm Permit if they satisfy the requirements found in Title 46 of the Louisiana Administrative Code, Part XIX, §1501(B), paraphrased below:
A firm which does not have an office or a place of business in Louisiana that offers to perform or performs professional services for a client whose home office is in Louisiana may perform such services and use the title “CPA” or “CPA firm” without a permit as long as any non-CPA owners only have a minority interest, the firm is enrolled in an approved Peer Review Program (and has completed a Peer Review within the last three years) and the firm and its CPAs are all properly licensed and/or permitted in their state.
Additionally, Licensed CPAs who are domiciled outside of Louisiana and do not have their principal place of business in Louisiana, and who satisfy the substantially equivalent criteria, can exercise practice privileges without submitting a notice form or paying a fee. See: La. Admin. Code, Title 46, Part XIX §1105 (E) (1-4).
Additionally NASBA offers a search tool for mobility on their website at: https://cpamobility.nasba.org/
Firm Permit Fees
Initial Application Fee:
Firm Permit application – $150
Annual Renewal Fees:
(Due December 31st)
CPA Firm Permits – $50 + $25/owner over 10 owners, capped at $2,500 [If 10 or fewer owners, fee is only $50]
After January 31, a delinquent fee of $300 will apply, and this fee will remain in effect through December or until the account is renewed.
Reinstatement of a Firm Expired in Prior Years:
Firm Permit Reinstatement Fee – $100
Peer Review Program
2. Administration: Peer reviews may be administered by the LCPA or an approved entity.
3. Approval & Oversight: Peer review programs must comply with Board-approved standards and may be subject to Board evaluation and oversight.
4. Report Submission: Peer review reports must be submitted to the Board within 45 days of acceptance by the administering entity.
5. Document Retention: Firms must retain peer review documents as per AICPA standards and submit them to the Board if requested.
6. Objective: The goal is to ensure only qualified CPA firms provide attest services.
More information can be found in Chapter 15 of the Board Rules
CPA Firm Permit Renewal
CPA Firm Permits expire at the end of the calendar year and must be renewed annually. Renewals are available through the Online Portal beginning on November 1, with a due date of December 31. A delinquent fee will be applied to any firms renewing after January 31.
Please note, the Board no longer mails renewal reminders via regular mail. The only reminder you will receive will be delivered electronically to the email address we have on file.”
To renew your CPA Firm Permit:
1. Visit the Online Portal
2. Renew
Go to the ‘APPLY, RENEW, OR REINSTATE’ section in the menu and click ‘Start Renewal.’
If you do not see the ‘Start Renewal’ option, please stop and contact us for assistance. Do not create a new firm profile or apply for a new CPA Firm Permit if you are trying to renew an existing firm permit.
CPA Firm Permit Reinstatement
To reinstate an expired permit:
1. Visit the Online Portal
2. Reinstate
Go to the ‘APPLY, RENEW, OR REINSTATE’ section in the menu and click ‘Start Reinstatement.’
If you do not see the ‘Start Reinstatement’ option, please stop and contact us for assistance. Do not create a new firm profile or apply for a new CPA Firm Permit if you are trying to reinstate an existing firm permit.
Change of Address
Update your address, employer, and email address directly through the online portal:
Your email address serves as your username. If needed, you can reset your password. Once logged in, you can:
- Update your address in the Personal Information section
- Update your employer details under Employment Information.
- Change your email address in the Account Settings section, located in the upper right corner.
Please note that the Licensee and Firm Portals are separate, so be sure to update both, if applicable.