Rules & Statutes

Notice of Rulemaking Activity


At its July 28, 2022 meeting, the State Board of Certified Public Accountants of Louisiana (“Board”) elected to propose amendments to its rules governing Certified Public Accountants (CPAs), LAC 46:XIX. Among other items, the proposed amendments: (i) provide for electronic and digital signatures, processing lost certificates, flexibility respecting approved credentialing services and on-line applications, (101, 319B.1., 703C., 1105A.1); (ii) update definitions and provide greater flexibility to individuals fulfilling education requirements and continuing professional education (501, 503A., 903A.2.a.i.(a)., 1301B.); (iii) remove outdated requirements that are no longer applicable or have been replaced (505F.1.b.i-ii., 1301.E.2., 1301F.1.-2.); (iv) update and clarify a number of existing rules to promote compliance (503D., 705, 1700B., 1703C., 1707A.1.-A.2., 1707B.2.b., 1707C.3.b., 1707F.); (v) address the need to update contact and other information (1107A., 1501C.2., 1707G.); (vi) facilitate investigation of publicly available information suggestive of a possible violation of the Act or rules (1901A., 1901.C.,); (vii) remove “within thirty days” to provide the Board more flexibility in decisions (1909V.); and (viii) provide for declaratory orders (2301).


The next step in the rulemaking process was the publication of the Board’s Notice of Intent in the December 20, 2022, edition of the Louisiana Register.  As of December 20, 2022, individuals are able to access the publication of the proposed rule amendments free of charge at the state register’s website


Written comments were due to the Board by 4:00 p.m. on January 19, 2023.  A request pursuant to R.S. 49:953(A)(2) for a public hearing must have been made in writing and received by the Board within 20 days of December 20, 2022.


The Final Legislative Report was submitted on February 8, 2023.

The Board’s Final new Rules were published in the Louisiana Register in May of 2023.

Board Rules – May 2023


Please direct all communications regarding the proposed amendments to the attention of: Lisa A. Benefield, Executive Director, State Board of Certified Public Accountants of Louisiana, 601 Poydras Street, Suite 1770, New Orleans, Louisiana, 70130, (504) 566-1244.  She is responsible for responding to inquiries.


Board Eliminates Testing Window Limitation effective July 1, 2020

The State Board, pursuant to the rule change finalized in March 2020, determined that the examination system changes necessary to eliminate the test window limitations have been implemented.  Therefore, effective July 1, 2020, Louisiana exam candidates can retake a test section if necessary once their grade for a previous attempt of the same test section has been officially released.  Adopted by the Board at its April 2020 board meeting.  [See board rule §505.F.1.b]


Final Board Rules Adoption – March 20, 2020

The State Board approved amending its rules governing the CPA exam during its July 2019 board meeting.  Specifically, to amend LAC 46:XIX.505.F.1.b and eliminate the prohibition for CPA exam candidates to retake a failed section of the Uniform CPA exam in the same testing window (quarter).  The proposed change is to be implemented as soon as continuous exam testing can be implemented in all states and jurisdictions.

The proposed rule change was presented to the Occupational Licensing Review Commission for review and approved at its August 29, 2019:  OLRC Resolution Approvals 8.29.19

The next step in the rulemaking process was the publication of the Board’s Notice of Intent in the December 20, 2019 edition of the Louisiana Register.

A final report was sent to the Louisiana Legislative oversight committees as required on January 31, 2020 with final publication of the amended rules expected to be in the March 20, 2020 Louisiana Register.  There were no changes in the initial proposed rule amendments.

Access to the published Notice of Intent in December 2019 and the expected published Rules in March 2020 can be assessed free-of-charge at the Louisiana Register‘s website at: Louisiana Register


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  


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

Board Rules – May 2023 


Statements of Position

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