Louisiana Revised Statutes 37:102 – Review of claims against certified public accountants or firms
Terms Used In Louisiana Revised Statutes 37:102
- Claim: means any cause of action against a certified public accountant or firm, regardless of the legal basis of the claim, including but not limited to tort, fraud, breach of contract, or any other legal basis, arising out of any engagement to provide professional services, including but not limited to the following:
(a) The providing of attest services as defined in Louisiana Revised Statutes 37:101
- Claimant: means any person having an interest or right to assert a claim, whether for himself or on behalf of another. See Louisiana Revised Statutes 37:101
- Society: means the Society of Louisiana Certified Public Accountants. See Louisiana Revised Statutes 37:101
A. All claims against certified public accountants or firms, other than claims validly agreed for submission to a lawfully binding arbitration procedure, shall be reviewed by a public accountant review panel established pursuant to La. Rev. Stat. 37:109.
B. Review of a claim by a public accountant review panel shall not take place unless, within the time limitations provided for in La. Rev. Stat. 9:5604, a claimant files with the society a written request for review of the claim and pays to the society a one hundred dollar filing fee to defray the society’s administrative costs incurred in performing the duties imposed on it by this Part. The request for review shall set forth the name, surname, and domicile of all claimants and all defendants, shall contain a short, clear, and concise statement of the material facts that give rise to or constitute the claim, and shall designate both a mailing and a physical address for receipt of all notifications concerning the claim.
C. The request for review of the claim under this Section shall be deemed filed on the date it is received, stamped, and certified by the society or on the date of its mailing if it is mailed to the society by certified or registered mail. The society may return unfiled, or refuse to accept, any request for review not accompanied by the filing fee.
Acts 1997, No. 747, §1.