Terms Used In Louisiana Revised Statutes > Title 56 > Chapter 12 - Fill Sand and Fill Material

• Appraisal: A determination of property value.
• Attest: means providing the following services, subject to the exceptions provided for in La. See Louisiana Revised Statutes 37:73
• Board: means the State Board of Certified Public Accountants of Louisiana. See Louisiana Revised Statutes 37:73
• Certificate: means a certificate as a certified public accountant issued pursuant to the provisions of this Part, as follows:

              (a) An "active certificate" is granted to or renewed by an individual who has met all requirements pursuant to the provisions of this Part, including the experience requirement. See Louisiana Revised Statutes 37:73

• CPA firm: means any sole proprietorship, corporation, partnership, registered limited liability partnership, limited liability company, or other form of organization issued a permit to practice in accordance with the provisions of this Part. See Louisiana Revised Statutes 37:73
• CPA-Retired: means either of the following:

              (i) A licensee holding an active certificate for a minimum of twenty consecutive years, who has reached the age of fifty-five years, and is no longer an owner, partner, shareholder, member, contractor, contractee, or employee of a CPA firm. See Louisiana Revised Statutes 37:73

• Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
• License: means an active certificate of certified public accountant, pursuant to Subparagraph(3)(a) of this Section, or a CPA firm's permit to practice issued in accordance with the provisions of this Part. See Louisiana Revised Statutes 37:73
• Licensee: means the holder of a license. See Louisiana Revised Statutes 37:73
• Manager: means a manager of a limited liability company or a limited liability partnership. See Louisiana Revised Statutes 37:73
• Member: means a member of a limited liability company or a limited liability partnership. See Louisiana Revised Statutes 37:73
• Permit: means a permit to practice as a CPA firm issued pursuant to the provisions of this Part or pursuant to corresponding provisions of law of another state. See Louisiana Revised Statutes 37:73
• Professional: means arising out of or related to the specialized knowledge or skills associated with CPAs. See Louisiana Revised Statutes 37:73
• Report: means , when used with reference to any attest services, an opinion, report, or other form of language that states or implies an assurance as to the reliability of any financial statement or assertion. See Louisiana Revised Statutes 37:73
• Rule: means any rule, regulation, or other written directive of general application adopted by the board in accordance with the Administrative Procedure Act. See Louisiana Revised Statutes 37:73
• State: means any state of the United States, the District of Columbia, Puerto Rico, the United States Virgin Islands, Guam, and the Commonwealth of the Northern Mariana Islands. See Louisiana Revised Statutes 37:73
• Taxable year: includes , in the case of a return made for a fractional part of a year under the provisions of this Chapter or under regulations prescribed by the collector, the period for which return is made. See Louisiana Revised Statutes 47:98
• Writ: A formal written command, issued from the court, requiring the performance of a specific act.