Louisiana Administrative Code
Title 46 - PROFESSIONAL AND OCCUPATIONAL STANDARDS
Part XIX - Certified Public Accountants
Chapter 1 - General Provisions
Section XIX-101 - Definition of Terms Used in the Rules
Current through Register Vol. 50, No. 3, March 20, 2024
A. The definitions included in the Act are used herein with the following additions which apply to LAC 46:XIX, unless otherwise indicated in following Chapters.
Act-the Louisiana Accountancy Act, Act No. 473 of the 1999 Regular Session of the Louisiana Legislature, or as it may hereafter be amended.
CPA Examination-the examination which constitutes part of the requirement for a certificate as a Certified Public Accountant (CPA).
Practice in Louisiana-
Signature-a mark or sign made by an individual on an instrument or document to signify knowledge, approval, acceptance, or obligation. Acceptable forms of signature include written (or wet), electronic (E-signature), and digital signatures.
B. Masculine terms shall include the feminine and, when the context requires, shall include firms.
C. Where the context requires, singular shall include the plural or plural shall include the singular.
AUTHORITY NOTE: Promulgated in accordance with R.S. 37:71 et seq.