Louisiana Administrative Code
Title 46 - PROFESSIONAL AND OCCUPATIONAL STANDARDS
Part XIX - Certified Public Accountants
Chapter 21 - Petitions for Rulemaking
Section XIX-2103 - Definitions as Used in This Chapter

Universal Citation: LA Admin Code XIX-2103
Current through Register Vol. 50, No. 9, September 20, 2024

Interested Person-a person who or which:

1. holds or has applied for any certification, license or firm permit issued by the board; or

2. is subject to the regulatory jurisdiction of the board; or

3. is or may be affected by the practice of CPAs or CPA firms in the state of Louisiana.

Person-an individual natural person, partnership, corporation, company, association, governmental subdivision or other public or private organization or entity.

Rulemaking-the process by which the board exercises its authority under the laws of the state of Louisiana, including the Act, R.S. 37:71-95, and the Administrative Procedure Act, R.S. 49:950 et seq., to formulate, propose and adopt, amend or repeal and promulgate administrative rules and regulations.

AUTHORITY NOTE: Promulgated in accordance with R.S. 49:952(2), 953.C, R.S. 37:71 et seq.

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