Louisiana Administrative Code
Title 46 - PROFESSIONAL AND OCCUPATIONAL STANDARDS
Part XIX - Certified Public Accountants
Chapter 3 - Operating Procedures
Section XIX-305 - Duties of the Secretary
Universal Citation: LA Admin Code XIX-305
Current through Register Vol. 50, No. 9, September 20, 2024
A. The duties of the secretary include, but are not limited to the following.
1. It shall be the duty of the secretary to
determine when the prerequisites and procedures required by the Act and by the
board for taking the CPA examination have been satisfactorily completed by an
applicant.
2. The secretary shall
determine when, in his opinion, the prerequisites and procedures required by
the Act and by the board shall have been satisfactorily completed in respect to
issuance of certificates and/or firm permits and he shall submit at each
meeting of the board, for its approval or disapproval, current tabulations
thereof, listing the names of the persons concerned.
3. The secretary shall list in the minutes of
the board all persons approved for the issuance of certificates and/or firm
permits and all persons whose certificates and/or firm permits are revoked,
suspended, expired, or reinstated.
4. It shall be the responsibility of the
secretary to see that official registers of all persons who have received
certificates or firm permits from the board are maintained.
5. It shall be the responsibility of the
secretary that annual listings of all certified public accountants, registrants
in inactive or retired status, and CPA firms are maintained.
6. The secretary may delegate duties related
to his areas of responsibility to the executive director and/or other board
personnel as may be appropriate in the circumstances.
AUTHORITY NOTE: Promulgated in accordance with R.S. 37:71 et seq.
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