La. Admin. Code tit. 46 § XIX-2103

Current through Register Vol. 50, No. 11, November 20, 2024

Section XIX-2103 - Definitions as Used in This Chapter

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.

La. Admin. Code tit. 46, § XIX-2103

Promulgated by the Department of Economic Development, Board of Certified Public Accountants, LR 23:1126 (September 1997), amended LR 26:1989 (September 2000).

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