Louisiana Revised Statutes & Codes

La. Rev. Stat. § 37:72 (2026)

Legislative findings and purpose

✓ current as of May 2026

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§72. Legislative findings and purpose

The legislature hereby finds and declares that the purpose of this Part is to promote reliability of information that is used for guidance in financial transactions or for accounting for or assessing the financial status or performance of commercial, noncommercial, and governmental enterprises. The public interest requires that persons professing special competence in accountancy or offering assurance as to the reliability or fairness of presentation of such information shall have demonstrated their qualifications to do so, and that persons who have not demonstrated and maintained such qualifications not be permitted to represent themselves as having such special competence or to offer such assurance. The public interest further requires that the conduct of persons and firms certified, permitted, or licensed as having special competence in accountancy be regulated in all aspects of their professional work, that a public authority competent to prescribe and assess the qualifications and to regulate the conduct of licensees be established, and that the use of titles that have a capacity or tendency to deceive the public as to the status or competence of the persons using such titles be prohibited.

Acts 1979, No. 510, §1; Acts 1999, No. 473, §1, eff. June 18, 1999.

Notes of Decisions

Cited in 6 cases (1 in the last 5 years), 1986–2021 · leading case: Accountants'ass'n of Louisiana v. State, 487 So. 2d 155 (La. Ct. App. 1986).

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Accountants'ass'n of Louisiana v. State, 487 So. 2d 155 (La. Ct. App. 1986). · cites it 5× “R.S. 37:72. La.R.S. 37:77 provides, in part, that "[n]o person .”

Davis v. State Bd. of Certified Pub. Accountants, 131 So. 3d 391 (La. Ct. App. 2013). “R.S. 37:72. ^Importantly, the Board is authorized to adopt rules in accordance with the Administrative Procedure Act governing the administration and enforcement of the Louisiana Accountancy Act as well as “the conduct of holders of a certificate and permits.”

Accountants'ass'n of Louisiana v. State, 533 So. 2d 1251 (La. Ct. App. 1988). · cites it 2× “R.S. 37:72. Violation of the statute is a misdemeanor.”

Rabb v. State Bd. of Cert. Pub. Account., 893 So. 2d 904 (La. Ct. App. 2004). · cites it 2× “R.S. 37:72 states: The legislature hereby finds and declares that the purpose of this Part is to promote reliability of information that is used for guidance in financial transactions or for accounting for or assessing the financial status or performance of commercial,…”

Pride Centric Resources, Inc. v. LaPorte (E.D. La. 2021). “R.S. 37:72. 77 La. CIV. CODE. Art. 7. IV.”

Ruel v. Fremont Indem. Co., 611 So. 2d 171 (La. Ct. App. 1992). “Appellants also maintain that there is a material issue of fact which would preclude summary judgment because of the definition of public accounting under LSA-R.S. 37:72. It states in pertinent part that public accounting means: 1) Offering to perform or performing for the…”

— La. Rev. Stat. § 37:72(A)(2) — 2 cases

Accountants'ass'n of Louisiana v. State, 487 So. 2d 155 (La. Ct. App. 1986). “R.S. 37:72. La.R.S. 37:77 provides, in part, that "[n]o person .”

Accountants'ass'n of Louisiana v. State, 533 So. 2d 1251 (La. Ct. App. 1988). “R.S. 37:72. Violation of the statute is a misdemeanor.”

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