Louisiana Revised Statutes & Codes
La. Rev. Stat. § 37:107 (2026)
Waiver of review panel
✓ current as of May 2026
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§107. Waiver of review panel
By written agreement of both parties, the use of the public accountant review panel may be waived.
Acts 1997, No. 747, §1.
Notes of Decisions
Cited in 5
cases, 2002–2019 · leading case: Saia v. Asher, 825 So. 2d 1257 (La. Ct. App. 2002).
Saia v. Asher, 825 So. 2d 1257 (La. Ct. App. 2002). “R.S. 37:107 states, "By written agreement of both parties, the use of the public accountant review panel may be waived.”
Solow v. Heard, McElroy & Vestal, LLP, 937 So. 2d 875 (La. Ct. App. 2006). “R.S. 37:107 provides that the parties may waive the panel requirement, it mandates that both parties agree in writing to waive the panel.”
Ascension Sch. Emp. Credit Union v. Psha, 916 So. 2d 252 (La. Ct. App. 2005). “[6] We specifically recognize that pursuant to LSA-R.S. 37:107, the use of the public accountant review panel may be waived by agreement of both parties.”
Moon Ventures, LLC v. KPMG, LLP, 964 So. 2d 446 (La. Ct. App. 2007). “R.S. 37:107. KPMG *451 cites La.Civ.Code art.”
Fed. Deposit Ins. Corp. v. Belcher (E.D. La. 2019). “6 The Court notes that the FDIC and EY entered into an agreement which called for EY waiving its right to seek a review by a public accountant review panel pursuant to La. Rev. Stat. § 37:107 in exchange for the FDIC “not seek[ing] through any administrative subpoena issued to…”
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