LAC 46:XIX.101. Definition of Terms Used in the Rules

A. The definitions included in the Act are used herein with the following additions which apply to LAC 46:XIX, unless otherwise indicated in following Chapters. Act—the Louisiana Accountancy Act, Act No. 473 of the 1999 Regular Session of the Louisiana Legislature, or as it may hereafter be amended. CPA Examination—the examination which constitutes part of the requirement for a certificate as a Certified Public Accountant (CPA). Practice in Louisiana— a. performing or offering to perform professional services as a CPA or CPA firm for a Louisiana based client; or b. maintaining an office in the state to provide professional services arising out of or related to the specialized knowledge or skills associated with CPAs; or c. providing any professional service that is restricted to licensees by the Act, regardless of whether the service provider physically enters the state. "Louisiana based client" refers to an individual who is domiciled or resides in Louisiana, and with respect to corporations, partnerships, LLCs, LLPs, or other organizations, such term includes those entities with a substantial business presence in Louisiana, including without limitation, those having executive offices, major divisions, or a principal place of business located in Louisiana. Signature—a mark or sign made by an individual on an instrument or document to signify knowledge, approval, acceptance, or obligation. Acceptable forms of signature include written (or wet), electronic (E-signature), and digital signatures. B. Masculine terms shall include the feminine and, when the context requires, shall include firms. C. Where the context requires, singular shall include the plural or plural shall include the singular.