LAC 46: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.