Practice Privileges. General Information about Practice Privilege can be found on the board's website. Additional information can be found in the Board's rules at LAC 46:XIX.1105(E).
Effective December 20, 2007, a CPA whose principal place of business is outside Louisiana may exercise all the privileges of a Louisiana CPA without the need to obtain a license if the individual meets the requirements of A or B below: - A. Holds a valid license (as described below) in a jurisdiction deemed by the Louisiana Board to be substantially equivalent to Louisiana. Click here to visit the Louisiana Board's website and view the list of substantially equivalent jurisdictions found in part A under the Practice Privileges section.
- Applicant must maintain his/her original valid active CPA license that was issued by the substantially equivalent state; OR
- Applicant previously held an original valid active CPA license that was issued by a substantially equivalent state, but because of a re-location of domicile and principal place of business to another state, maintains a valid active license from the other state that was issued under reciprocity, OR
- Applicant previously held an original valid active Louisiana CPA license, but because of a re-location of domicile and principal place of business to another state, maintains an active valid license from the other state that was issued under reciprocity;
- B. Has individual CPA qualifications which are substantially equivalent to Louisiana's CPA qualification requirements as described below:
- Applicant must hold a valid active CPA license issued by a state board of accountancy and has passed the Uniform CPA Examination (or IQEX examination, if applicable); AND
- Applicant has 150 semester hours of college education and has at least one (1) year of CPA supervised accounting related experience in the last four (4) years; OR
- Applicant has four (4) years of experience outside of Louisiana as a practicing CPA (or Chartered Accountant if applicable) within the last ten (10) years.
Please Note: If professional services are performed for Louisiana clients, Louisiana requires that an out-of-state CPA obtain a license or be eligible for the practice privileges above, regardless of whether the CPA physically enters into the state. Offering to perform or performing services for Louisiana-based clients is the determinant of whether the CPA needs a license or practice privilege. A "Louisiana-based client" includes individuals who are domiciled in Louisiana; and, with respect to corporation or other organizations, it includes entities with a substantial business presence in Louisiana. Licensing or a practice privilege is required regardless of whether services are performed in person, by mail, by telephone, through the internet or by any other means. A license or practice privilege is also required for an out-of-state CPA to perform a peer review of a Louisiana CPA firm.
Consent to Jurisdiction By law, a CPA of another state exercising practice privileges in Louisiana and the CPA firm which employs the CPA consents, as a condition to the grant of this privilege, to the following: - The personal and subject matter jurisdiction and disciplinary authority of this Board.
- compliance with the provisions of the Louisiana Accountancy Law and the rules and regulations adopted by the Board;
- In the event the certificate from the state of the individual's principal place of business is no longer valid, the individual shall cease offering or rendering professional services in this state individually and on behalf of the CPA firm;
- The appointment of the board of accountancy which issued the individual or firm license as his agent upon whom process may be served in any action or proceeding by this board against the licensee.
Firm Registration Requirements May Apply Effective August 1, 2016, the need for an out-of-state firm to obtain a Louisiana firm permit in order for its CPAs to provide services to Louisiana clients through practice privileges was eliminated so long as the firm meets the following requirements. Specifically, a CPA firm that does not have an office or a place of business in Louisiana but provides attest services in Louisiana must hold a permit issued by the Louisiana Board unless: - The firm complies with the firm ownership requirements of Louisiana Board;
- The firm complies with the peer review requirements of the Louisiana Board;
- Services must be performed by an individual with practice privileges in Louisiana as provided in La. Stat. Ann. § 37:94; and
- The firm can lawfully perform such services in the state where the individuals with practice privileges have their respective principal place of business.
For mobility purposes, "CPA license" means a CPA license granted by the state board after all education, exam and experience requirements have been met. A CPA performing services through mobility may only perform the same level of services (attest or non-attest) in the mobility jurisdiction as he or she is permitted to perform in the home jurisdiction. Please note the following if you are coming from one (1) of the jurisdictions listed: - An Alabama certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
- A Connecticut certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
- An Illinois certificate or registered certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
- Both a Hawaii CPA license and permit are required in order to hold out or practice as a CPA in a mobility jurisdiction.
- A Kansas certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
- Both a Nebraska CPA certificate and permit are required in order to hold out or practice as a CPA in a mobility jurisdiction.
- An Oklahoma registrant must hold an active permit In order to hold out or practice as a CPA in a mobility jurisdiction.
Click Practice Privilege in the menu bar at the top of this page for additional information. |
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