Actions against certified public accountants; review panel required; suspension of prescription
La. R.S. 37:105
in effect37:105. Actions against certified public accountants; review panel required; suspension of prescription
A. Except as provided in this Part, no action against a certified public accountant or firm or his insurer may be commenced in any court before the claimant's request for review has been presented to a public accountant review panel established pursuant to this Part and the panel has issued a written opinion. Compliance with the requirements of this Part is not to be deemed optional.
B. A claimant's filing with the society of a written request for review and paying to the society of the one hundred dollar filing fee in accordance with R.S. 37:102(B) shall be deemed that claimant's exercise of his right to seek judicial cognizance of the claim or claims described in the written request for review for purposes of R.S. 9:5604. However, upon receipt by the claimant of the final report of the review panel or upon termination of the review process, there shall be a minimum of ninety days prescription remaining for the claimant to file an action in a court of law on the claim or claims in question, regardless of any statute to the contrary.
Acts 1997, No. 747, §1; Acts 2006, No. 214, §1.
Source: Louisiana State Legislature (legis.la.gov)URL: https://legis.la.gov/legis/Law.aspx?d=93018Fetched: 10/20/2026