The Lento Law Firm Defends Louisiana CPAs
If you face the Louisiana State Board of Certified Public Accountants disciplinary charges against your CPA license, then you need highly qualified defense representation. You know the value of your CPA practice, both in the secure and substantial income it provides and the personal and professional value of your reputation. Disciplinary charges place all of those investments and rewards at risk. Don't face disciplinary charges alone or with unqualified counsel. Retain the Lento Law Firm's premier Professional License Defense Team to help you defend Louisiana State Board of Certified Public Accountants misconduct charges. Call 888.535.3686 or chat with us now for the representation you need for your best possible disciplinary outcome.
Louisiana CPA Practice Rewards
The rewards of a Louisiana CPA practice begin with the professional, business, and financial opportunities the CPA credential presents. Your employment at one of the many fine CPA firms with Louisiana offices, like LaPorte CPAs, Faulk & Winkler, Duplantier Hrapmann, Hannis T. Bourgeois, Postlethwaite & Netterville, Malcolm M. Dienes, Heard McElroy, Waskom Brown & Associates, Wright Moore, Hawthorn Waymouth, Daenen Henderson & Co., Broussard Poche, or Bourgeois Bennett, brings not only income but also security, standing, and benefits. You can build an outstanding individual or corporate accounting clientele in New Orleans, Lafayette, Metairie, Baton Rouge, Shreveport, Lake Charles, Kenner, Bossier City, Monroe, Alexandria, Prairieville, Houma, Marrero, Central, or another fine Louisiana town or city with a significant population and vital economy. Don't lose those rewards to Louisiana State Board of Certified Public Accountants disciplinary charges. Retain our highly qualified help.
Nationwide Stakes to Louisiana CPA Discipline
No surprise that Louisiana is among the many U.S. states that recognize CPA licensure by endorsement, otherwise known as reciprocity or reciprocal licensure. Your Louisiana CPA license grants you the opportunity to gain a similar CPA license in many other states without having to repeat the education, examination, and work experience requirements. Reciprocity can save you substantial time, effort, and money in building an accounting practice in another state. But if you lose your Louisiana CPA license to disciplinary charges, you lose those reciprocal opportunities. If you already have another CPA license in another state, then you may lose that license as well. In short, your disciplinary proceeding in Louisiana has nationwide stakes. Don't lose your ability to practice accounting across the U.S. Let us help you defend the disciplinary charges in Louisiana to preserve your regional or national accounting practice opportunities.
Louisiana CPA Licensure
Louisiana's legislature adopted the Louisiana Accountancy Act to closely regulate CPA practice in the state. The Accountancy Act's Section 74 creates the State Board of Certified Public Accountants to adopt and enforce licensing requirements for CPAs wishing to practice in the state. The Act's Section 79 authorizes the State Board to obtain a cease and desist order against any individual using the CPA designation or offering public accountancy services in the state without the State Board's valid license. Section 83 of the Act makes it unlawful to practice public accountancy or use the CPA designation without the State Board's license. The Act's Section 84 makes violating that prohibition a criminal misdemeanor punishable by fines of $500 for each violation and up to one-year imprisonment, and it authorizes court injunctions. You have no prospect for CPA practice in Louisiana without a valid State Board license. Let us help you retain your CPA license against disciplinary charges.
Louisiana CPA Qualifications
When requiring your CPA licensure for practice in the state, the Louisiana legislature prescribed the qualifications you had to show for that license. The Accountancy Act's Section 75 details those qualifications, including your accounting degree, the examination you passed, the work experience you completed, the good character you proved through that experience, your clear criminal background check, and your references and recommendations. Chapters 5 and 7 of the Louisiana State Board of Certified Public Accountants' administrative rules further detail the education, work experience, and other requirements for licensure. Acquiring those credentials wasn't easy. You made an enormous investment in obtaining your Louisiana CPA license. Don't lose it to disciplinary charges. Retain our highly qualified Professional License Defense Team.
Louisiana CPA Disciplinary Authority
Louisiana's legislature did more than simply grant the State Board of Certified Public Accountants the authority to license CPAs for practice in the state. The legislature also granted the State Board the authority to investigate and discipline CPAs when they violate the State Board's conduct rules and standards. Section 79 of the Louisiana Accountancy Act authorizes the State Board to revoke a CPA license it issued, refuse to renew a CPA license, or suspend a CPA license for up to five years when the State Board finds that doing so is necessary to protect the profession or the public. Chapter 19 of the administrative rules of the State Board of Certified Public Accountants carries out that disciplinary authority in detailed rules for disciplinary charges, hearings, and sanctions. Together, the rules and statutes authorize the State Board to accept complaints, initiate investigations, file disciplinary charges, conduct formal hearings, including compelling witnesses to attend and testify under oath, and impose sanctions. Don't doubt the State Board's authority and responsibility to act on misconduct allegations. Instead, contact us the moment you hear of misconduct allegations, even before the State Board pursues formal charges.
Louisiana CPA Disciplinary Decisions
The Louisiana State Board of Certified Public Accountants publishes its disciplinary decisions in an online database open to public view. If you suffer discipline before the State Board, your name, license number, misconduct, violations, and discipline will all appear on the internet, where employers, clients, colleagues, other licensing officials, friends, family members, and anyone else can discover them. You may also have duties to report your discipline to your employer, other licensing boards, and others extending privileges to you and interested in ensuring your continuing good character. You can't generally hide discipline. Your much better option is to avoid and minimize discipline. Retain our highly qualified attorneys for your best possible disciplinary outcome.
Louisiana CPA Disciplinary Sanctions
Section 79 of the Louisiana Accountancy Act provides for a wide range of disciplinary sanctions. Disciplinary outcomes are not generally all or nothing. It isn't simply about losing or retaining your CPA license. The State Board of Certified Public Accountants has the discretion to shape the terms and conditions for whether you retain your CPA license. Our attorneys have the strategic judgment and advocacy skills to turn that State Board discretion to your advantage, negotiating for relief that retains your license with the least possible restrictions for the best possible outcome. We may be able to show that you have already completed the additional training, education, counseling, treatment, or other terms that the State Board will accept to avoid any discipline on your professional record. Section 79 specifically authorizes these forms of disciplinary sanction:
- license revocation;
- license suspension “for a period of not more than five years”;
- refusal to issue or renew a license;
- limiting the scope of practice;
- imposing an administrative fine of up to $2,000 per violation; and
- imposing probation with terms, conditions, and limitations.
Louisiana CPA License Reinstatement
If you have already lost your Louisiana CPA license, our attorneys may be able to help you get your license back. Section 82 of the Louisiana Accountancy Act authorizes the State Board of Certified Public Accountants to modify any discipline it has already imposed and to reinstate any license it has suspended or revoked. The State Board's Rule 1911 requires that you make a written request for reinstatement, one in which our attorneys may be able to make a compelling case that you have satisfied all concerns that led to the discipline. The statute and rule permit the State Board to require additional education or other conditions and to refer the reinstatement applicant for peer review. Let us help you navigate these complex waters for your best opportunity to resume or continue your CPA practice.
Grounds for Louisiana CPA Discipline
Section 79 of the Louisiana Accountancy Act lists the disciplinary grounds on which the State Board of Certified Public Accountants may impose one of the above sanctions. Disciplinary officials must articulate one or more of the statutory grounds when pursuing charges, although the grounds are broad, giving officials some discretion for interpretations. The State Board's Rule 1703 further incorporates the specific accounting standards a licensed CPA must meet. Our attorneys can help you evaluate the misconduct charges against the statutory and administrative standards, and contest the charges with your exonerating and mitigating evidence. Here are some of the common grounds and potential defenses.
Credential Fraud as Grounds for Louisiana CPA Discipline
Section 79 of the Louisiana Accountancy Act includes disciplinary grounds such as “fraud, perjury, or deceit in obtaining or in renewing a certificate or permit.” Credential fraud may include academic misconduct in obtaining your accounting degree, misrepresentations on your license application, or omissions of a disqualifying conviction or event from your renewal application. Our attorneys may be able to show that your submissions were accurate and complete, any inaccuracies or omissions were immaterial, and any misstatements or omissions were not deliberate.
Poor Practice as Grounds for Louisiana CPA Discipline
Section 79 of the Louisiana Accountancy Act includes as disciplinary grounds “dishonesty, fraud, or gross negligence in the performance” of accounting services. Deliberately inaccurate tax returns and accounting statements, prepared for a client's fraudulent benefit, would be examples. Our attorneys may be able to show that all your work was accurate, that any inaccuracies were immaterial, or that you were reasonably unaware of any inaccuracies and thus lacked the required fraudulent intent.
Criminal Conviction as Grounds for Louisiana CPA Discipline
Section 79 of the Louisiana Accountancy Act includes disciplinary grounds such as “entry of a plea of guilty or nolo contendere or conviction of a felony, or of any crime an element of which is dishonesty or fraud....” Violent crimes like assault and sexual assault, property crimes like arson and theft, and crimes of moral turpitude like embezzlement and conversion are examples. Our attorneys may be able to show that you did suffer the alleged conviction, a court overturned your conviction, or the conviction was not a qualifying conviction under the statute.
Unfitness as Grounds for Louisiana CPA Discipline
Section 79 of the Louisiana Accountancy Act includes disciplinary grounds such as “conduct reflecting adversely upon the licensee's fitness to perform services while a licensee.” Unfitness could include impaired practice while under a mental disability, intoxicated practice affected by drugs or alcohol, or endangering practice because of a psychotic or delusional episode. Our attorneys may be able to show that you were fit at all times, that any unfitness was temporary and not likely to repeat, and that you have addressed any unfitness issues.
Incompetency as Grounds for Louisiana CPA Discipline
Section 79 of the Louisiana Accountancy Act includes “professional incompetency” as a disciplinary grounds. Incompetency could include preparing financial statements not according to generally accepted accounting practice, in careless form. Our attorneys may be able to show that you did not prepare the disputed statements, your accounting work met all standards, or you worked under the direction of others with superior knowledge and expertise.
Louisiana CPA Disciplinary Procedures
Procedures are also important to disciplinary outcomes. The Louisiana State Board of Certified Public Accountants must generally provide a CPA with constitutional due process before harming the CPA's liberty and property interest in the license. Section 81 of the Louisiana Accountancy Act provides fair notice and a fair opportunity for a hearing before an impartial decision-maker, at which our attorneys can help you present your exonerating and mitigating evidence while cross-examining adverse witnesses and challenging other incriminating evidence. You have the right to our representation at that hearing. You also have the right to appeal any adverse hearing result to the Civil District Court within thirty days of the decision. We can help you with that appeal if you have already lost your hearing.
Premier Louisiana CPA Defense Services
The Lento Law Firm's premier Professional License Defense Team is available across Louisiana, including in New Orleans, Lafayette, Metairie, Baton Rouge, Shreveport, Lake Charles, Kenner, Bossier City, Monroe, Alexandria, Prairieville, Houma, Marrero, Central, and other cities and towns, to defend your CPA license. You have every reason to trust our highly qualified attorneys, as hundreds of other professionals have done. Call 888.535.3686 or chat with us now before it is too late.
