LA CPA Board

CPA Disciplinary Actions: Misappropriation, License Violations, and Professional Conduct Violations

The Louisiana CPA Board published two final disciplinary decisions. Case 2017-66 involved misappropriation of client funds, dishonesty, and violations of AICPA professional conduct rules. Case 2018-59 & 2019-40 involved practicing as a CPA without a license or firm permit, failure to return client records, and failure to cooperate with Board investigations. Both cases resulted in final enforcement actions available to the public.

Complaint Filing, Investigations, Disciplinary Actions

The LA CPA Board publishes guidance on filing complaints against CPAs and CPA firms for violations of professional conduct rules under the Louisiana Accountancy Act. The Board describes its investigation procedures under LA R.S. 37:80-81 and Chapter 19 of Title 46 LAC Part XIX, noting that investigative records are confidential except final enforcement decisions, settlements, or consent agreements. Two board files (2018-59/2019-40 and 2017-66) are listed with summary documents available, citing violations including unlicensed practice, misappropriation of client funds, and AICPA Code violations.