---
urn: urn:us-la:rs:12:1011
citation: "R.S. 12:1011"
status: active
breadcrumb: "Title 12 › Chapter 12"
acts_citations:
  - { year: 1970, number: 191, section: 1, effective_date: null, role: enactment }
  - { year: 1979, number: 510, section: 2, effective_date: null, role: amendment }
  - { year: 2000, number: 30, section: 1, effective_date: 2000-04-14, role: amendment }
---

# Terms defined

As used in this Chapter:

A. "Professional accounting corporation" means a corporation organized pursuant to this Chapter and meeting the requirements to obtain a permit as a certified professional accounting firm as provided for by the Louisiana Accountancy Act, R.S. 37:71 et seq.

B. All terms used both in this Chapter and in Chapter 1 of this Title shall have the same meaning when used in this Chapter as when used in Chapter 1.

C. All terms used both in this Chapter and in the Louisiana Accountancy Act shall have the same meaning when used in this Chapter as when used in the Louisiana Accountancy Act.