{
  "urn": "urn:us-la:rs:37:105",
  "title_number": "37",
  "section_number": "105",
  "citation": "R.S. 37:105",
  "heading": "Actions against certified public accountants; review panel required; suspension of prescription",
  "text": "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.\n\nB. 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.",
  "status": "active",
  "hierarchy_path": [
    {
      "level": "title",
      "number": "37",
      "name": "PROFESSIONS AND OCCUPATIONS"
    },
    {
      "level": "chapter",
      "number": "2",
      "name": "ACCOUNTANTS"
    },
    {
      "level": "part",
      "number": "II",
      "name": "REVIEW PANELS"
    }
  ],
  "breadcrumb": "Title 37 › Chapter 2 › Part II",
  "acts_citations": [
    {
      "act_year": 1997,
      "act_number": 747,
      "section": 1,
      "effective_date": null,
      "effective_date_raw": null,
      "role": "enactment"
    },
    {
      "act_year": 2006,
      "act_number": 214,
      "section": 1,
      "effective_date": null,
      "effective_date_raw": null,
      "role": "amendment"
    }
  ],
  "acts_citations_raw": "Acts 1997, No. 747, §1; Acts 2006, No. 214, §1.",
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=93018",
  "website_law_id": 93018,
  "scrape_timestamp": "2026-05-22T23:01:27Z",
  "source_html_hash": "sha256:a019c75cc7a1613bb7b4f72355db2e3374dc440984c6edce94cc576a5aebb43e",
  "schema_version": "1.0.0"
}