---
urn: urn:us-la:rs:37:105
citation: "R.S. 37:105"
status: active
breadcrumb: "Title 37 › Chapter 2 › Part II"
acts_citations:
  - { year: 1997, number: 747, section: 1, effective_date: null, role: enactment }
  - { year: 2006, number: 214, section: 1, effective_date: null, role: amendment }
---

# 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.