{"data":{"id":"us-la/rs-37-105","jurisdiction":"us-la","citation":"RS 37:105","heading":"Actions against certified public accountants; review panel required; suspension of prescription","body":"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.\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.","path":["TITLE 37. PROFESSIONS AND OCCUPATIONS"],"source_url":"https://www.legis.la.gov/legis/Law.aspx?d=93018","current_through":"2025 First Extraordinary Session","vintage":"","retrieved_at":"2026-09-14T04:58:43Z","sha256":"00b55299d4e684fc1559859a7d50cf4b054386c11b49ab92608766cbda5996a4","source_id":"us-la","stale":false,"prev":"us-la/rs-37-104","next":"us-la/rs-37-106"},"notice":"GroundRules: Original legal text. Not legal advice."}