2026 Professional Ethics for Louisiana CPAs in Public Practice (Answer)

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Discussion Question #1

The State Board of Accountancy of Louisiana can consider which of the following in enforcing the Rules under Chapter 17 of the Louisiana Revised Statutes:

a. Policies of the Louisiana Legislative Auditor
b. Rulings of the PCOAB
c. Opinions of the SEC
d. All of the above. <– Correct Answer

Watch the video below to see an explanation for the answer.