| Advisory opinion regarding whether a Louisiana Certified Public Accountant (CPA) may receive up to four hours of continuing education credit for pro-bono service as a public official or appointee to a state or local board, commission or similar body. |
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Louisiana CPAs are licensed pursuant to the Louisiana Accountancy Act which is monitored and enforced by the State Board of Certified Public Accountants of Louisiana. The State Board has established rules for continuing education that must be completed by licensed CPAs. CPAs must complete at lest 120 hours every three years. In April 2015, the State Board voted to allow CPAs to earn credit through pro-bono service to charitable, civic, education or government institutions. No compensation may be received by the CPA or a relative. The volunteer CPA may receive reimbursement for costs. The State Board is concerned whether receipt of the continuing education credit for pro-bono service on a state board, commission, or similar entity would run afoul of the Code of Ethics.
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La. R.S. 42:1111A prohibits a public employee from receiving anything of economic value, other than compensation and benefits from the governmental entity to which he is duly entitled, for the performance of the duties and responsibilities of his office or position.
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Adopt the proposed advisory opinion.
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| Assigned Attorney: |
Tracy Barker |
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