Louisiana § RS 11:173 - Audit reports; certified public accountants
Full text of Louisiana Louisiana Civil Code § RS 11:173 — Audit reports; certified public accountants, with citation guidance and answers to common questions.
§ RS 11:173. Audit reports; certified public accountants
A. This Section shall be applicable to the following public retirement systems:
(1) Louisiana State Employees' Retirement System.
(2) Louisiana State Police Retirement System.
(3) Louisiana School Employees' Retirement System.
(4) Teachers' Retirement System of Louisiana.
(5) Assessors' Retirement Fund.
(6) Clerks' of Court Retirement and Relief Fund.
(7) District Attorneys' Retirement System.
(8) Municipal Employees' Retirement System of Louisiana.
(9) Parochial Employees' Retirement System of Louisiana.
(10) Registrar of Voters Employees' Retirement System.
(11) Sheriffs' Pension and Relief Fund.
(12) Municipal Police Employees' Retirement System.
(13) Firefighters' Retirement System.
B. The board of trustees of each of the retirement systems enumerated in Subsection A shall have an annual audit of the system performed by a certified public accountant at the expense of the system or performed in accordance with R.S. 24:513. A copy of the report shall be forwarded to the chairman of the House Committee on Retirement and the chairman of the Senate Committee on Retirement.
Added by Acts 1983, No. 139, §1. Acts 1988, No. 483, §2; Redesignated from R.S. 42:698.2 by Acts 1991, No. 74, §3, eff. June 25, 1991; Acts 2012, No. 227, §1.
Source: official Louisiana text · Last verified 2026-08-27
Frequently Asked Questions About Louisiana § RS 11:173
What does Louisiana Civil Code § RS 11:173 cover?
Section RS 11:173 ("Audit reports; certified public accountants") is part of the Louisiana Civil Code, the codified statutory law of Louisiana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Louisiana § RS 11:173?
A common citation format is "Louisiana Civil Code § RS 11:173" (Louisiana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Louisiana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Louisiana official source linked on this page or consult a licensed Louisiana attorney.
How does Louisiana § RS 11:173 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Louisiana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Louisiana.