reglab/housing_qa huggingface dataset:
NV Rev Stat § 628.343 (2021)
2021 Nevada Revised Statutes|Chapter 628 - Accountants|NRS 628.343 - Requirements for registration as corporation of certified public accountants.

  1. A corporation required to register with the Board pursuant to NRS 628.335 shall comply with the following requirements:  (a) The sole purpose and business of the corporation must be to furnish to the public services not inconsistent with this chapter or the regulations of the Board, except that the corporation may invest its money in a manner not incompatible with the practice of public accounting.  (b) The principal officer of the corporation and any officer or director having authority over the practice of public accounting by the corporation must be a certified public accountant of some state in good standing.  (c) At least one shareholder of the corporation must be either a certified public accountant of this State in good standing or, if the corporation is required to register pursuant to paragraph (a) of subsection 3 of NRS 628.335, a natural person granted practice privileges pursuant to NRS 628.315.  (d) Each manager in charge of an office of the corporation in this State and each shareholder or director who is regularly and personally engaged within this State in the practice of public accounting must be either a certified public accountant of this State in good standing or, if the corporation is required to register pursuant to paragraph (a) of subsection 3 of NRS 628.335, a natural person granted practice privileges pursuant to NRS 628.315.  (e) In order to facilitate compliance with the provisions of this section relating to the ownership of stock, there must be a written agreement binding the shareholders or the corporation to purchase any shares offered for sale by, or not under the ownership or effective control of, a qualified shareholder. The corporation may retire any amount of stock for this purpose, notwithstanding any impairment of its capital, so long as one share remains outstanding.  (f) The corporation shall comply with other regulations pertaining to corporations practicing public accounting in this State adopted by the Board.  2. Application for registration must be made upon the affidavit of either a shareholder who holds a live permit to practice in this State as a certified public accountant or, if the corporation is required to register pursuant to paragraph (a) of subsection 3 of NRS 628.335, a natural person granted practice privileges pursuant to NRS 628.315. The Board shall determine whether the applicant is eligible for registration and may charge an initial fee and an annual renewal fee set by the Board by regulation. A corporation which is so registered may use the words "certified public accountants" or the abbreviation "C.P.A.’s" or "CPA’s" in connection with its corporate name. Notice must be given to the Board within 1 month after the admission to or withdrawal of a shareholder from any corporation so registered.  (Added to NRS by 1995, 1474; A 1997, 926; 1999, 1701; 2009, 315)
NV Rev Stat § 628.345 (2021)
2021 Nevada Revised Statutes|Chapter 628 - Accountants|NRS 628.345 - Requirements for registration as limited-liability company of certified public accountants.

  1. A limited-liability company required to register with the Board pursuant to NRS 628.335 shall comply with the following requirements:  (a) The sole purpose and business of the limited-liability company must be to furnish to the public services not inconsistent with this chapter or the regulations of the Board, except that the limited-liability company may invest its money in a manner not incompatible with the practice of public accounting.  (b) The manager, if any, of the limited-liability company must be a certified public accountant of some state in good standing.  (c) At least one member of the limited-liability company must be either a certified public accountant of this State in good standing or, if the limited-liability company is required to register pursuant to paragraph (a) of subsection 3 of NRS 628.335, a natural person granted practice privileges pursuant to NRS 628.315.  (d) Each person in charge of an office of the limited-liability company in this State and each member who is regularly and personally engaged within this State in the practice of public accounting must be either a certified public accountant of this State in good standing or, if the limited-liability company is required to register pursuant to paragraph (a) of subsection 3 of NRS 628.335, a natural person granted practice privileges pursuant to NRS 628.315.  (e) In order to facilitate compliance with the provisions of this section relating to the ownership of interests, there must be a written agreement binding the members or the limited-liability company to purchase any interest offered for sale by, or not under the ownership or effective control of, a qualified member.  (f) The limited-liability company shall comply with other regulations pertaining to limited-liability companies practicing public accounting in this State adopted by the Board.  2. Application for registration must be made upon the affidavit of the manager or a member of the limited-liability company. The affiant must hold a live permit to practice in this State as a certified public accountant or, if the limited-liability company is required to register pursuant to paragraph (a) of subsection 3 of NRS 628.335, be a natural person granted practice privileges pursuant to NRS 628.315. The Board shall determine whether the applicant is eligible for registration and may charge an initial fee and an annual renewal fee set by the Board by regulation. A limited-liability company which is so registered may use the words "certified public accountants" or the abbreviation "C.P.A.’s" or "CPA’s" in connection with its name. Notice must be given to the Board within 1 month after the admission to or withdrawal of a member from any limited-liability company so registered.  (Added to NRS by 1995, 1474; A 1999, 1701; 2009, 316)
NV Rev Stat § 628.370 (2021)
2021 Nevada Revised Statutes|Chapter 628 - Accountants|NRS 628.370 - Annual registration of offices; fee; regulations.

  1. Each office established or maintained in this State for the practice of public accounting in this State by a certified public accountant or a partnership, corporation or limited-liability company composed of certified public accountants must be registered annually under this chapter with the Board. The Board may charge a fee for the registration of an office in an amount set by regulation.  2. The Board shall by regulation prescribe the procedure to be followed in registering offices.  (Added to NRS by 1960, 169; A 1971, 743; 1981, 1389; 1995, 1479; 1997, 928; 2009, 319; 2017, 3466)
NV Rev Stat § 628.375 (2021)
2021 Nevada Revised Statutes|Chapter 628 - Accountants|NRS 628.375 - Registration of fictitious names; regulations.

  1. Before a certified public accountant or a partnership, corporation or limited-liability company composed of certified public accountants with an office in this State engages in the practice of public accounting in this State under a fictitious name, the person or entity must register the fictitious name with the Board.  2. The Board shall adopt regulations to carry out the provisions of this section, including, without limitation, regulations that prescribe:  (a) The procedure for registering a fictitious name with the Board; and  (b) The fee for registering a fictitious name with the Board.  (Added to NRS by 2001, 568; A 2009, 319; 2017, 3467)
NV Rev Stat § 628.380 (2021)
2021 Nevada Revised Statutes|Chapter 628 - Accountants|NRS 628.380 - Permit to engage in practice of public accounting: Requirements; expiration; issuance and renewal; fee; retired or inactive status; regulations.

  1. Permits to engage in the practice of public accounting in this State must be issued by the Board to holders of the certificate of certified public accountant issued under NRS 628.190 to 628.310, inclusive, if all offices of the holder of a certificate are maintained and registered as required under NRS 628.370, and if the holder of a certificate has complied with the continuing education requirements provided in this chapter and in the Board’s regulations.  2. All permits expire on December 31 of each year and may be renewed annually for a period of 1 year by holders of certificates in good standing upon payment of an annual renewal fee set by the Board by regulation.  3. Failure of a holder of a certificate to apply for an annual permit to practice deprives him or her of the right to a permit, unless the Board, in its discretion, determines that the failure was caused by excusable neglect.  4. The Board shall adopt a regulation specifying the fee for the renewal of a permit after January 31 of each year.  5. The Board may provide by regulation for the placing of certificates on a retired or inactive status. The regulation may provide for a procedure for applying for retired or inactive status and for applying to return to active status, and must specify fees, if any, to accompany the applications.  (Added to NRS by 1960, 170; A 1971, 743; 1973, 1130; 1981, 1389; 1999, 1704; 2001, 570; 2017, 3467)
NV Rev Stat § 628.385 (2021)
2021 Nevada Revised Statutes|Chapter 628 - Accountants|NRS 628.385 - Legislative findings.

The Legislature finds that:  1. The explosion of knowledge and the increasing complexity of practice make it essential that certified public accountants continue to develop their competence and maintain the general quality of the practice of their profession.  2. The public interest requires that certified public accountants provide competent service in all areas of their practice.  3. Formal programs of continuing education provide certified public accountants with the opportunity to maintain the general quality of the practice of their profession.  4. It is in the public interest to require that certified public accountants who have certificates under the provisions of this chapter comply with requirements for continuing education adopted by the Board as a prerequisite to the issuance or renewal of permits to engage in the practice of public accounting pursuant to NRS 628.380.  (Added to NRS by 1973, 1127; A 1981, 1390; 2017, 3467)
NV Rev Stat § 628.386 (2021)
2021 Nevada Revised Statutes|Chapter 628 - Accountants|NRS 628.386 - Adoption of regulations.

  1. The Board may by regulation prescribe, amend or repeal rules, including, but not limited to:  (a) A definition of basic requirements for continuing education;  (b) A delineation of qualifying programs;  (c) A system of control and reporting; and  (d) A program to ensure that licensees are maintaining the standards of the profession.  2. In exercising its power under this section, the Board shall establish standards which will assure reasonable currency of knowledge as a basis for a high standard of practice by certified public accountants. The standards must be established in a manner to assure that a variety of alternatives are available to certificate holders to comply with the requirements of continuing education for renewal of permits and must take cognizance of specialized areas of practice.  (Added to NRS by 1973, 1127; A 1981, 1390; 1989, 1603; 2017, 3468)
NV Rev Stat § 628.387 (2021)
2021 Nevada Revised Statutes|Chapter 628 - Accountants|NRS 628.387 - Exemptions.

The Board may, in accordance with the intent of this chapter, make exceptions from continuing education requirements for certificate holders not engaged in public practice, or for reasons of health, military service or other good cause, except that if such certificate holder returns to the practice of public accounting he or she shall meet such continuing education requirements as the Board may determine.  (Added to NRS by 1973, 1128; A 2017, 3468)
NV Rev Stat § 628.388 (2021)
2021 Nevada Revised Statutes|Chapter 628 - Accountants|NRS 628.388 - Committee on Continuing Education.

The Board may appoint a Committee on Continuing Education consisting of certified public accountants in active practice and holding live permits. Upon assignment and as directed by the Board, the Committee shall assist the Board in the administration of the provisions of this chapter for continuing education.  (Added to NRS by 1973, 1128; A 1981, 1391; 2017, 3468)
NV Rev Stat § 628.393 (2021)
2021 Nevada Revised Statutes|Chapter 628 - Accountants|NRS 628.393 - Suspension of certificate or permit for failure to pay child support or comply with certain subpoenas or warrants; reinstatement of certificate or permit. [Effective until 2 years after the date of the repeal of 42 U.S.C. § 666, the federal law requiring each state to establish procedures for withholding, suspending and restricting the professional, occupational and recreational licenses for child support arrearages and for noncompliance with certain processes relating to paternity or child support proceedings.]

  1. If the Board receives a copy of a court order issued pursuant to NRS 425.540 that provides for the suspension of all professional, occupational and recreational licenses, certificates and permits issued to a person who is the holder of a certificate issued pursuant to NRS 628.190 to 628.310, inclusive, or a permit issued pursuant to NRS 628.380, the Board shall deem the certificate or permit issued to that person to be suspended at the end of the 30th day after the date on which the court order was issued unless the Board receives a letter issued to the holder of the certificate or permit by the district attorney or other public agency pursuant to NRS 425.550 stating that the holder of the certificate or permit has complied with the subpoena or warrant or has satisfied the arrearage pursuant to NRS 425.560.  2. The Board shall reinstate a certificate issued pursuant to NRS 628.190 to 628.310, inclusive, or a permit issued pursuant to NRS 628.380 that has been suspended by a district court pursuant to NRS 425.540 if the Board receives a letter issued by the district attorney or other public agency pursuant to NRS 425.550 to the person whose certificate or permit was suspended stating that the person whose certificate or permit was suspended has complied with the subpoena or warrant or has satisfied the arrearage pursuant to NRS 425.560.  (Added to NRS by 1997, 2118; A 2005, 2807; 2017, 3470)
NV Rev Stat § 628.395 (2021)
2021 Nevada Revised Statutes|Chapter 628 - Accountants|NRS 628.395 - Probation.

In addition to any penalty which it may assess pursuant to NRS 628.390, the Board may suspend any of the provisions of an order issued pursuant to that section and place the certified public accountant on probation, subject to limitations and conditions specified by the Board, which may include requirements for continuing education or for a review of the accountant’s practice, either periodically or continuously.  (Added to NRS by 1981, 1380; A 2017, 3470)
NV Rev Stat § 628.400 (2021)
2021 Nevada Revised Statutes|Chapter 628 - Accountants|NRS 628.400 - Partnerships, corporations and limited-liability companies: Revocation or suspension of registration; sanctions; censure; additional grounds for disciplinary action.

  1. After giving notice and conducting a hearing, the Board shall revoke the registration of a partnership, corporation or limited-liability company if at any time it does not have all the qualifications prescribed by the section of this chapter under which it qualified for registration.  2. After giving notice and conducting a hearing, the Board may revoke or suspend the registration of a partnership, corporation or limited-liability company, or may censure the partnership, corporation or limited-liability company, or impose a sanction authorized by NRS 628.390 or 628.395, for any of the causes enumerated in subsection 1 of NRS 628.390, or for one or both of the following additional causes:  (a) The revocation or suspension of the certificate or registration or the revocation or suspension or refusal to renew the permit to practice of any partner or shareholder who is personally engaged in the practice of public accounting in this State, whether or not he or she holds a live permit in this State.  (b) The cancellation, revocation, suspension or refusal to renew the authority of the partnership, corporation or limited-liability company, or any partner, shareholder or member thereof to practice public accounting in any other state for any cause other than failure to pay an annual registration fee or comply with a requirement for continuing education or practice review in the other state.  (Added to NRS by 1960, 171; A 1971, 744; 1981, 1392; 1995, 1481; 2001, 572; 2017, 3470)
NV Rev Stat § 628.410 (2021)
2021 Nevada Revised Statutes|Chapter 628 - Accountants|NRS 628.410 - Initiation of proceedings; notice; subpoenas; hearings; decision.

  1. The Board may initiate proceedings under this chapter:  (a) On its own motion;  (b) On the complaint of any person; or  (c) On a complaint made by a board of accountancy of another state.  2. A written notice of the hearing must be served on the respondent not less than 30 days before the date of the hearing, either personally or by mailing a copy thereof by registered or certified mail to the address of the respondent last known to the Board.  3. If, after having been served with the notice of hearing, the respondent fails to appear at the hearing and defend, the Board may proceed to hear evidence against the respondent and may enter such order as is justified by the evidence. The order is final unless the respondent petitions for a review thereof. Within 30 days after the date of any order, upon a showing of good cause for failing to appear and defend, the Board may reopen the proceedings and may permit the respondent to submit evidence in his or her behalf.  4. At any hearing, a respondent may be represented before the Board by counsel or by a certified public accountant of this State in good standing. The respondent is entitled, on application to the Board, to the issuance of subpoenas to compel the attendance of witnesses on his or her behalf.  5. The Board, or any member thereof, may issue subpoenas to compel the attendance of witnesses and the production of documents. In case of disobedience to a subpoena, the Board may invoke the aid of any court of this State in requiring the attendance and testimony of witnesses and the production of documentary evidence.  6. A hearing may be conducted by:  (a) The Board, less any member or members who have been disqualified, without the appointment of persons to hear the case in place of the disqualified members; or  (b) A member of the Board appointed by the Board as a hearing officer, with the remaining members of the Board, less any member or members who have been disqualified, to review the record, make a final decision and issue the order,  unless the Board, after disqualifications, consists of less than three members to hear or review the case, in which circumstance the Governor must appoint one or more qualified persons so that the panel which hears or reviews the case consists of at least three persons.  7. A stenographic record of the hearing must be kept and a transcript thereof filed with the Board.  8. At all hearings, the Attorney General or a deputy designated by the Attorney General or such other legal counsel as may be employed shall appear and represent the Board subject to the provisions of NRS 622A.200 and 622A.210.  9. The decision of the Board must be by majority vote thereof.  (Added to NRS by 1960, 171; A 1969, 95; 1971, 744; 1981, 98, 1392; 1989, 1604; 2009, 321; 2017, 2845, 3471)
NV Rev Stat § 628.415 (2021)
2021 Nevada Revised Statutes|Chapter 628 - Accountants|NRS 628.415 - Disciplinary action by hearing officer or panel: Procedural requirements; powers and duties of officer or panel; appeal.

  1. Any disciplinary action taken by a hearing officer or panel pursuant to NRS 628.140 is subject to the same procedural requirements which apply to disciplinary actions taken by the Board, and the officer or panel has those powers and duties given to the Board in relation thereto.  2. A decision of the hearing officer or panel relating to the imposition of a civil penalty, costs and attorney’s fees is a final decision in a contested case. Any party aggrieved by a decision of the officer or panel to place a certified public accountant on probation or revoke or suspend a certificate or permit may appeal that decision to the Board.  (Added to NRS by 1983, 1533; A 1989, 1605; 2017, 3472)
NV Rev Stat § 628.418 (2021)
2021 Nevada Revised Statutes|Chapter 628 - Accountants|NRS 628.418 - Confidentiality of certain records of Board; exceptions.

  1. Except as otherwise provided in this section and NRS 239.0115, a complaint filed with the Board, all documents and other information filed with the complaint and all documents and other information compiled as a result of an investigation conducted to determine whether to initiate disciplinary action are confidential and privileged.  2. The complaint or other document filed by the Board to initiate disciplinary action and all documents and information considered by the Board when determining whether to impose discipline are public records.  3. The provisions of this section do not prohibit the Board or an employee of the Board from cooperating with another licensing board or any other agency that is investigating a person who holds a certificate or a permit issued pursuant to NRS 628.380 or a partnership, corporation, limited-liability company or sole proprietorship that is registered with the Board pursuant to NRS 628.335, by providing documents or other information relating to a complaint.  (Added to NRS by 2003, 3425; A 2007, 2133; 2017, 3472)
NV Rev Stat § 628.420 (2021)
2021 Nevada Revised Statutes|Chapter 628 - Accountants|NRS 628.420 - Reregistration, issuance of new certificate, reissuance or modification of suspension of permit or modification of action or order after application and hearing; exception. [Effective until 2 years after the date of the repeal of 42 U.S.C. § 666, the federal law requiring each state to establish procedures for withholding, suspending and restricting the professional, occupational and recreational licenses for child support arrearages and for noncompliance with certain processes relating to paternity or child support proceedings.]

Upon application in writing and after a hearing, the Board may:  1. Issue a new certificate to a certified public accountant whose certificate has been revoked;  2. Reissue or modify the suspension of any permit to practice public accounting which has been revoked or suspended, unless the permit was suspended pursuant to NRS 425.540; or  3. Modify any action taken against any person or any order which it has issued pursuant to NRS 628.390.  (Added to NRS by 1960, 172; A 1981, 1394; 1997, 2118; 2005, 2807; 2017, 3472)