reglab/housing_qa huggingface dataset:
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. [Effective 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 Issue a new certificate to a certified public accountant whose certificate has been revoked;  2. Reissue or modify the suspension of any permit to practice public accounting which has been revoked or suspended; or  3.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, effective 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)
NV Rev Stat § 628.425 (2021)
2021 Nevada Revised Statutes|Chapter 628 - Accountants|NRS 628.425 - Accountant’s report on financial statements: Requirements for persons who sign or authorize another to sign.

A person who, on his or her own behalf or on behalf of a partnership, corporation, limited-liability company or sole proprietorship, signs or authorizes another to sign an accountant’s report on financial statements shall meet the requirements for competency as set forth in the professional standards of accounting.  (Added to NRS by 2009, 312)
NV Rev Stat § 628.430 (2021)
2021 Nevada Revised Statutes|Chapter 628 - Accountants|NRS 628.430 - Statement, record or memorandum made by accountant or natural person granted practice privileges in course of professional service is property of accountant or natural person; exception; limitations on transfer.

All statements, records, schedules, working papers and memoranda made by a certified public accountant or a natural person granted practice privileges pursuant to NRS 628.315 incident to or in the course of professional service to clients by the accountant, except reports submitted by a certified public accountant or a natural person granted practice privileges pursuant to NRS 628.315 to a client, are the property of the accountant, in the absence of an express agreement between the accountant and the client to the contrary. No such statement, record, schedule, working paper or memorandum may be sold, transferred or bequeathed, without the consent of the client or the client’s personal representative or assignee, to anyone other than one or more surviving partners or new partners of the accountant or to his or her corporation.  (Added to NRS by 1960, 173; A 1971, 745; 1981, 1394; 2009, 322; 2017, 3472)
NV Rev Stat § 628.435 (2021)
2021 Nevada Revised Statutes|Chapter 628 - Accountants|NRS 628.435 - Attestations applicable to particular engagements: Compliance with professional standards for accounting and documentation; retention of documentation.

  1. A practitioner shall comply with all professional standards for accounting and documentation related to an attestation applicable to particular engagements.  2. Except as otherwise provided in this section and in all professional standards for accounting and documentation related to an attestation applicable to particular engagements, a practitioner shall retain all documentation related to an attestation for not less than 5 years after the date of the report containing the attestation.  3. Documentation related to an attestation that, at the end of the retention period set forth in subsections 1 and 2, is a part of or subject to a pending investigation of, or disciplinary action against, a practitioner must be retained and must not be destroyed until the practitioner has been notified in writing that the investigation or disciplinary action has been closed or concluded.  4. As used in this section:  (a) "Documentation related to an attestation" includes, without limitation:  (1) All documentation relating to consultations and resolutions of any differences of professional opinion regarding the exercise of professional judgment relating to an attestation; and  (2) Documentation of the findings or issues related to the attestation that, based on the judgment of the practitioner after an objective analysis of the facts and circumstances, is determined to be significant, regardless of whether the documentation includes information or data that is inconsistent with the final conclusions of the practitioner.  (b) "Practitioner" means:  (1) A holder of a certificate issued pursuant to NRS 628.190 to 628.310, inclusive, or a permit issued pursuant to NRS 628.380;  (2) A partnership, corporation, limited-liability company or sole proprietorship registered pursuant to NRS 628.335; or  (3) A natural person granted practice privileges pursuant to NRS 628.315.  (Added to NRS by 2005, 250; A 2009, 322; 2017, 3473)
NV Rev Stat § 628.440 (2021)
2021 Nevada Revised Statutes|Chapter 628 - Accountants|NRS 628.440 - Employees and assistants of accountants.

This chapter does not prohibit any person from serving as an employee of, or an assistant to, a certified public accountant who holds a live permit, or a partnership, corporation or limited-liability company composed of certified public accountants if the employee or assistant does not issue any accounting or financial statement over his or her name.  (Added to NRS by 1960, 173; A 1971, 746; 1981, 1394; 1989, 1605; 1995, 1481; 2007, 2723; 2009, 324; 2017, 3473)
NV Rev Stat § 628.450 (2021)
2021 Nevada Revised Statutes|Chapter 628 - Accountants|NRS 628.450 - Unlawful use of designation "certified public accountant" or "C.P.A."

A natural person shall not assume or use the title or designation "certified public accountant" or the abbreviation "C.P.A." or any other title, designation, words, letters, abbreviation, sign, card or device tending to indicate that he or she is a certified public accountant unless the person:  1. Has received a certificate as a certified public accountant under NRS 628.190 to 628.310, inclusive, holds a live permit and all of the person’s offices in this State for the practice of public accounting are maintained and registered as required under NRS 628.370; or  2. Is a natural person granted practice privileges pursuant to NRS 628.315.  (Added to NRS by 1960, 173; A 1981, 1395; 1987, 1313; 2009, 324)
NV Rev Stat § 628.460 (2021)
2021 Nevada Revised Statutes|Chapter 628 - Accountants|NRS 628.460 - Unlawful use of designation "certified public accountant" or "C.P.A." by partnership, corporation, limited-liability company or sole proprietorship.

A partnership, corporation, limited-liability company or sole proprietorship shall not assume or use the title or designation "certified public accountant" or the abbreviation "C.P.A." or any other title, designation, words, letters, abbreviation, sign, card or device tending to indicate that the partnership, corporation, limited-liability company or sole proprietorship is composed of certified public accountants unless the partnership, corporation, limited-liability company or sole proprietorship is:  1. Registered as a partnership, corporation, limited-liability company or sole proprietorship of certified public accountants and all offices of the partnership, corporation, limited-liability company or sole proprietorship in this State for the practice of public accounting are maintained and registered as required under NRS 628.370; or  2. Performing services within the practice of public accounting pursuant to the provisions of subsection 3 of NRS 628.335.  (Added to NRS by 1960, 173; A 1971, 746; 1981, 1395; 1995, 1482; 2009, 325)
NV Rev Stat § 628.470 (2021)
2021 Nevada Revised Statutes|Chapter 628 - Accountants|NRS 628.470 - Unlawful use of designation "public accountant."

A natural person shall not assume or use the title or designation "public accountant" or any other title, designation, words, letters, abbreviation, sign, card or device tending to indicate that he or she is a public accountant unless the person:  1. Has received a certificate as a certified public accountant under NRS 628.190 to 628.310, inclusive, holds a live permit and all of the person’s offices in this State for the practice of public accounting are maintained and registered as required under NRS 628.370; or  2. Is a natural person granted practice privileges pursuant to NRS 628.315.  (Added to NRS by 1960, 174; A 1981, 1396; 1987, 1313; 2009, 325; 2017, 3474)
NV Rev Stat § 628.480 (2021)
2021 Nevada Revised Statutes|Chapter 628 - Accountants|NRS 628.480 - Unlawful use of designation "public accountant" by partnership, corporation, limited-liability company or sole proprietorship.

A partnership, corporation, limited-liability company or sole proprietorship shall not assume or use the title or designation "public accountant" or any other title, designation, words, letters, abbreviation, sign, card or device tending to indicate that the partnership, corporation, limited-liability company or sole proprietorship is composed of public accountants unless the partnership, corporation, limited-liability company or sole proprietorship is:  1. Registered as a partnership, corporation, limited-liability company or sole proprietorship of certified public accountants and all offices of the partnership, corporation, limited-liability company or sole proprietorship in this State for the practice of public accounting are maintained and registered as required under NRS 628.370; or  2. Performing services within the practice of public accounting pursuant to the provisions of subsection 3 of NRS 628.335.  (Added to NRS by 1960, 174; A 1971, 747; 1981, 1396; 1995, 1482; 2009, 325; 2017, 3474)
NV Rev Stat § 628.490 (2021)
2021 Nevada Revised Statutes|Chapter 628 - Accountants|NRS 628.490 - Unlawful use of designation or abbreviation likely to confuse public; use of "accountant," "auditor" and "certified public accountant."

  1. Except as otherwise provided in subsection 2 and NRS 628.450 to 628.480, inclusive, a person, partnership, corporation, limited-liability company or sole proprietorship shall not assume or use the title or designation "certified accountant," or any other title or designation likely to be confused with "certified public accountant" or "public accountant," or any of the abbreviations "C.A." or "P.A." or similar abbreviations likely to be confused with "C.P.A."  2. Anyone who:  (a) Holds a live permit pursuant to NRS 628.380 or is registered as a partnership, corporation, limited-liability company or sole proprietorship pursuant to the provisions of this chapter and all of whose offices in this State for the practice of public accounting are maintained and registered as required under NRS 628.370;  (b) Has been granted practice privileges pursuant to NRS 628.315; or  (c) Is performing services within the practice of public accounting pursuant to the provisions of subsection 3 of NRS 628.335,  may hold himself or herself out to the public as an "accountant," "auditor" or "certified public accountant."  (Added to NRS by 1960, 174; A 1971, 747; 1981, 1396; 1995, 1483; 2009, 325)
NV Rev Stat § 628.510 (2021)
2021 Nevada Revised Statutes|Chapter 628 - Accountants|NRS 628.510 - Conditions under which affixing name to wording which indicates person is accountant or auditor is unlawful.

  1. Except as otherwise provided in subsection 2, a person shall not sign or affix his or her name or the name of a partnership, corporation, limited-liability company or sole proprietorship, or any trade or assumed name used by the person or by the partnership, corporation, limited-liability company or sole proprietorship in business, with any wording indicating that he or she is an accountant or auditor, or that the partnership, corporation, limited-liability company or sole proprietorship is authorized to practice as an accountant or auditor or with any wording indicating that the person or the partnership, corporation, limited-liability company or sole proprietorship has expert knowledge in accounting or auditing, to any accounting or financial statement, or attest to any accounting or financial statement, unless:  (a) The person holds a live permit or the partnership, corporation, limited-liability company or sole proprietorship is registered pursuant to NRS 628.335 and all of the person’s offices in this State for the practice of public accounting are maintained and registered under NRS 628.370;  (b) The person is a natural person granted practice privileges pursuant to NRS 628.315; or  (c) The partnership, corporation, limited-liability company or sole proprietorship is performing services within the practice of public accounting pursuant to the provisions of subsection 3 of NRS 628.335.  2. The provisions of subsection 1 do not prohibit:  (a) Any officer, employee, partner, principal or member of any organization from affixing his or her signature to any statement or report in reference to the financial affairs of that organization with any wording designating the position, title or office which he or she holds in the organization.  (b) Any act of a public official or public employee in the performance of his or her duties as such.  (c) Any person who does not hold a live permit from preparing a financial statement or issuing a report if the statement or report, respectively, includes a disclosure that:  (1) The person who prepared the statement or issued the report does not hold a live permit issued by the Board; and  (2) The statement or report does not purport to have been prepared in compliance with the professional standards of accounting adopted by the Board.  (Added to NRS by 1960, 174; A 1981, 1396; 1995, 1483; 1999, 1705; 2009, 326; 2017, 3474)
NV Rev Stat § 628.520 (2021)
2021 Nevada Revised Statutes|Chapter 628 - Accountants|NRS 628.520 - Conditions under which affixing name of partnership, corporation, limited-liability company or sole proprietorship to wording which indicates partnership, corporation, limited-liability company or sole proprietorship is composed of accountants or auditors is unlawful.

A person shall not sign or affix the name of a partnership, corporation, limited-liability company or sole proprietorship with any wording indicating that it is a partnership, corporation, limited-liability company or sole proprietorship composed of accountants or auditors or persons having expert knowledge or special expertise in accounting or auditing, to any accounting or financial statement, or attest to any accounting or financial statement, unless the partnership, corporation, limited-liability company or sole proprietorship is:  1. Registered pursuant to NRS 628.335 and all of its offices in this State for the practice of public accounting are maintained and registered as required under NRS 628.370; or  2. Performing services within the practice of public accounting pursuant to the provisions of subsection 3 of NRS 628.335.  (Added to NRS by 1960, 175; A 1971, 747; 1981, 1397; 1995, 1483; 2009, 327; 2017, 3475)
NV Rev Stat § 628.540 (2021)
2021 Nevada Revised Statutes|Chapter 628 - Accountants|NRS 628.540 - Unlawful acts by partnership, corporation, limited-liability company or sole proprietorship that is unregistered or performing services outside authorized practice of public accounting or by person without permit or practice privileges.

  1. Except as otherwise provided in subsection 2, a person, partnership, corporation, limited-liability company or sole proprietorship shall not engage in the practice of public accounting or hold himself, herself or itself out to the public as an "accountant" or "auditor" by use of either or both of those words in connection with any other language which implies that such a person or firm holds a certificate, permit or registration or has special competence as an accountant or auditor on any sign, card, letterhead or in any advertisement or directory unless:  (a) If a natural person, he or she holds a live permit or has been granted practice privileges pursuant to NRS 628.315; or  (b) If a partnership, corporation, limited-liability company or sole proprietorship, it is registered pursuant to NRS 628.335 or is performing services within the practice of public accounting pursuant to the provisions of subsection 3 of NRS 628.335.  2. The provisions of subsection 1 do not prohibit:  (a) Any officer, employee, partner, shareholder, principal or member of any organization from describing himself or herself by the position, title or office he or she holds in that organization.  (b) Any act of a public official or public employee in the performance of his or her duties as such.  (Added to NRS by 1960, 175; A 1971, 747; 1981, 1397; 1995, 1483; 2009, 327; 2017, 3475)
NV Rev Stat § 628.550 (2021)
2021 Nevada Revised Statutes|Chapter 628 - Accountants|NRS 628.550 - Unlawful use of title or designation which falsely indicates or implies existence of partnership, corporation or limited-liability company; misleading name.

  1. A person shall not assume or use the title or designation "certified public accountant" or "public accountant" in conjunction with names indicating or implying that there is a partnership, corporation or limited-liability company, or in conjunction with the designation "and Company" or "and Co." or a similar designation, if there is in fact no bona fide partnership, corporation or limited-liability company:  (a) Registered under NRS 628.335; or  (b) Performing services within the practice of public accounting pursuant to the provisions of subsection 3 of NRS 628.335.  2. A person, partnership, corporation or limited-liability company shall not engage in the practice of public accounting under any name which is misleading as to:  (a) The legal form of the firm;  (b) The persons who are partners, officers, shareholders or members; or  (c) Any other matter.  The names of past partners, shareholders or members may be included in the name of a firm or its successors.  (Added to NRS by 1960, 175; A 1971, 748; 1981, 1397; 1995, 1484; 2009, 327; 2017, 3476)
NV Rev Stat § 628.560 (2021)
2021 Nevada Revised Statutes|Chapter 628 - Accountants|NRS 628.560 - Prima facie evidence of violation.

  1. The display or uttering by a person of a card, sign, advertisement or other printed, engraved or written instrument or device, bearing a person’s name in conjunction with the words "certified public accountant" or any abbreviation thereof, or "public accountant" or any abbreviation thereof, shall be prima facie evidence in any action brought under NRS 628.570 or 628.580 that the person whose name is so displayed caused or procured the display or uttering of such card, sign, advertisement or other printed, engraved or written instrument or device, and that such person is holding himself or herself out to be a certified public accountant or a public accountant holding a permit to practice under NRS 628.380.  2. In any such action evidence of the commission of a single act prohibited by this chapter shall be sufficient to justify an injunction or a conviction without evidence of a general course of conduct.  (Added to NRS by 1960, 176)
NV Rev Stat § 628.570 (2021)
2021 Nevada Revised Statutes|Chapter 628 - Accountants|NRS 628.570 - Order to cease and desist; injunctive relief; issuance without bond.

Whenever in the judgment of the Board any person has engaged, or is about to engage, in any acts or practices which constitute, or will constitute, a violation of NRS 628.435 or 628.450 to 628.550, inclusive, the Board may issue and serve on the person an order to cease and desist or make application to an appropriate court for an order enjoining the acts or practices, and upon a showing by the Board that the person has engaged, or is about to engage, in any of those acts or practices, an injunction, restraining order or such order as may be appropriate must be granted by the court without a bond.  (Added to NRS by 1960, 176; A 2005, 255; 2017, 3476)
NV Rev Stat § 628.580 (2021)
2021 Nevada Revised Statutes|Chapter 628 - Accountants|NRS 628.580 - Penalty; enforcement.

  1. Any person who violates any provision of NRS 628.435 or 628.450 to 628.550, inclusive, is guilty of a gross misdemeanor.  2. Whenever the Board has reason to believe that any person is liable to punishment under this section, it may certify the facts to the Attorney General or other appropriate enforcement officer, who may, in his or her discretion, cause appropriate proceedings to be brought.  (Added to NRS by 1960, 176; A 1967, 640; 2005, 255; 2017, 3476)
NV Rev Stat § 628A.010 (2021)
2021 Nevada Revised Statutes|Chapter 628A - Financial Planners|NRS 628A.010 - Definitions.

As used in this chapter, unless the context otherwise requires:  1. "Client" means a person who receives advice from a financial planner.  2. "Compensation" means a fee for services provided by a financial planner to a client or a commission or other remuneration derived by a financial planner from a person other than the client as the result of the purchase of a good or service by the client.  3. "Financial planner" means a person who for compensation advises others upon the investment of money or upon provision for income to be needed in the future, or who holds himself or herself out as qualified to perform either of these functions, but does not include:  (a) An attorney and counselor at law admitted by the Supreme Court of this State;  (b) A certified public accountant who holds a certificate issued pursuant to NRS 628.190 to 628.310, inclusive; or  (c) A producer of insurance licensed pursuant to chapter 683A of NRS or an insurance consultant licensed pursuant to chapter 683C of NRS,  whose advice upon investment or provision of future income is incidental to the practice of his or her profession or business.  (Added to NRS by 1993, 1372; A 1995, 1453, 1635; 1997, 530; 2001, 2256; 2017, 1796, 3476)
NV Rev Stat § 628A.020 (2021)
2021 Nevada Revised Statutes|Chapter 628A - Financial Planners|NRS 628A.020 - Duties of financial planner.

A financial planner has the duty of a fiduciary toward a client. A financial planner shall disclose to a client, at the time advice is given, any gain the financial planner may receive, such as profit or commission, if the advice is followed. A financial planner shall make diligent inquiry of each client to ascertain initially, and keep currently informed concerning, the client’s financial circumstances and obligations and the client’s present and anticipated obligations to and goals for his or her family.  (Added to NRS by 1993, 1372)
NV Rev Stat § 628A.030 (2021)
2021 Nevada Revised Statutes|Chapter 628A - Financial Planners|NRS 628A.030 - Liability of financial planner.

  1. If loss results from following a financial planner’s advice under any of the circumstances listed in subsection 2, the client may recover from the financial planner in a civil action the amount of the economic loss and all costs of litigation and attorney’s fees.  2. The circumstances giving rise to liability of a financial planner are that the financial planner:  (a) Violated any element of his or her fiduciary duty;  (b) Was grossly negligent in selecting the course of action advised, in the light of all the client’s circumstances known to the financial planner; or  (c) Violated any law of this State in recommending the investment or service.  (Added to NRS by 1993, 1372)