reglab/housing_qa huggingface dataset:
NV Rev Stat § 628.110 (2021)
2021 Nevada Revised Statutes|Chapter 628 - Accountants|NRS 628.110 - Salary of members; per diem allowance and travel expenses of members and employees.

  1. Each member of the Board is entitled to receive:  (a) A salary of not more than $150 per day, as fixed by the Board, while engaged in the business of the Board; and  (b) A per diem allowance and travel expenses at a rate fixed by the Board, while engaged in the business of the Board. The rate must not exceed the rate provided for state officers and employees generally.  2. While engaged in the business of the Board, each employee of the Board is entitled to receive a per diem allowance and travel expenses at a rate fixed by the Board. The rate must not exceed the rate provided for state officers and employees generally.  (Added to NRS by 1960, 162; A 1963, 147; 1971, 735; 1989, 1696; 2007, 2942)
NV Rev Stat § 628.120 (2021)
2021 Nevada Revised Statutes|Chapter 628 - Accountants|NRS 628.120 - Regulations.

The Board shall adopt regulations reasonably necessary and expedient for the orderly conduct of its affairs and for the administration of this chapter.  (Added to NRS by 1960, 162; A 1971, 735; 1981, 1381)
NV Rev Stat § 628.130 (2021)
2021 Nevada Revised Statutes|Chapter 628 - Accountants|NRS 628.130 - Seal; records of proceedings; maintenance of and posting of certain information on website.

The Board shall:  1. Have a seal of which judicial notice must be taken.  2. Keep records of its proceedings. In any proceedings in court, civil or criminal, arising out of or founded upon any provision of this chapter, copies of those records certified as correct under the seal of the Board are admissible in evidence as tending to prove the contents of the records.  3. Maintain a website on the Internet or its successor and post on its website:  (a) The names arranged alphabetically by classifications of all accountants and business entities holding certificates, registrations or permits under this chapter.  (b) The names of the members of the Board.  (c) Such other matter as may be deemed proper by the Board.  (Added to NRS by 1960, 162; A 1981, 1381; 2005, 251; 2017, 3462)
NV Rev Stat § 628.135 (2021)
2021 Nevada Revised Statutes|Chapter 628 - Accountants|NRS 628.135 - Fiscal year.

The Board shall operate on the basis of a fiscal year commencing on July 1 and terminating on June 30.  (Added to NRS by 1963, 147)
NV Rev Stat § 628.140 (2021)
2021 Nevada Revised Statutes|Chapter 628 - Accountants|NRS 628.140 - Deposit and use of money received by Board; delegation of authority concerning disciplinary action; deposit of fines; claim for attorney’s fees or costs of investigation.

  1. Except as otherwise provided in subsection 3, all fees and other money received by the Board pursuant to the provisions of this chapter must be deposited in banks, credit unions, savings and loan associations or savings banks in the State of Nevada and expended solely for the purposes of this chapter. The money so deposited does not revert to the State General Fund. The compensation provided for by this chapter and all expenses incurred under this chapter must be paid from this money. No compensation or expenses incurred under this chapter may be charged against the State General Fund.  2. The Board may delegate to a hearing officer or panel its authority to take any disciplinary action pursuant to this chapter, impose and collect civil penalties, court costs and attorney’s fees therefor and deposit the money therefrom in banks, credit unions, savings and loan associations or savings banks in this State.  3. If a hearing officer or panel is not authorized to take disciplinary action pursuant to subsection 2 and the Board deposits the money collected from the imposition of civil penalties, court costs and attorney’s fees with the State Treasurer for credit to the State General Fund, it may present a claim to the State Board of Examiners for recommendation to the Interim Finance Committee if money is needed to pay attorney’s fees or the costs of an investigation, or both.  (Added to NRS by 1960, 162; A 1963, 147; 1983, 1533; 1999, 1529)
NV Rev Stat § 628.160 (2021)
2021 Nevada Revised Statutes|Chapter 628 - Accountants|NRS 628.160 - Regulations concerning professional conduct: Procedure for adoption; notice.

  1. The Board may by regulation adopt and amend rules of professional conduct appropriate to establish and maintain a high standard of quality, integrity and dignity in the profession of public accountancy.  2. In addition to the requirements of chapter 233B of NRS, the Board shall provide notice of any such proposed rule or amendment to each holder of a live permit, to the electronic mail address shown in the records of the Board, along with information advising the holder of the permit of the date, time and place of the hearing on the proposed rule or amendment and requesting that he or she submit any comments thereon at least 15 days before the hearing. The comments are advisory only. The Board shall also make available on its Internet website the proposed rule or amendment.  3. The Board may adopt regulations concerning the professional conduct of corporations, partnerships and limited-liability companies practicing certified public accounting or public accounting which it deems consistent with or required by the public welfare, including regulations:  (a) Governing the style, name and title of the corporations, partnerships and limited-liability companies.  (b) Governing the affiliation of the corporations, partnerships and limited-liability companies with any other organizations.  (Added to NRS by 1960, 162; A 1971, 735; 1981, 1381; 1989, 1601; 1995, 134; 1999, 1695; 2017, 3462)
NV Rev Stat § 628.170 (2021)
2021 Nevada Revised Statutes|Chapter 628 - Accountants|NRS 628.170 - Authority to establish certain committees by regulation.

The Board may by regulation establish committees to assist in the management of its affairs and in the investigation of grievances.  (Added to NRS by 1960, 163; A 1971, 736; 1973, 1128; 1981, 1382; 1989, 1601)
NV Rev Stat § 628.190 (2021)
2021 Nevada Revised Statutes|Chapter 628 - Accountants|NRS 628.190 - Qualifications of applicant for certificate of certified public accountant; issuance of provisional certificate.

  1. Except as otherwise provided in this section and NRS 628.310, a certificate of certified public accountant must be granted by the Board to any person who:  (a) Is without any history of acts involving dishonesty or moral turpitude;  (b) Complies with the requirements of education and work experience as provided in NRS 628.200;  (c) Has submitted to the Board a complete set of fingerprints and written permission authorizing the Board to forward the fingerprints to the Central Repository for Nevada Records of Criminal History for submission to the Federal Bureau of Investigation for its report; and  (d) Has passed the examination prescribed by the Board.  2. The Board may refuse to grant a certificate of certified public accountant to an applicant if he or she has been convicted of a felony in this State or an offense in another state or jurisdiction which would be a felony if committed in this State.  3. The Board may issue a provisional certificate to an applicant until the Board receives the report from the Federal Bureau of Investigation.  (Added to NRS by 1960, 164; A 1971, 220, 737; 1975, 1295; 1981, 1383; 1989, 1602; 1993, 531; 1999, 1695; 2003, 2705; 2009, 313; 2017, 3463)
NV Rev Stat § 628.200 (2021)
2021 Nevada Revised Statutes|Chapter 628 - Accountants|NRS 628.200 - General requirements concerning education and work experience; regulations.

  1. Except as otherwise provided in subsection 4, the requirements of education for a certificate of certified public accountant are:  (a) At least 150 semester hours or an equivalent number of quarter hours; and  (b) A baccalaureate degree or an equivalent degree from a college or university recognized by the Board:  (1) With a major in accounting, or what the Board determines to be substantially the equivalent of a major in accounting; or  (2) With a major other than accounting supplemented by what the Board determines to be substantially the equivalent of an accounting major, including related courses in other areas of business administration.  2. The requirement for work experience for a certificate of certified public accountant is:  (a) Two years of public accounting experience in a partnership, corporation, limited-liability company or sole proprietorship engaged in the practice of public accounting under the direct supervision of a person who is a certified public accountant; or  (b) Other work experience under the direct supervision of a person engaged in active practice as a certified public accountant, of a character and for a length of time sufficient in the opinion of the Board to be substantially equivalent to the requirements of paragraph (a).   3. The Board:  (a) Shall adopt regulations concerning:  (1) The number of semester hours or an equivalent number of quarter hours in accounting and other courses required by an applicant to satisfy the requirements of subsection 1.  (2) The public accounting experience or other work experience required by an applicant to satisfy the requirements of subsection 2.  (b) May provide by regulation for the substitution of qualified programs of continuing education to satisfy partially the requirement of work experience described in paragraph (b) of subsection 2 or may add any program to the requirement of work experience.  4. Notwithstanding any provision of this section to the contrary, an applicant for a certificate of certified public accountant who has received conditional credit pursuant to NRS 628.260 for passing a section of the examination required for a certificate, and who applies that credit to subsequent passage of the examination, is subject to the educational requirements to receive a certificate that were in effect on the date on which the applicant passed all sections of the examination.  (Added to NRS by 1960, 164; A 1971, 738; 1981, 1383; 1991, 2151; 1993, 507; 1995, 447; 1999, 1696; 2005, 252; 2009, 313; 2017, 3463)
NV Rev Stat § 628.230 (2021)
2021 Nevada Revised Statutes|Chapter 628 - Accountants|NRS 628.230 - Examination; regulations.

  1. The Board shall prescribe by regulation the:  (a) Methods of applying for an examination;  (b) Methods of completing an examination, including grading and the requirements to pass the examination; and  (c) Education required to be eligible to take an examination.  2. The Board may use an examination from any provider as approved by the Board.  (Added to NRS by 1960, 166; A 1971, 739; 1979, 672; 1981, 1384; 1999, 1697; 2005, 253; 2009, 314)
NV Rev Stat § 628.240 (2021)
2021 Nevada Revised Statutes|Chapter 628 - Accountants|NRS 628.240 - Eligibility for examination of candidate who has not met requirement concerning work experience.

A candidate for a certificate of certified public accountant who has met the educational requirements as prescribed by the Board pursuant to NRS 628.230 is eligible to take the examination without waiting until he or she meets the requirements of work experience if the candidate also meets the requirements of paragraph (a) of subsection 1 of NRS 628.190.  (Added to NRS by 1960, 166; A 1971, 739; 1981, 1384; 1993, 532; 1999, 1697; 2009, 314; 2017, 3464)
NV Rev Stat § 628.250 (2021)
2021 Nevada Revised Statutes|Chapter 628 - Accountants|NRS 628.250 - Requirements for status as certified public accountant; related fees.

A candidate for the certificate of certified public accountant who has successfully completed the examination required by NRS 628.190 has no status as a certified public accountant until the candidate has the requisite experience and has received a certificate as a certified public accountant. The Board may establish a fee for issuing a certificate and a fee for the evaluation of experience in amounts set in regulations adopted by the Board.  (Added to NRS by 1960, 166; A 1971, 739; 1979, 672; 1981, 1385; 1989, 1602)
NV Rev Stat § 628.260 (2021)
2021 Nevada Revised Statutes|Chapter 628 - Accountants|NRS 628.260 - Examination: Passage of sections; credit; regulations.

  1. The Board may by regulation prescribe the terms and conditions under which a candidate:  (a) Must pass all sections of the examination prescribed by the Board pursuant to NRS 628.190 to qualify for a certificate.  (b) Who, at any given examination, passes at least one section, but not all sections, may receive conditional credit for each section passed, and need not sit for reexamination in those sections. The Board may by regulation provide a limit on the time in which each candidate must pass all sections of the examination or lose any credit received.  2. The Board may give credit to a candidate who has passed all or part of the examination in another state or other jurisdiction of the United States if the Board determines by regulation that the standards under which credit is granted for the examination are as high as the standards established for the examination required by this chapter.  (Added to NRS by 1960, 166; A 1971, 740; 1979, 672; 1981, 1385; 1993, 532; 1999, 1697; 2005, 253)
NV Rev Stat § 628.280 (2021)
2021 Nevada Revised Statutes|Chapter 628 - Accountants|NRS 628.280 - Fee for examination; regulations.

  1. The Board shall charge each candidate for a certificate of certified public accountant a fee, to be determined by the Board by regulation, for the examination prescribed by the Board.  2. The applicable fee must be paid by the candidate at the time he or she applies for examination.  (Added to NRS by 1960, 167; A 1971, 740; 1979, 673; 1981, 1386; 1993, 532; 1999, 1698; 2001, 569; 2005, 253)
NV Rev Stat § 628.290 (2021)
2021 Nevada Revised Statutes|Chapter 628 - Accountants|NRS 628.290 - Conditions for use of designation "certified public accountant," "C.P.A." or "public accountant"; maintenance of list of certified public accountants by Board.

Any person who has received from the Board a certificate as a certified public accountant and who holds a permit issued under NRS 628.380, which is in full force and effect, shall be styled and known as a certified public accountant and may also use the abbreviation "C.P.A." The Board shall maintain a list of certified public accountants. Any certified public accountant may also be known as a public accountant.  (Added to NRS by 1960, 167)
NV Rev Stat § 628.315 (2021)
2021 Nevada Revised Statutes|Chapter 628 - Accountants|NRS 628.315 - Natural person licensed as certified public accountant in another state: Practice privileges in this State; certificate or permit not required; consent to certain conditions; performance of attest services.

  1. Except as otherwise provided in this chapter, a natural person who holds a valid license as a certified public accountant from any state other than this State shall be deemed to be a certified public accountant for all purposes under the laws of this State other than this chapter.  2. A natural person granted practice privileges pursuant to subsection 1 is not required to obtain:  (a) A certificate pursuant to NRS 628.190; or  (b) A permit pursuant to NRS 628.380.  3. A natural person granted practice privileges pursuant to subsection 1 and a partnership, corporation, limited-liability company or sole proprietorship that employs such a person shall be deemed to consent, as a condition of the grant of such practice privileges:  (a) To the personal and subject matter jurisdiction, and disciplinary authority, of the Board.  (b) To comply with the provisions of this chapter and the regulations of the Board.  (c) That, in the event that the license from the state wherein the natural person’s principal place of business is located becomes invalid, the natural person will cease offering or engaging in the practice of professional accounting in this State individually and on behalf of a partnership, corporation, limited-liability company or sole proprietorship.  (d) To the appointment of the state board that issued the license as the agent upon whom process may be served in any investigation, action or proceeding relating to the natural person or the partnership, corporation, limited-liability company or sole proprietorship by the Board.  4. A natural person granted practice privileges pursuant to subsection 1 may perform attest services for a client having his or her home office in this State only if the partnership, corporation, limited-liability company or sole proprietorship that employs the person is registered pursuant to NRS 628.335.  (Added to NRS by 2009, 311)
NV Rev Stat § 628.325 (2021)
2021 Nevada Revised Statutes|Chapter 628 - Accountants|NRS 628.325 - Corporation or company for practice of public accounting: Organization; liability; ownership.

  1. One or more natural persons may organize a corporation for the practice of public accounting under the Professional Entities and Associations Act, chapter 89 of NRS. The corporation is not required to have more directors than shareholders, but at least one director must be a shareholder. The other directors need not, but may, be shareholders.  2. One or more natural persons may:  (a) Organize a corporation pursuant to chapter 78 of NRS;  (b) Qualify to do business as a foreign corporation pursuant to chapter 80 of NRS;  (c) Organize a limited-liability company pursuant to chapter 86 of NRS; or  (d) Register as a foreign limited-liability company pursuant to chapter 86 of NRS,  to practice public accounting.  3. The organization, qualification or registration of a corporation or company pursuant to subsection 2:  (a) Does not modify:  (1) The relationship between an accountant and a client;  (2) The liability arising out of that relationship; or  (3) The compliance of the corporation or company with this chapter or any regulations adopted pursuant thereto.  (b) Does not render:  (1) A person liable in tort for any act in which he or she has not personally participated.  (2) The manager, a member or an employee of a limited-liability company liable in contract for any contract which the person executes on behalf of a limited-liability company within the limits of his or her authority.  4. Notwithstanding any specific statute to the contrary, a simple majority of the ownership of a corporation, partnership or limited-liability company organized for the practice of public accounting in this State, in terms of the financial interests and voting rights of all shareholders, partners, officers, members and principals thereof, must belong to persons who are certified public accountants in any state. Each shareholder, partner, officer, member or principal whose principal place of business is in this State and who performs professional services in this State must be a certified public accountant in this State in good standing.  5. A corporation, partnership or limited-liability company organized for the practice of public accounting in this State may have as a shareholder, partner, officer, member or principal any natural person who is not a certified public accountant in any state if:  (a) The natural person is actively engaged in the business of the corporation, partnership or limited-liability company, or any affiliate thereof; and  (b) The corporation, partnership or limited-liability company complies with any other requirements that the Board by regulation may impose.  (Added to NRS by 1971, 748; A 1995, 1477; 1997, 924; 1999, 1699; 2017, 3465)
NV Rev Stat § 628.340 (2021)
2021 Nevada Revised Statutes|Chapter 628 - Accountants|NRS 628.340 - Requirements for registration as partnership of certified public accountants.

  1. A partnership required to register with the Board pursuant to NRS 628.335 must meet the following requirements:  (a) At least one general partner must be either a certified public accountant of this State in good standing or, if the partnership 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.  (b) Each partner who is a resident of this State and is personally and regularly engaged within this State in the practice of public accounting as a member thereof, or whose principal place of business is in this State and who is engaged in the practice of professional accounting in this State, must be a certified public accountant of this State in good standing.  (c) Each partner who is personally and regularly engaged in the practice of public accounting in this State must be either a certified public accountant of this State in good standing or, if the partnership 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 partner who is regularly engaged in the practice of public accounting within the United States must be a certified public accountant in good standing of some state or jurisdiction of the United States.  (e) Each manager in charge of an office of the partnership in this State must be either a certified public accountant of this State in good standing or a natural person granted practice privileges pursuant to NRS 628.315.  (f) A corporation or limited-liability company which is registered pursuant to NRS 628.343 or 628.345 may be a partner, and a partnership which is registered pursuant to this section may be a general partner, in a partnership engaged in the practice of public accounting.  2. Application for registration must be made upon the affidavit of either a general partner who holds a live permit to practice in this State as a certified public accountant or, if the partnership 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 partnership 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 partnership name. Notice must be given to the Board within 1 month after the admission to or withdrawal of a partner from any partnership so registered.  (Added to NRS by 1960, 167; A 1971, 741; 1979, 673; 1981, 1386; 1995, 1477; 1997, 925; 2009, 314)