reglab/statecodes huggingface dataset:
2023 Nevada Revised Statutes › Chapter 628 - Accountants › NRS 628.031 - "Report" defined.

"Report," when used with respect to any attest or compilation service, means an opinion, report or other form of language that states or implies assurance as to the reliability of the attested information or compiled financial statements, and that also includes or is accompanied by a statement or implication that the person or firm issuing it has special knowledge or competence in accounting or auditing. Such a statement or implication of special knowledge or competence may arise from use by the issuer of the report of names or titles indicating that the person or firm is an accountant or auditor, or from the language of the report itself. The term includes any form of language which disclaims an opinion when such form of language is conventionally understood to imply any positive assurance as to the reliability of the attested information or complied financial statements referred to, or special competence on the part of the person or firm issuing such language, including, without limitation, another form of language that is conventionally understood to imply such assurance or such special knowledge or competence.
(Added to NRS by 2017, 3459)
2023 Nevada Revised Statutes › Chapter 628 - Accountants › NRS 628.045 - Qualifications of members.

1. The Governor shall appoint to the Board:
(a) Six members who are certified public accountants in the State of Nevada of whom:
(1) One member must be employed by the government or by private industry; and
(2) Five members must be engaged in the practice of public accounting.
(b) One member who represents the public. This member must not be:
(1) A certified public accountant or a public accountant; or
(2) The spouse or the parent or child, by blood, marriage or adoption, of a certified public accountant or a public accountant.
2. No person may be appointed to the Board unless he or she is:
(a) Engaged in active practice as a certified public accountant and holds a live permit to practice public accounting in this State, or is appointed as the member who represents the public.
(b) A resident of the State of Nevada.
(Added to NRS by 1960, 160; A 1977, 272; 1979, 671; 1981, 1380; 1991, 2150; 2003, 1189; 2017, 3461)
2023 Nevada Revised Statutes › Chapter 628 - Accountants › NRS 628.055 - Reappointment of members.

No person who has served two successive complete terms is eligible for reappointment until 1 year after the expiration of those terms. Appointment to fill an unexpired term shall not be considered as a complete term.
(Added to NRS by 1960, 161; A 1971, 734; 1977, 273, 1249)
2023 Nevada Revised Statutes › Chapter 628 - Accountants › NRS 628.075 - Nomination for appointment; filling of vacancy; appointment of representative of public by Governor.

1. Except as otherwise provided in subsection 2, the Nevada Society of Certified Public Accountants shall, at least 30 days before the beginning of any term, or within 30 days after a position on the Board becomes vacant, submit to the Governor the names of at least three persons qualified for membership on the Board for each position to be filled by a certified public accountant. The Governor shall appoint new members or fill the vacancy from the list, or request a new list. If the Nevada Society of Certified Public Accountants fails to submit timely nominations for a position on the Board, the Board may submit nominations to the Governor, who shall appoint members from among the nominees or request a new list.
2. If the term of a current member of the Board is expiring and that member is eligible for reappointment to the Board, the Nevada Society of Certified Public Accountants may recommend to the Governor the reappointment of that member without having to submit additional names for consideration to the Governor.
3. The Governor may appoint any qualified person who is a resident of this State to the position which is to be occupied by a person who represents the public.
(Added to NRS by 1960, 161; A 1977, 1250; 1981, 1380; 1991, 2150; 2017, 3461)
2023 Nevada Revised Statutes › Chapter 628 - Accountants › NRS 628.090 - Officers and employees.

1. Annually the Board shall elect a President and a Secretary-Treasurer from among its members.
2. The Board may employ such personnel, including attorneys, investigators and other professional consultants, and arrange for such assistance as the Board may require for the performance of its duties.
(Added to NRS by 1960, 162; A 1963, 147)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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) Not less than 2,000 hours accumulated over a period of not less than 1 year 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 shall adopt regulations concerning:
(a) 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.
(b) The public accounting experience or other work experience required by an applicant to satisfy the requirements of subsection 2.
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; 2023, 298)
2023 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)
2023 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.
(Added to NRS by 1960, 166; A 1971, 739; 1981, 1384; 1993, 532; 1999, 1697; 2009, 314; 2017, 3464; 2023, 299)
2023 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)
2023 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)
2023 Nevada Revised Statutes › Chapter 628 - Accountants › NRS 628.280 - Fee for examination; regulations.

1. The Board may 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; 2023, 299)
2023 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)
2023 Nevada Revised Statutes › Chapter 628 - Accountants › NRS 628.315 - Natural person licensed as certified public accountant or certified public accounting firm registered in another state: Practice privileges in this State; certificate, permit or registration not required; consent to certain conditions.

1. Except as otherwise provided in this chapter, a natural person who holds a valid license in good standing as a certified public accountant or a certified public accounting firm organized as a partnership, corporation, limited-liability company or sole proprietorship that holds a valid registration in good standing from any state other than this State shall be deemed to be a certified public accountant or a certified public accounting firm for all purposes under the laws of this State other than this chapter.
2. A natural person or certified public accounting firm granted practice privileges pursuant to subsection 1 is not required to obtain, as applicable:
(a) A certificate pursuant to NRS 628.190;
(b) A permit pursuant to NRS 628.380; or
(c) A registration pursuant to NRS 628.335.
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 natural person or a certified public accounting firm granted practice privileges pursuant to subsection 1 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 or registration from the state wherein the principal place of business of the natural person or certified public accounting firm is located becomes invalid or not in good standing:
(1) The natural person will cease offering or engaging in the practice of public accounting in this State individually and on behalf of a partnership, corporation, limited-liability company or sole proprietorship; or
(2) The certified public accounting firm will cease offering or engaging in the practice of public accounting in this State.
(d) To the appointment of the state board that issued the license or registration as the agent upon whom process may be served in any investigation, action or proceeding by the Board relating to:
(1) The natural person or the partnership, corporation, limited-liability company or sole proprietorship that employs the natural person; or
(2) The certified public accounting firm.
(Added to NRS by 2009, 311; A 2023, 300)
2023 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)
2023 Nevada Revised Statutes › Chapter 628 - Accountants › NRS 628.335 - Registration of partnership, corporation, limited-liability company or sole proprietorship: Grant or renewal of registration; activities for which registration is required; circumstances under which registration is not required.

1. The Board shall grant or renew registration to a partnership, corporation, limited-liability company or sole proprietorship that demonstrates its qualifications therefor in accordance with this chapter.
2. Except as otherwise provided in subsection 3, a partnership, corporation or limited-liability company with an office in this State shall register with the Board if the partnership, corporation or limited-liability company:
(a) Performs attest services;
(b) Performs compilation services;
(c) Is engaged in the practice of public accounting; or
(d) Is styled and known as a certified public accountant or uses the abbreviation "C.P.A."
3. An entity that is organized as a partnership, corporation, limited-liability company or sole proprietorship is not required to register pursuant to this section if:
(a) The entity is not styled or known as a firm of certified public accountants;
(b) The entity is not using the title or designation "certified public accountant" or the abbreviation "C.P.A."; and
(c) The sole business of the entity is preparing tax returns or schedules in support of tax returns.
(Added to NRS by 2009, 311; A 2023, 301)
2023 Nevada Revised Statutes › Chapter 628 - Accountants › NRS 628.340 - Registration as partnership of certified public accountants: Qualifications; application; determination; fees; authorized use of certain designations; notice to Board required of certain changes.

1. A partnership required or otherwise seeking to register with the Board pursuant to NRS 628.335 must meet the following requirements:
(a) At least one general partner must be a certified public accountant of this State in good standing.
(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 public 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 a certified public accountant of this State in good standing.
(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 a certified public accountant of this State in good standing.
(f) The partnership maintains an office in this State.
(g) 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 a general partner who holds a live permit to practice in this State as a certified public accountant. 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; 2023, 302)
2023 Nevada Revised Statutes › Chapter 628 - Accountants › NRS 628.343 - Registration as corporation of certified public accountants: Qualifications; application; determination; fees; authorized use of certain designations; notice to Board required of certain changes.

1. A corporation required or otherwise seeking 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 this State in good standing.
(c) At least one shareholder of the corporation must be a certified public accountant of this State in good standing.
(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 a certified public accountant of this State in good standing.
(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 maintains an office in this State.
(g) 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 a shareholder who holds a live permit to practice in this State as a certified public accountant. 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; 2023, 303)
2023 Nevada Revised Statutes › Chapter 628 - Accountants › NRS 628.345 - Registration as limited-liability company of certified public accountants: Qualifications; application; determination; fees; authorized use of certain designations; notice to Board required of certain changes.

1. A limited-liability company required or otherwise seeking 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 this State in good standing.
(c) At least one member of the limited-liability company must be a certified public accountant of this State in good standing.
(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 a certified public accountant of this State in good standing.
(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 maintains an office in this State.
(g) 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. 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; 2023, 304)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)