Nevada Revised Statutes
Chapter 628 - Accountants

NRS 628.0345 - Payment of child support: Submission of certain information by applicant; grounds for denial of certificate or permit; duty of Board. [Effective until the date of the repeal of 42 U.S.C. § 666, the federal law requiring each state to e... - 1. In addition to any other requirements set forth in...

NRS 628.035 - Creation; number and appointment of members. - The Nevada State Board of Accountancy, consisting of seven members...

NRS 628.045 - Qualifications of members. - 1. The Governor shall appoint to the Board: (a) Six...

NRS 628.055 - Reappointment of members. - No person who has served two successive complete terms is...

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...

NRS 628.085 - Removal of member. - The Governor shall remove from the Board any member whose...

NRS 628.090 - Officers and employees. - 1. Annually the Board shall elect a President and a...

NRS 628.100 - Quorum. - A majority of the Board shall constitute a quorum for...

NRS 628.105 - Offices. - The Board may maintain offices in as many localities in...

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:...

NRS 628.120 - Regulations. - The Board shall adopt regulations reasonably necessary and expedient for...

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...

NRS 628.135 - Fiscal year. - The Board shall operate on the basis of a fiscal...

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...

NRS 628.160 - Regulations concerning professional conduct: Procedure for adoption; notice. - 1. The Board may by regulation adopt and amend rules...

NRS 628.170 - Authority to establish certain committees by regulation. - The Board may by regulation establish committees to assist in...

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...

NRS 628.200 - General requirements concerning education and work experience; regulations. - 1. Except as otherwise provided in subsection 4, the requirements...

NRS 628.230 - Examination; regulations. - 1. The Board shall prescribe by regulation the: (a) Methods...

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...

NRS 628.250 - Requirements for status as certified public accountant; related fees. - A candidate for the certificate of certified public accountant who...

NRS 628.260 - Examination: Passage of sections; credit; regulations. - 1. The Board may by regulation prescribe the terms and...

NRS 628.280 - Fee for examination; regulations. - 1. The Board shall charge each candidate for a certificate...

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...

NRS 628.310 - Waiver of examination and waiver of requirements for education or work experience for person holding certificate as certified public accountant from other state or country; requirement for notification of changes to or issues relating t... - 1. The Board may waive the examination, the requirements for...

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...

NRS 628.325 - Corporation or company for practice of public accounting: Organization; liability; ownership. - 1. One or more natural persons may organize a corporation...

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 or permit for natural pe... - 1. The Board shall grant or renew registration to a...

NRS 628.340 - Requirements for registration as partnership of certified public accountants. - 1. A partnership required to register with the Board pursuant...

NRS 628.343 - Requirements for registration as corporation of certified public accountants. - 1. A corporation required to register with the Board pursuant...

NRS 628.345 - Requirements for registration as limited-liability company of certified public accountants. - 1. A limited-liability company required to register with the Board...

NRS 628.370 - Annual registration of offices; fee; regulations. - 1. Each office established or maintained in this State for...

NRS 628.375 - Registration of fictitious names; regulations. - 1. Before a certified public accountant or a partnership, corporation...

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...

NRS 628.385 - Legislative findings. - The Legislature finds that: 1. The explosion of knowledge and...

NRS 628.386 - Adoption of regulations. - 1. The Board may by regulation prescribe, amend or repeal...

NRS 628.387 - Exemptions. - The Board may, in accordance with the intent of this...

NRS 628.388 - Committee on Continuing Education. - The Board may appoint a Committee on Continuing Education consisting...

NRS 628.390 - Grounds; penalties; private censure prohibited; orders imposing discipline deemed public records. - 1. After giving notice and conducting a hearing, the Board...

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 fed... - 1. If the Board receives a copy of a court...

NRS 628.395 - Probation. - In addition to any penalty which it may assess pursuant...

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...

NRS 628.410 - Initiation of proceedings; notice; subpoenas; hearings; decision. - 1. The Board may initiate proceedings under this chapter: (a)...

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...

NRS 628.418 - Confidentiality of certain records of Board; exceptions. - 1. Except as otherwise provided in this section and NRS...

NRS 628.420 - Reregistration, issuance of new certificate, reissuance or modification of suspension of permit or modification of action or order after application and hearing; exception. [Effective until 2 years after the date of the repeal of 42 U.S... - Upon application in writing and after a hearing, the Board...

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...

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...

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...

NRS 628.440 - Employees and assistants of accountants. - This chapter does not prohibit any person from serving as...

NRS 628.450 - Unlawful use of designation "certified public accountant" or "C.P.A." - A natural person shall not assume or use the title...

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...

NRS 628.470 - Unlawful use of designation "public accountant." - A natural person shall not assume or use the title...

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...

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...

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...

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 acco... - A person shall not sign or affix the name of...

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,...

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...

NRS 628.560 - Prima facie evidence of violation. - 1. The display or uttering by a person of a...

NRS 628.570 - Order to cease and desist; injunctive relief; issuance without bond. - Whenever in the judgment of the Board any person has...

NRS 628.580 - Penalty; enforcement. - 1. Any person who violates any provision of NRS 628.435...

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Nevada Revised Statutes Chapter 628 - Accountants

Nevada Revised Statutes
Chapter 628 - Accountants