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)

Structure Nevada Revised Statutes

Nevada Revised Statutes

Chapter 628 - Accountants

NRS 628.002 - Purpose.

NRS 628.003 - Definitions.

NRS 628.005 - "Attest," "attesting" and "attestation" defined.

NRS 628.009 - "Board" defined.

NRS 628.013 - "Certificate" defined.

NRS 628.014 - "Compilation" defined.

NRS 628.017 - "Home office" defined.

NRS 628.019 - "Live permit" defined.

NRS 628.023 - "Practice of public accounting" defined.

NRS 628.031 - "Report" defined.

NRS 628.033 - "State" defined.

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...

NRS 628.035 - Creation; number and appointment of members.

NRS 628.045 - Qualifications of members.

NRS 628.055 - Reappointment of members.

NRS 628.075 - Nomination for appointment; filling of vacancy; appointment of representative of public by Governor.

NRS 628.085 - Removal of member.

NRS 628.090 - Officers and employees.

NRS 628.100 - Quorum.

NRS 628.105 - Offices.

NRS 628.110 - Salary of members; per diem allowance and travel expenses of members and employees.

NRS 628.120 - Regulations.

NRS 628.130 - Seal; records of proceedings; maintenance of and posting of certain information on website.

NRS 628.135 - Fiscal year.

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.

NRS 628.160 - Regulations concerning professional conduct: Procedure for adoption; notice.

NRS 628.170 - Authority to establish certain committees by regulation.

NRS 628.190 - Qualifications of applicant for certificate of certified public accountant; issuance of provisional certificate.

NRS 628.200 - General requirements concerning education and work experience; regulations.

NRS 628.230 - Examination; regulations.

NRS 628.240 - Eligibility for examination of candidate who has not met requirement concerning work experience.

NRS 628.250 - Requirements for status as certified public accountant; related fees.

NRS 628.260 - Examination: Passage of sections; credit; regulations.

NRS 628.280 - Fee for examination; regulations.

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.

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...

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.

NRS 628.325 - Corporation or company for practice of public accounting: Organization; liability; ownership.

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...

NRS 628.340 - Requirements for registration as partnership of certified public accountants.

NRS 628.343 - Requirements for registration as corporation of certified public accountants.

NRS 628.345 - Requirements for registration as limited-liability company of certified public accountants.

NRS 628.370 - Annual registration of offices; fee; regulations.

NRS 628.375 - Registration of fictitious names; regulations.

NRS 628.380 - Permit to engage in practice of public accounting: Requirements; expiration; issuance and renewal; fee; retired or inactive status; regulations.

NRS 628.385 - Legislative findings.

NRS 628.386 - Adoption of regulations.

NRS 628.387 - Exemptions.

NRS 628.388 - Committee on Continuing Education.

NRS 628.390 - Grounds; penalties; private censure prohibited; orders imposing discipline deemed public records.

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...

NRS 628.395 - Probation.

NRS 628.400 - Partnerships, corporations and limited-liability companies: Revocation or suspension of registration; sanctions; censure; additional grounds for disciplinary action.

NRS 628.410 - Initiation of proceedings; notice; subpoenas; hearings; decision.

NRS 628.415 - Disciplinary action by hearing officer or panel: Procedural requirements; powers and duties of officer or panel; appeal.

NRS 628.418 - Confidentiality of certain records of Board; exceptions.

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...

NRS 628.425 - Accountant’s report on financial statements: Requirements for persons who sign or authorize another to sign.

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.

NRS 628.435 - Attestations applicable to particular engagements: Compliance with professional standards for accounting and documentation; retention of documentation.

NRS 628.440 - Employees and assistants of accountants.

NRS 628.450 - Unlawful use of designation "certified public accountant" or "C.P.A."

NRS 628.460 - Unlawful use of designation "certified public accountant" or "C.P.A." by partnership, corporation, limited-liability company or sole proprietorship.

NRS 628.470 - Unlawful use of designation "public accountant."

NRS 628.480 - Unlawful use of designation "public accountant" by partnership, corporation, limited-liability company or sole proprietorship.

NRS 628.490 - Unlawful use of designation or abbreviation likely to confuse public; use of "accountant," "auditor" and "certified public accountant."

NRS 628.510 - Conditions under which affixing name to wording which indicates person is accountant or auditor is unlawful.

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...

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.

NRS 628.550 - Unlawful use of title or designation which falsely indicates or implies existence of partnership, corporation or limited-liability company; misleading name.

NRS 628.560 - Prima facie evidence of violation.

NRS 628.570 - Order to cease and desist; injunctive relief; issuance without bond.

NRS 628.580 - Penalty; enforcement.