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)
Structure Nevada Revised Statutes
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 628.035 - Creation; number and appointment of members.
NRS 628.045 - Qualifications of members.
NRS 628.055 - Reappointment of members.
NRS 628.085 - Removal of member.
NRS 628.090 - Officers and employees.
NRS 628.110 - Salary of members; per diem allowance and travel expenses of members and employees.
NRS 628.160 - Regulations concerning professional conduct: Procedure for adoption; notice.
NRS 628.170 - Authority to establish certain committees by regulation.
NRS 628.200 - General requirements concerning education and work experience; regulations.
NRS 628.230 - Examination; regulations.
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 628.340 - Requirements for registration as partnership of certified public accountants.
NRS 628.343 - Requirements for registration as corporation of certified public accountants.
NRS 628.370 - Annual registration of offices; fee; regulations.
NRS 628.375 - Registration of fictitious names; regulations.
NRS 628.385 - Legislative findings.
NRS 628.386 - Adoption of regulations.
NRS 628.388 - Committee on Continuing Education.
NRS 628.410 - Initiation of proceedings; notice; subpoenas; hearings; decision.
NRS 628.418 - Confidentiality of certain records of Board; exceptions.
NRS 628.440 - Employees and assistants of accountants.
NRS 628.450 - Unlawful use of designation "certified public accountant" or "C.P.A."
NRS 628.470 - Unlawful use of designation "public accountant."
NRS 628.560 - Prima facie evidence of violation.
NRS 628.570 - Order to cease and desist; injunctive relief; issuance without bond.