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. 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. A partnership, corporation, limited-liability company or sole proprietorship that does not have an office in this State:
(a) Shall register with the Board if the partnership, corporation, limited-liability company or sole proprietorship performs attest services for a client having his or her home office in this State.
(b) May practice public accounting, may perform compilation services or other professional services within the practice of public accounting other than attest services for a client having his or her home office in this State, may be styled and known as a certified public accountant and may use the title or designation "certified public accountant" and the abbreviation "C.P.A." without registering with the Board if:
(1) Persons who are certified public accountants in any state constitute a simple majority, in terms of financial interests and voting rights of all partners, shareholders, officers, members and principals thereof, of the ownership of the partnership, corporation, limited-liability company or sole proprietorship;
(2) The partnership, corporation, limited-liability company or sole proprietorship complies with the provisions of subsection 5 of NRS 628.325, if applicable;
(3) A natural person granted practice privileges pursuant to NRS 628.315 practices such public accounting or performs such compilation services or such other professional services within the practice of public accounting for the client having his or her home office in this State; and
(4) The partnership, corporation, limited-liability company or sole proprietorship can lawfully perform such services in the state where the natural person described in subparagraph (3) has his or her principal place of business.
4. A natural person granted practice privileges pursuant to NRS 628.315 must not be required to obtain a permit from this State pursuant to NRS 628.380 if the person performs such professional services for:
(a) Which a partnership, corporation, limited-liability company or sole proprietorship is required to register pursuant to subsection 2 or 3; or
(b) A partnership, corporation or limited-liability company registered pursuant to the provisions of NRS 628.325.
(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.