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)

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