NRS: CHAPTER 628 - ACCOUNTANTS

[Rev. 6/29/2024 4:43:46 PM--2023]

CHAPTER 628 - ACCOUNTANTS

GENERAL PROVISIONS

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. [Repealed.]

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 establish procedures for withholding, suspending and restricting the professional, occupational and recreational licenses for child support arrearages and for noncompliance with certain processes relating to paternity or child support proceedings.]

NRS 628.0345 Payment of child support: Submission of certain information by applicant; grounds for denial of certificate or permit; duty of Board. [Effective on the date of the repeal of 42 U.S.C. § 666, the federal law requiring each state to establish procedures for withholding, suspending and restricting the professional, occupational and recreational licenses for child support arrearages and for noncompliance with certain processes relating to paternity or child support proceedings and expires by limitation 2 years after that date.]

NEVADA STATE BOARD OF ACCOUNTANCY

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.

CERTIFIED PUBLIC ACCOUNTANTS

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 to certification in other jurisdictions.

NRS 628.315 Natural person licensed as certified public accountant or certified public accounting firm registered in another state: Practice privileges in this State; certificate, permit or registration not required; consent to certain conditions.

REGISTRATION OF OR LICENSES AS PUBLIC ACCOUNTANTS; REGISTRATION OF PARTNERSHIPS, CORPORATIONS, LIMITED-LIABILITY COMPANIES, SOLE PROPRIETORSHIPS; REGISTRATION OF OFFICES AND FICTITIOUS NAMES

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 is not required.

NRS 628.340 Registration as partnership of certified public accountants: Qualifications; application; determination; fees; authorized use of certain designations; notice to Board required of certain changes.

NRS 628.343 Registration as corporation of certified public accountants: Qualifications; application; determination; fees; authorized use of certain designations; notice to Board required of certain changes.

NRS 628.345 Registration as limited-liability company of certified public accountants: Qualifications; application; determination; fees; authorized use of certain designations; notice to Board required of certain changes.

NRS 628.370 Annual registration of offices; fee; regulations.

NRS 628.375 Registration of fictitious names; regulations.

PERMIT FOR PUBLIC ACCOUNTING

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

CONTINUING EDUCATION

NRS 628.385 Legislative findings.

NRS 628.386 Adoption of regulations.

NRS 628.387 Exemptions.

NRS 628.388 Committee on Continuing Education.

DISCIPLINARY AND OTHER ACTIONS

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 federal law requiring each state to establish procedures for withholding, suspending and restricting the professional, occupational and recreational licenses for child support arrearages and for noncompliance with certain processes relating to paternity or child support proceedings.]

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 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.C. § 666, the federal law requiring each state to establish procedures for withholding, suspending and restricting the professional, occupational and recreational licenses for child support arrearages and for noncompliance with certain processes relating to paternity or child support proceedings.]

NRS 628.420 Issuance of new certificate, reissuance or modification of suspension of permit or modification of action or order after application and hearing. [Effective 2 years after the date of the repeal of 42 U.S.C. § 666, the federal law requiring each state to establish procedures for withholding, suspending and restricting the professional, occupational and recreational licenses for child support arrearages and for noncompliance with certain processes relating to paternity or child support proceedings.]

MISCELLANEOUS PROVISIONS

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

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.

PROHIBITED ACTS; PENALTIES; ENFORCEMENT

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 or has certain expert knowledge is unlawful.

NRS 628.540 Unlawful acts by person without permit or practice privileges or by partnership, corporation, limited-liability company or sole proprietorship without registration or practice privileges; exceptions.

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

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.

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GENERAL PROVISIONS

NRS 628.002 Purpose. It is the policy of this State, and the purpose of this chapter:

1. To provide for the dependability of information which is used for guidance in financial transactions or for accounting for and assessing the status or performance of public and private entities; and

2. To protect the interest of the public by requiring that persons who are engaged in the practice of public accounting be qualified, so that the auditing, examining, reviewing and compiling of financial statements and the issuing of reports, opinions and assurances relating to those statements are reserved to persons who have demonstrated ability and fitness to observe and apply the standards of the profession of accounting.

(Added to NRS by 1981, 1379)

NRS 628.003 Definitions. As used in this chapter, unless the context otherwise requires, the words and terms defined in NRS 628.005 to 628.033, inclusive, have the meanings ascribed to them in those sections.

(Added to NRS by 1981, 1379; A 2009, 312; 2017, 3459)

NRS 628.005 “Attest,” “attesting” and “attestation” defined. “Attest,” “attesting” and “attestation” mean providing the following services:

1. An audit or other engagement to be performed in accordance with the Statements on Auditing Standards (SAS) published by the American Institute of Certified Public Accountants.

2. A review of a financial statement to be performed in accordance with the Statements on Standards for Accounting and Review Services (SSARS) published by the American Institute of Certified Public Accountants.

3. An examination of prospective financial information to be performed in accordance with the Statements on Standards for Attestation Engagements (SSAE) published by the American Institute of Certified Public Accountants.

4. An engagement to be performed in accordance with the standards of the Public Company Accounting Oversight Board.

5. An examination, review or agreed upon procedures engagement to be performed in accordance with the SSAE, other than an examination described in subsection 3.

(Added to NRS by 1981, 1379; A 2009, 312; 2017, 3459)

NRS 628.009 “Board” defined. “Board” means the Nevada State Board of Accountancy.

(Added to NRS by 1981, 1379)

NRS 628.013 “Certificate” defined. “Certificate” means the certificate issued by the Board to a person who is qualified to practice accounting as a certified public accountant.

(Added to NRS by 1981, 1380)

NRS 628.014 “Compilation” defined. “Compilation” means providing a service to be performed in accordance with the Statements on Standards for Accounting and Review Services (SSARS) published by the American Institute of Certified Public Accountants, that is presented in the form of financial statements, of information that is the representation of the owner or management without undertaking to express any assurance on the statements.

(Added to NRS by 2009, 310; A 2017, 3460)

NRS 628.017 “Home office” defined. Repealed. (See chapter 61, Statutes of Nevada 2023, at page 310.)

NRS 628.019 “Live permit” defined. “Live permit” means a permit issued pursuant to NRS 628.380 which has not been revoked or suspended.

(Added to NRS by 1981, 1380)

NRS 628.023 “Practice of public accounting” defined. “Practice of public accounting” means the offering to perform or the performance by a holder of a live permit or a natural person or certified public accounting firm granted practice privileges pursuant to NRS 628.315, for a client or potential client, of one or more services involving the use of skills in accounting or auditing, one or more services relating to advising or consulting with clients on matters relating to management or the preparation of tax returns and the furnishing of advice on matters relating to taxes.

(Added to NRS by 1981, 1380; A 2009, 313; 2023, 298)

NRS 628.031 “Report” defined. “Report,” when used with respect to any attest or compilation service, means an opinion, report or other form of language that states or implies assurance as to the reliability of the attested information or compiled financial statements, and that also includes or is accompanied by a statement or implication that the person or firm issuing it has special knowledge or competence in accounting or auditing. Such a statement or implication of special knowledge or competence may arise from use by the issuer of the report of names or titles indicating that the person or firm is an accountant or auditor, or from the language of the report itself. The term includes any form of language which disclaims an opinion when such form of language is conventionally understood to imply any positive assurance as to the reliability of the attested information or complied financial statements referred to, or special competence on the part of the person or firm issuing such language, including, without limitation, another form of language that is conventionally understood to imply such assurance or such special knowledge or competence.

(Added to NRS by 2017, 3459)

NRS 628.033 “State” defined. “State” means any state, territory or possession of the United States and the District of Columbia.

(Added to NRS by 1981, 1380; A 1999, 1695)

1. In addition to any other requirements set forth in this chapter:

(a) An applicant for the issuance of a certificate issued pursuant to NRS 628.190 to 628.310, inclusive, or a permit issued pursuant to NRS 628.380 shall include the social security number of the applicant in the application submitted to the Board.

(b) An applicant for the issuance or renewal of a certificate issued pursuant to NRS 628.190 to 628.310, inclusive, or a permit issued pursuant to NRS 628.380 shall submit to the Board the statement prescribed by the Division of Welfare and Supportive Services of the Department of Health and Human Services pursuant to NRS 425.520. The statement must be completed and signed by the applicant.

2. The Board shall include the statement required pursuant to subsection 1 in:

(a) The application or any other forms that must be submitted for the issuance or renewal of the certificate or permit; or

(b) A separate form prescribed by the Board.

3. A certificate or permit described in subsection 1 may not be issued or renewed by the Board if the applicant:

(a) Fails to submit the statement required pursuant to subsection 1; or

(b) Indicates on the statement submitted pursuant to subsection 1 that the applicant is subject to a court order for the support of a child and is not in compliance with the order or a plan approved by the district attorney or other public agency enforcing the order for the repayment of the amount owed pursuant to the order.

4. If an applicant indicates on the statement submitted pursuant to subsection 1 that the applicant is subject to a court order for the support of a child and is not in compliance with the order or a plan approved by the district attorney or other public agency enforcing the order for the repayment of the amount owed pursuant to the order, the Board shall advise the applicant to contact the district attorney or other public agency enforcing the order to determine the actions that the applicant may take to satisfy the arrearage.

(Added to NRS by 1997, 2117; A 2005, 2712, 2807; 2017, 3460)

1. In addition to any other requirements set forth in this chapter, an applicant for the issuance or renewal of a certificate issued pursuant to NRS 628.190 to 628.310, inclusive, or a permit issued pursuant to NRS 628.380 shall submit to the Board the statement prescribed by the Division of Welfare and Supportive Services of the Department of Health and Human Services pursuant to NRS 425.520. The statement must be completed and signed by the applicant.

2. The Board shall include the statement required pursuant to subsection 1 in:

(a) The application or any other forms that must be submitted for the issuance or renewal of the certificate or permit; or

(b) A separate form prescribed by the Board.

3. A certificate or permit described in subsection 1 may not be issued or renewed by the Board if the applicant:

(a) Fails to submit the statement required pursuant to subsection 1; or

(Added to NRS by 1997, 2117; A 2005, 2712, 2807; 2017, 3460, effective on the date of the repeal of 42 U.S.C. § 666, the federal law requiring each state to establish procedures for withholding, suspending and restricting the professional, occupational and recreational licenses for child support arrearages and for noncompliance with certain processes relating to paternity or child support proceedings)

NEVADA STATE BOARD OF ACCOUNTANCY

NRS 628.035 Creation; number and appointment of members. The Nevada State Board of Accountancy, consisting of seven members appointed by the Governor, is hereby created.

(Added to NRS by 1960, 160; A 1971, 734; 1977, 272)

NRS 628.045 Qualifications of members.

1. The Governor shall appoint to the Board:

(a) Six members who are certified public accountants in the State of Nevada of whom:

(1) One member must be employed by the government or by private industry; and

(2) Five members must be engaged in the practice of public accounting.

(b) One member who represents the public. This member must not be:

(1) A certified public accountant or a public accountant; or

(2) The spouse or the parent or child, by blood, marriage or adoption, of a certified public accountant or a public accountant.

2. No person may be appointed to the Board unless he or she is:

(a) Engaged in active practice as a certified public accountant and holds a live permit to practice public accounting in this State, or is appointed as the member who represents the public.

(b) A resident of the State of Nevada.

(Added to NRS by 1960, 160; A 1977, 272; 1979, 671; 1981, 1380; 1991, 2150; 2003, 1189; 2017, 3461)

NRS 628.055 Reappointment of members. No person who has served two successive complete terms is eligible for reappointment until 1 year after the expiration of those terms. Appointment to fill an unexpired term shall not be considered as a complete term.

(Added to NRS by 1960, 161; A 1971, 734; 1977, 273, 1249)

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 Society of Certified Public Accountants shall, at least 30 days before the beginning of any term, or within 30 days after a position on the Board becomes vacant, submit to the Governor the names of at least three persons qualified for membership on the Board for each position to be filled by a certified public accountant. The Governor shall appoint new members or fill the vacancy from the list, or request a new list. If the Nevada Society of Certified Public Accountants fails to submit timely nominations for a position on the Board, the Board may submit nominations to the Governor, who shall appoint members from among the nominees or request a new list.

2. If the term of a current member of the Board is expiring and that member is eligible for reappointment to the Board, the Nevada Society of Certified Public Accountants may recommend to the Governor the reappointment of that member without having to submit additional names for consideration to the Governor.

3. The Governor may appoint any qualified person who is a resident of this State to the position which is to be occupied by a person who represents the public.

(Added to NRS by 1960, 161; A 1977, 1250; 1981, 1380; 1991, 2150; 2017, 3461)

NRS 628.085 Removal of member. The Governor shall remove from the Board any member whose permit to practice has become void or has been revoked or suspended, and may, after a hearing, remove any member for neglect of duty or other just cause.

(Added to NRS by 1960, 162)

NRS 628.090 Officers and employees.

1. Annually the Board shall elect a President and a Secretary-Treasurer from among its members.

2. The Board may employ such personnel, including attorneys, investigators and other professional consultants, and arrange for such assistance as the Board may require for the performance of its duties.

(Added to NRS by 1960, 162; A 1963, 147)

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

(Added to NRS by 1960, 162; A 1973, 1128)

NRS 628.105 Offices. The Board may maintain offices in as many localities in the State as it finds necessary to carry out the provisions of this chapter.

(Added to NRS by 1963, 147)

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:

(a) A salary of not more than $150 per day, as fixed by the Board, while engaged in the business of the Board; and

(b) A per diem allowance and travel expenses at a rate fixed by the Board, while engaged in the business of the Board. The rate must not exceed the rate provided for state officers and employees generally.

2. While engaged in the business of the Board, each employee of the Board is entitled to receive a per diem allowance and travel expenses at a rate fixed by the Board. The rate must not exceed the rate provided for state officers and employees generally.

(Added to NRS by 1960, 162; A 1963, 147; 1971, 735; 1989, 1696; 2007, 2942)

NRS 628.120 Regulations. The Board shall adopt regulations reasonably necessary and expedient for the orderly conduct of its affairs and for the administration of this chapter.

(Added to NRS by 1960, 162; A 1971, 735; 1981, 1381)

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 notice must be taken.

2. Keep records of its proceedings. In any proceedings in court, civil or criminal, arising out of or founded upon any provision of this chapter, copies of those records certified as correct under the seal of the Board are admissible in evidence as tending to prove the contents of the records.

3. Maintain a website on the Internet or its successor and post on its website:

(a) The names arranged alphabetically by classifications of all accountants and business entities holding certificates, registrations or permits under this chapter.

(b) The names of the members of the Board.

(Added to NRS by 1960, 162; A 1981, 1381; 2005, 251; 2017, 3462)

NRS 628.135 Fiscal year. The Board shall operate on the basis of a fiscal year commencing on July 1 and terminating on June 30.

(Added to NRS by 1963, 147)

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 and other money received by the Board pursuant to the provisions of this chapter must be deposited in banks, credit unions, savings and loan associations or savings banks in the State of Nevada and expended solely for the purposes of this chapter. The money so deposited does not revert to the State General Fund. The compensation provided for by this chapter and all expenses incurred under this chapter must be paid from this money. No compensation or expenses incurred under this chapter may be charged against the State General Fund.

2. The Board may delegate to a hearing officer or panel its authority to take any disciplinary action pursuant to this chapter, impose and collect civil penalties, court costs and attorney’s fees therefor and deposit the money therefrom in banks, credit unions, savings and loan associations or savings banks in this State.

3. If a hearing officer or panel is not authorized to take disciplinary action pursuant to subsection 2 and the Board deposits the money collected from the imposition of civil penalties, court costs and attorney’s fees with the State Treasurer for credit to the State General Fund, it may present a claim to the State Board of Examiners for recommendation to the Interim Finance Committee if money is needed to pay attorney’s fees or the costs of an investigation, or both.

(Added to NRS by 1960, 162; A 1963, 147; 1983, 1533; 1999, 1529)

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

1. The Board may by regulation adopt and amend rules of professional conduct appropriate to establish and maintain a high standard of quality, integrity and dignity in the profession of public accountancy.

2. In addition to the requirements of chapter 233B of NRS, the Board shall provide notice of any such proposed rule or amendment to each holder of a live permit, to the electronic mail address shown in the records of the Board, along with information advising the holder of the permit of the date, time and place of the hearing on the proposed rule or amendment and requesting that he or she submit any comments thereon at least 15 days before the hearing. The comments are advisory only. The Board shall also make available on its Internet website the proposed rule or amendment.

3. The Board may adopt regulations concerning the professional conduct of corporations, partnerships and limited-liability companies practicing certified public accounting or public accounting which it deems consistent with or required by the public welfare, including regulations:

(a) Governing the style, name and title of the corporations, partnerships and limited-liability companies.

(b) Governing the affiliation of the corporations, partnerships and limited-liability companies with any other organizations.

(Added to NRS by 1960, 162; A 1971, 735; 1981, 1381; 1989, 1601; 1995, 134; 1999, 1695; 2017, 3462)

NRS 628.170 Authority to establish certain committees by regulation. The Board may by regulation establish committees to assist in the management of its affairs and in the investigation of grievances.

(Added to NRS by 1960, 163; A 1971, 736; 1973, 1128; 1981, 1382; 1989, 1601)

CERTIFIED PUBLIC ACCOUNTANTS

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 628.310, a certificate of certified public accountant must be granted by the Board to any person who:

(a) Is without any history of acts involving dishonesty or moral turpitude;

(b) Complies with the requirements of education and work experience as provided in NRS 628.200;

(c) Has submitted to the Board a complete set of fingerprints and written permission authorizing the Board to forward the fingerprints to the Central Repository for Nevada Records of Criminal History for submission to the Federal Bureau of Investigation for its report; and

(d) Has passed the examination prescribed by the Board.

2. The Board may refuse to grant a certificate of certified public accountant to an applicant if he or she has been convicted of a felony in this State or an offense in another state or jurisdiction which would be a felony if committed in this State.

3. The Board may issue a provisional certificate to an applicant until the Board receives the report from the Federal Bureau of Investigation.

(Added to NRS by 1960, 164; A 1971, 220, 737; 1975, 1295; 1981, 1383; 1989, 1602; 1993, 531; 1999, 1695; 2003, 2705; 2009, 313; 2017, 3463)

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

1. Except as otherwise provided in subsection 4, the requirements of education for a certificate of certified public accountant are:

(a) At least 150 semester hours or an equivalent number of quarter hours; and

(b) A baccalaureate degree or an equivalent degree from a college or university recognized by the Board:

(1) With a major in accounting, or what the Board determines to be substantially the equivalent of a major in accounting; or

(2) With a major other than accounting supplemented by what the Board determines to be substantially the equivalent of an accounting major, including related courses in other areas of business administration.

2. The requirement for work experience for a certificate of certified public accountant is:

(a) Not less than 2,000 hours accumulated over a period of not less than 1 year of public accounting experience in a partnership, corporation, limited-liability company or sole proprietorship engaged in the practice of public accounting under the direct supervision of a person who is a certified public accountant; or

(b) Other work experience under the direct supervision of a person engaged in active practice as a certified public accountant, of a character and for a length of time sufficient in the opinion of the Board to be substantially equivalent to the requirements of paragraph (a).

3. The Board shall adopt regulations concerning:

(a) The number of semester hours or an equivalent number of quarter hours in accounting and other courses required by an applicant to satisfy the requirements of subsection 1.

(b) The public accounting experience or other work experience required by an applicant to satisfy the requirements of subsection 2.

4. Notwithstanding any provision of this section to the contrary, an applicant for a certificate of certified public accountant who has received conditional credit pursuant to NRS 628.260 for passing a section of the examination required for a certificate, and who applies that credit to subsequent passage of the examination, is subject to the educational requirements to receive a certificate that were in effect on the date on which the applicant passed all sections of the examination.

(Added to NRS by 1960, 164; A 1971, 738; 1981, 1383; 1991, 2151; 1993, 507; 1995, 447; 1999, 1696; 2005, 252; 2009, 313; 2017, 3463; 2023, 298)

NRS 628.230 Examination; regulations.

1. The Board shall prescribe by regulation the:

(a) Methods of applying for an examination;

(b) Methods of completing an examination, including grading and the requirements to pass the examination; and

2. The Board may use an examination from any provider as approved by the Board.

(Added to NRS by 1960, 166; A 1971, 739; 1979, 672; 1981, 1384; 1999, 1697; 2005, 253; 2009, 314)

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 has met the educational requirements as prescribed by the Board pursuant to NRS 628.230 is eligible to take the examination without waiting until he or she meets the requirements of work experience.

(Added to NRS by 1960, 166; A 1971, 739; 1981, 1384; 1993, 532; 1999, 1697; 2009, 314; 2017, 3464; 2023, 299)

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)

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

1. The Board may by regulation prescribe the terms and conditions under which a candidate:

(a) Must pass all sections of the examination prescribed by the Board pursuant to NRS 628.190 to qualify for a certificate.

(b) Who, at any given examination, passes at least one section, but not all sections, may receive conditional credit for each section passed, and need not sit for reexamination in those sections. The Board may by regulation provide a limit on the time in which each candidate must pass all sections of the examination or lose any credit received.

2. The Board may give credit to a candidate who has passed all or part of the examination in another state or other jurisdiction of the United States if the Board determines by regulation that the standards under which credit is granted for the examination are as high as the standards established for the examination required by this chapter.

(Added to NRS by 1960, 166; A 1971, 740; 1979, 672; 1981, 1385; 1993, 532; 1999, 1697; 2005, 253)

NRS 628.280 Fee for examination; regulations.

1. The Board may charge each candidate for a certificate of certified public accountant a fee, to be determined by the Board by regulation, for the examination prescribed by the Board.

2. The applicable fee must be paid by the candidate at the time he or she applies for examination.

(Added to NRS by 1960, 167; A 1971, 740; 1979, 673; 1981, 1386; 1993, 532; 1999, 1698; 2001, 569; 2005, 253; 2023, 299)

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 as a certified public accountant and who holds a permit issued under NRS 628.380, which is in full force and effect, shall be styled and known as a certified public accountant and may also use the abbreviation “C.P.A.” The Board shall maintain a list of certified public accountants. Any certified public accountant may also be known as a public accountant.

(Added to NRS by 1960, 167)

1. The Board may waive the examination, the requirements for education or the requirements for work experience, or any combination thereof, required under NRS 628.190, and may issue a certificate as a certified public accountant to any person who is the holder of a certificate as a certified public accountant then in effect issued under the laws of any state or other jurisdiction of the United States approved by the Board, constituting a recognized qualification for the practice of public accounting comparable to that of a certified public accountant of this State, if:

(a) The person has passed an examination that is substantially the same as the examination conducted pursuant to NRS 628.230 with a grade that would have been a passing grade in this State on the date on which the person received his or her original certificate;

(b) The person has experience in the practice of public accountancy, private industry or the federal, state or local government, while holding a certificate as a certified public accountant for more than 4 of the 10 years immediately preceding his or her making application pursuant to this chapter; and

(c) The requirements for education of the state or other jurisdiction from which the person received his or her original certificate are determined by the Board to satisfy the requirements for education of this State.

2. The Board may issue a certificate as a certified public accountant to any person who is the holder of an equivalent certificate then in effect issued by a foreign country if:

(a) Persons who are certified as public accountants in this State are granted similar privileges by the foreign country in which the applicant is certified;

(b) The applicant’s certificate:

(1) Was issued by the appropriate authority that regulates the practice of public accountancy in the foreign country in which the certificate was issued;

(2) Has not expired or been revoked or suspended; and

(3) Authorizes the applicant to issue reports upon financial statements;

(c) The requirements for education and examination of the regulatory authority of the foreign country were substantially equivalent to the requirements for education and examination of this State on the date on which the applicant received his or her certificate;

(d) The applicant:

(1) Complied with requirements for experience in the foreign country in which the certificate was issued that are substantially equivalent to the requirements set forth in NRS 628.200; or

(2) Has completed in any state at least 4 years of public accounting experience, or equivalent experience determined to be appropriate by the Board, within the 10 years immediately preceding his or her making application for certification in this State;

(e) The applicant has passed a written examination on national standards for public accounting and ethics that is acceptable to the Board; and

(f) The applicant submits with the application a list of all jurisdictions in which he or she has applied for and received a certificate to practice public accounting.

3. A person who is granted a certificate as a certified public accountant pursuant to subsection 2 shall notify the Board, in writing, within 30 days after:

(a) The person is issued an equivalent certificate to practice public accounting by another jurisdiction or is denied the issuance of such a certificate;

(b) A certificate to practice public accounting issued to the person by another jurisdiction is revoked or suspended; or

(c) Another jurisdiction in which the person is certified to practice public accounting commences any type of disciplinary action against the person.

(Added to NRS by 1960, 167; A 1971, 741; 1979, 673; 1981, 1386; 1993, 546; 1999, 1698; 2001, 569; 2005, 254; 2017, 3464; 2023, 299)

1. Except as otherwise provided in this chapter, a natural person who holds a valid license in good standing as a certified public accountant or a certified public accounting firm organized as a partnership, corporation, limited-liability company or sole proprietorship that holds a valid registration in good standing from any state other than this State shall be deemed to be a certified public accountant or a certified public accounting firm for all purposes under the laws of this State other than this chapter.

2. A natural person or certified public accounting firm granted practice privileges pursuant to subsection 1 is not required to obtain, as applicable:

(a) A certificate pursuant to NRS 628.190;

(b) A permit pursuant to NRS 628.380; or

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 natural person or a certified public accounting firm granted practice privileges pursuant to subsection 1 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 or registration from the state wherein the principal place of business of the natural person or certified public accounting firm is located becomes invalid or not in good standing:

(1) The natural person will cease offering or engaging in the practice of public accounting in this State individually and on behalf of a partnership, corporation, limited-liability company or sole proprietorship; or

(2) The certified public accounting firm will cease offering or engaging in the practice of public accounting in this State.

(d) To the appointment of the state board that issued the license or registration as the agent upon whom process may be served in any investigation, action or proceeding by the Board relating to:

(1) The natural person or the partnership, corporation, limited-liability company or sole proprietorship that employs the natural person; or

(2) The certified public accounting firm.

(Added to NRS by 2009, 311; A 2023, 300)

REGISTRATION OF OR LICENSES AS PUBLIC ACCOUNTANTS; REGISTRATION OF PARTNERSHIPS, CORPORATIONS, LIMITED-LIABILITY COMPANIES, SOLE PROPRIETORSHIPS; REGISTRATION OF OFFICES AND FICTITIOUS NAMES

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

1. One or more natural persons may organize a corporation for the practice of public accounting under the Professional Entities and Associations Act, chapter 89 of NRS. The corporation is not required to have more directors than shareholders, but at least one director must be a shareholder. The other directors need not, but may, be shareholders.

2. One or more natural persons may:

(a) Organize a corporation pursuant to chapter 78 of NRS;

(b) Qualify to do business as a foreign corporation pursuant to chapter 80 of NRS;

(d) Register as a foreign limited-liability company pursuant to chapter 86 of NRS,

Ê to practice public accounting.

3. The organization, qualification or registration of a corporation or company pursuant to subsection 2:

(a) Does not modify:

(1) The relationship between an accountant and a client;

(2) The liability arising out of that relationship; or

(3) The compliance of the corporation or company with this chapter or any regulations adopted pursuant thereto.

(b) Does not render:

(1) A person liable in tort for any act in which he or she has not personally participated.

(2) The manager, a member or an employee of a limited-liability company liable in contract for any contract which the person executes on behalf of a limited-liability company within the limits of his or her authority.

4. Notwithstanding any specific statute to the contrary, a simple majority of the ownership of a corporation, partnership or limited-liability company organized for the practice of public accounting in this State, in terms of the financial interests and voting rights of all shareholders, partners, officers, members and principals thereof, must belong to persons who are certified public accountants in any state. Each shareholder, partner, officer, member or principal whose principal place of business is in this State and who performs professional services in this State must be a certified public accountant in this State in good standing.

5. A corporation, partnership or limited-liability company organized for the practice of public accounting in this State may have as a shareholder, partner, officer, member or principal any natural person who is not a certified public accountant in any state if:

(a) The natural person is actively engaged in the business of the corporation, partnership or limited-liability company, or any affiliate thereof; and

(b) The corporation, partnership or limited-liability company complies with any other requirements that the Board by regulation may impose.

(Added to NRS by 1971, 748; A 1995, 1477; 1997, 924; 1999, 1699; 2017, 3465)

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. Except as otherwise provided in subsection 3, 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;

(d) Is styled and known as a certified public accountant or uses the abbreviation “C.P.A.”

3. An entity that is organized as a partnership, corporation, limited-liability company or sole proprietorship is not required to register pursuant to this section if:

(a) The entity is not styled or known as a firm of certified public accountants;

(b) The entity is not using the title or designation “certified public accountant” or the abbreviation “C.P.A.”; and

(Added to NRS by 2009, 311; A 2023, 301)

1. A partnership required or otherwise seeking to register with the Board pursuant to NRS 628.335 must meet the following requirements:

(a) At least one general partner must be a certified public accountant of this State in good standing.

(b) Each partner who is a resident of this State and is personally and regularly engaged within this State in the practice of public accounting as a member thereof, or whose principal place of business is in this State and who is engaged in the practice of public accounting in this State, must be a certified public accountant of this State in good standing.

(c) Each partner who is personally and regularly engaged in the practice of public accounting in this State must be a certified public accountant of this State in good standing.

(d) Each partner who is regularly engaged in the practice of public accounting within the United States must be a certified public accountant in good standing of some state or jurisdiction of the United States.

(e) Each manager in charge of an office of the partnership in this State must be a certified public accountant of this State in good standing.

(f) The partnership maintains an office in this State.

(g) A corporation or limited-liability company which is registered pursuant to NRS 628.343 or 628.345 may be a partner, and a partnership which is registered pursuant to this section may be a general partner, in a partnership engaged in the practice of public accounting.

2. Application for registration must be made upon the affidavit of a general partner who holds a live permit to practice in this State as a certified public accountant. The Board shall determine whether the applicant is eligible for registration and may charge an initial fee and an annual renewal fee set by the Board by regulation. A partnership which is so registered may use the words “certified public accountants” or the abbreviation “C.P.A.’s” or “CPA’s” in connection with its partnership name. Notice must be given to the Board within 1 month after the admission to or withdrawal of a partner from any partnership so registered.

(Added to NRS by 1960, 167; A 1971, 741; 1979, 673; 1981, 1386; 1995, 1477; 1997, 925; 2009, 314; 2023, 302)

1. A corporation required or otherwise seeking to register with the Board pursuant to NRS 628.335 shall comply with the following requirements:

(a) The sole purpose and business of the corporation must be to furnish to the public services not inconsistent with this chapter or the regulations of the Board, except that the corporation may invest its money in a manner not incompatible with the practice of public accounting.

(b) The principal officer of the corporation and any officer or director having authority over the practice of public accounting by the corporation must be a certified public accountant of this State in good standing.

(d) Each manager in charge of an office of the corporation in this State and each shareholder or director who is regularly and personally engaged within this State in the practice of public accounting must be a certified public accountant of this State in good standing.

(e) In order to facilitate compliance with the provisions of this section relating to the ownership of stock, there must be a written agreement binding the shareholders or the corporation to purchase any shares offered for sale by, or not under the ownership or effective control of, a qualified shareholder. The corporation may retire any amount of stock for this purpose, notwithstanding any impairment of its capital, so long as one share remains outstanding.

(f) The corporation maintains an office in this State.

(g) The corporation shall comply with other regulations pertaining to corporations practicing public accounting in this State adopted by the Board.

2. Application for registration must be made upon the affidavit of a shareholder who holds a live permit to practice in this State as a certified public accountant. The Board shall determine whether the applicant is eligible for registration and may charge an initial fee and an annual renewal fee set by the Board by regulation. A corporation which is so registered may use the words “certified public accountants” or the abbreviation “C.P.A.’s” or “CPA’s” in connection with its corporate name. Notice must be given to the Board within 1 month after the admission to or withdrawal of a shareholder from any corporation so registered.

(Added to NRS by 1995, 1474; A 1997, 926; 1999, 1701; 2009, 315; 2023, 303)

1. A limited-liability company required or otherwise seeking to register with the Board pursuant to NRS 628.335 shall comply with the following requirements:

(a) The sole purpose and business of the limited-liability company must be to furnish to the public services not inconsistent with this chapter or the regulations of the Board, except that the limited-liability company may invest its money in a manner not incompatible with the practice of public accounting.

(b) The manager, if any, of the limited-liability company must be a certified public accountant of this State in good standing.

(c) At least one member of the limited-liability company must be a certified public accountant of this State in good standing.

(d) Each person in charge of an office of the limited-liability company in this State and each member who is regularly and personally engaged within this State in the practice of public accounting must be a certified public accountant of this State in good standing.

(e) In order to facilitate compliance with the provisions of this section relating to the ownership of interests, there must be a written agreement binding the members or the limited-liability company to purchase any interest offered for sale by, or not under the ownership or effective control of, a qualified member.

(f) The limited-liability company maintains an office in this State.

(g) The limited-liability company shall comply with other regulations pertaining to limited-liability companies practicing public accounting in this State adopted by the Board.

2. Application for registration must be made upon the affidavit of the manager or a member of the limited-liability company. The affiant must hold a live permit to practice in this State as a certified public accountant. The Board shall determine whether the applicant is eligible for registration and may charge an initial fee and an annual renewal fee set by the Board by regulation. A limited-liability company which is so registered may use the words “certified public accountants” or the abbreviation “C.P.A.’s” or “CPA’s” in connection with its name. Notice must be given to the Board within 1 month after the admission to or withdrawal of a member from any limited-liability company so registered.

(Added to NRS by 1995, 1474; A 1999, 1701; 2009, 316; 2023, 304)

NRS 628.370 Annual registration of offices; fee; regulations.

1. Each office established or maintained in this State for the practice of public accounting in this State by a certified public accountant or a partnership, corporation or limited-liability company composed of certified public accountants must be registered annually under this chapter with the Board. The Board may charge a fee for the registration of an office in an amount set by regulation.

2. The Board shall by regulation prescribe the procedure to be followed in registering offices.

(Added to NRS by 1960, 169; A 1971, 743; 1981, 1389; 1995, 1479; 1997, 928; 2009, 319; 2017, 3466)

NRS 628.375 Registration of fictitious names; regulations.

1. Before a certified public accountant or a partnership, corporation or limited-liability company composed of certified public accountants with an office in this State engages in the practice of public accounting in this State under a fictitious name, the person or entity must register the fictitious name with the Board.

2. The Board shall adopt regulations to carry out the provisions of this section, including, without limitation, regulations that prescribe:

(a) The procedure for registering a fictitious name with the Board; and

(b) The fee for registering a fictitious name with the Board.

(Added to NRS by 2001, 568; A 2009, 319; 2017, 3467)

PERMIT FOR PUBLIC ACCOUNTING

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 in this State must be issued by the Board to holders of the certificate of certified public accountant issued under NRS 628.190 to 628.310, inclusive, if all offices of the holder of a certificate are maintained and registered as required under NRS 628.370, and if the holder of a certificate has complied with the continuing education requirements provided in this chapter and in the Board’s regulations.

2. All permits expire on December 31 of each year and may be renewed annually for a period of 1 year by holders of certificates in good standing upon payment of an annual renewal fee set by the Board by regulation.

3. Failure of a holder of a certificate to apply for an annual permit to practice deprives him or her of the right to a permit, unless the Board, in its discretion, determines that the failure was caused by excusable neglect.

4. The Board shall adopt a regulation specifying the fee for the renewal of a permit after January 31 of each year.

5. The Board may provide by regulation for the placing of certificates on a retired or inactive status. The regulation may provide for a procedure for applying for retired or inactive status and for applying to return to active status, and must specify fees, if any, to accompany the applications.

(Added to NRS by 1960, 170; A 1971, 743; 1973, 1130; 1981, 1389; 1999, 1704; 2001, 570; 2017, 3467)

CONTINUING EDUCATION

NRS 628.385 Legislative findings. The Legislature finds that:

1. The explosion of knowledge and the increasing complexity of practice make it essential that certified public accountants continue to develop their competence and maintain the general quality of the practice of their profession.

2. The public interest requires that certified public accountants provide competent service in all areas of their practice.

3. Formal programs of continuing education provide certified public accountants with the opportunity to maintain the general quality of the practice of their profession.

4. It is in the public interest to require that certified public accountants who have certificates under the provisions of this chapter comply with requirements for continuing education adopted by the Board as a prerequisite to the issuance or renewal of permits to engage in the practice of public accounting pursuant to NRS 628.380.

(Added to NRS by 1973, 1127; A 1981, 1390; 2017, 3467)

NRS 628.386 Adoption of regulations.

1. The Board may by regulation prescribe, amend or repeal rules, including, but not limited to:

(a) A definition of basic requirements for continuing education;

(b) A delineation of qualifying programs;

(d) A program to ensure that licensees are maintaining the standards of the profession.

2. In exercising its power under this section, the Board shall establish standards which will assure reasonable currency of knowledge as a basis for a high standard of practice by certified public accountants. The standards must be established in a manner to assure that a variety of alternatives are available to certificate holders to comply with the requirements of continuing education for renewal of permits and must take cognizance of specialized areas of practice.

(Added to NRS by 1973, 1127; A 1981, 1390; 1989, 1603; 2017, 3468)

NRS 628.387 Exemptions. The Board may, in accordance with the intent of this chapter, make exceptions from continuing education requirements for certificate holders not engaged in public practice, or for reasons of health, military service or other good cause, except that if such certificate holder returns to the practice of public accounting he or she shall meet such continuing education requirements as the Board may determine.

(Added to NRS by 1973, 1128; A 2017, 3468)

NRS 628.388 Committee on Continuing Education. The Board may appoint a Committee on Continuing Education consisting of certified public accountants in active practice and holding live permits. Upon assignment and as directed by the Board, the Committee shall assist the Board in the administration of the provisions of this chapter for continuing education.

(Added to NRS by 1973, 1128; A 1981, 1391; 2017, 3468)

DISCIPLINARY AND OTHER ACTIONS

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

1. After giving notice and conducting a hearing, the Board may revoke, or may suspend for a period of not more than 5 years, any certificate issued under NRS 628.190 to 628.310, inclusive, any practice privileges granted pursuant to NRS 628.315 or any registration of a partnership, corporation, limited-liability company, sole proprietorship or office, or may revoke, suspend or refuse to renew any permit issued under NRS 628.380, or may publicly censure the holder of any permit, certificate or registration or any natural person or certified public accounting firm granted practice privileges pursuant to NRS 628.315, for any one or any combination of the following causes:

(a) Fraud or deceit in obtaining a certificate as a certified public accountant or in obtaining a permit to practice public accounting under this chapter.

(b) Dishonesty, fraud or gross negligence by a certified public accountant or a natural person or certified public accounting firm granted practice privileges pursuant to NRS 628.315.

(d) Violation of a regulation or rule of professional conduct adopted by the Board under the authority granted by this chapter.

(e) Conviction of a felony relating to the practice of public accounting under the laws of any state or jurisdiction.

(f) Conviction of any crime:

(1) An element of which is dishonesty or fraud; or

(2) Involving moral turpitude,

Ê under the laws of any state or jurisdiction.

(g) Cancellation, revocation, suspension, placing on probation or refusal to renew authority to practice as a certified public accountant by any other state, for any cause.

(h) Suspension, revocation or placing on probation of the right to practice before any state or federal agency.

(i) Unless the person has been placed on inactive or retired status, failure to obtain an annual permit under NRS 628.380, within:

(1) Sixty days after the expiration date of the permit to practice last obtained or renewed by the holder of a certificate; or

(2) Sixty days after the date upon which the holder of a certificate was granted the certificate, if no permit was ever issued to the person, unless the failure has been excused by the Board.

(j) Conduct discreditable to the profession of public accounting or which reflects adversely upon the fitness of the person to engage in the practice of public accounting.

(k) Making a false or misleading statement in support of an application for a certificate or permit of another person.

(l) Committing an act in another state or jurisdiction which would be subject to discipline in that state.

2. After giving notice and conducting a hearing, the Board may deny an application to take the examination prescribed by the Board pursuant to NRS 628.190, deny a person admission to such an examination, invalidate a grade received for such an examination or deny an application for a certificate issued pursuant to NRS 628.190 to 628.310, inclusive, to a person who has:

(a) Made any false or fraudulent statement, or any misleading statement or omission relating to a material fact in an application:

(1) To take the examination prescribed by the Board pursuant to NRS 628.190; or

(2) For a certificate issued pursuant to NRS 628.190 to 628.310, inclusive;

(b) Cheated on an examination prescribed by the Board pursuant to NRS 628.190 or any such examination taken in another state or jurisdiction of the United States;

(d) Committed any combination of the acts set forth in paragraphs (a), (b) and (c).

3. In addition to other penalties prescribed by this section, the Board may impose a civil penalty of not more than $5,000 for each violation of this section.

4. The Board shall not privately censure the holder of any permit or certificate or any natural person or certified public accounting firm granted practice privileges pursuant to NRS 628.315.

5. An order that imposes discipline and the findings of fact and conclusions of law supporting that order are public records.

(Added to NRS by 1960, 170; A 1981, 1391; 1983, 1534; 1989, 1603; 1993, 547; 1995, 1480; 1999, 1704; 2001, 571; 2003, 2706, 3425; 2009, 319; 2017, 3468; 2023, 305)

1. If the Board receives a copy of a court order issued pursuant to NRS 425.540 that provides for the suspension of all professional, occupational and recreational licenses, certificates and permits issued to a person who is the holder of a certificate issued pursuant to NRS 628.190 to 628.310, inclusive, or a permit issued pursuant to NRS 628.380, the Board shall deem the certificate or permit issued to that person to be suspended at the end of the 30th day after the date on which the court order was issued unless the Board receives a letter issued to the holder of the certificate or permit by the district attorney or other public agency pursuant to NRS 425.550 stating that the holder of the certificate or permit has complied with the subpoena or warrant or has satisfied the arrearage pursuant to NRS 425.560.

2. The Board shall reinstate a certificate issued pursuant to NRS 628.190 to 628.310, inclusive, or a permit issued pursuant to NRS 628.380 that has been suspended by a district court pursuant to NRS 425.540 if the Board receives a letter issued by the district attorney or other public agency pursuant to NRS 425.550 to the person whose certificate or permit was suspended stating that the person whose certificate or permit was suspended has complied with the subpoena or warrant or has satisfied the arrearage pursuant to NRS 425.560.

(Added to NRS by 1997, 2118; A 2005, 2807; 2017, 3470)

NRS 628.395 Probation. In addition to any penalty which it may assess pursuant to NRS 628.390, the Board may suspend any of the provisions of an order issued pursuant to that section and place the certified public accountant on probation, subject to limitations and conditions specified by the Board, which may include requirements for continuing education or for a review of the accountant’s practice, either periodically or continuously.

(Added to NRS by 1981, 1380; A 2017, 3470)

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 shall revoke the registration of a partnership, corporation or limited-liability company if at any time it does not have all the qualifications prescribed by the section of this chapter under which it qualified for registration.

2. After giving notice and conducting a hearing, the Board may revoke or suspend the registration of a partnership, corporation or limited-liability company, or may censure the partnership, corporation or limited-liability company, or impose a sanction authorized by NRS 628.390 or 628.395, for any of the causes enumerated in subsection 1 of NRS 628.390, or for one or both of the following additional causes:

(a) The revocation or suspension of the certificate or registration or the revocation or suspension or refusal to renew the permit to practice of any partner or shareholder who is personally engaged in the practice of public accounting in this State, whether or not he or she holds a live permit in this State.

(b) The cancellation, revocation, suspension or refusal to renew the authority of the partnership, corporation or limited-liability company, or any partner, shareholder or member thereof to practice public accounting in any other state for any cause other than failure to pay an annual registration fee or comply with a requirement for continuing education or practice review in the other state.

(Added to NRS by 1960, 171; A 1971, 744; 1981, 1392; 1995, 1481; 2001, 572; 2017, 3470)

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

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,

Ê 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)

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 panel pursuant to NRS 628.140 is subject to the same procedural requirements which apply to disciplinary actions taken by the Board, and the officer or panel has those powers and duties given to the Board in relation thereto.

2. A decision of the hearing officer or panel relating to the imposition of a civil penalty, costs and attorney’s fees is a final decision in a contested case. Any party aggrieved by a decision of the officer or panel to place a certified public accountant on probation or revoke or suspend a certificate or permit may appeal that decision to the Board.

(Added to NRS by 1983, 1533; A 1989, 1605; 2017, 3472)

NRS 628.418 Confidentiality of certain records of Board; exceptions.

1. Except as otherwise provided in this section and NRS 239.0115, a complaint filed with the Board, all documents and other information filed with the complaint and all documents and other information compiled as a result of an investigation conducted to determine whether to initiate disciplinary action are confidential and privileged.

2. The complaint or other document filed by the Board to initiate disciplinary action and all documents and information considered by the Board when determining whether to impose discipline are public records.

3. The provisions of this section do not prohibit the Board or an employee of the Board from cooperating with another licensing board or any other agency that is investigating a person who holds a certificate or a permit issued pursuant to NRS 628.380 or a partnership, corporation, limited-liability company or sole proprietorship that is registered with the Board pursuant to NRS 628.335, by providing documents or other information relating to a complaint.

(Added to NRS by 2003, 3425; A 2007, 2133; 2017, 3472)

1. Issue a new certificate to a certified public accountant whose certificate has been revoked;

2. Reissue or modify the suspension of any permit to practice public accounting which has been revoked or suspended, unless the permit was suspended pursuant to NRS 425.540; or

3. Modify any action taken against any person or any order which it has issued pursuant to NRS 628.390.

(Added to NRS by 1960, 172; A 1981, 1394; 1997, 2118; 2005, 2807; 2017, 3472)

1. Issue a new certificate to a certified public accountant whose certificate has been revoked;

2. Reissue or modify the suspension of any permit to practice public accounting which has been revoked or suspended; or

3. Modify any action taken against any person or any order which it has issued pursuant to NRS 628.390.

(Added to NRS by 1960, 172; A 1981, 1394; 1997, 2118; 2005, 2807; 2017, 3472, effective 2 years after the date of the repeal of 42 U.S.C. § 666, the federal law requiring each state to establish procedures for withholding, suspending and restricting the professional, occupational and recreational licenses for child support arrearages and for noncompliance with certain processes relating to paternity or child support proceedings)

MISCELLANEOUS PROVISIONS

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 on behalf of a partnership, corporation, limited-liability company or sole proprietorship, signs or authorizes another to sign an accountant’s report on financial statements shall meet the requirements for competency as set forth in the professional standards of accounting.

(Added to NRS by 2009, 312)

NRS 628.430 Statement, record, schedule, working paper or memorandum made by accountant or natural person or certified public accounting firm granted practice privileges in course of professional service is property of accountant or natural person or certified public accounting firm; exception; limitations on sale, transfer or bequeathment. All statements, records, schedules, working papers and memoranda made by a certified public accountant or a natural person or certified public accounting firm granted practice privileges pursuant to NRS 628.315 incident to or in the course of professional service to clients by the accountant, except reports submitted by a certified public accountant or a natural person or certified public accounting firm granted practice privileges pursuant to NRS 628.315 to a client, are the property of the accountant, in the absence of an express agreement between the accountant and the client to the contrary. No such statement, record, schedule, working paper or memorandum may be sold, transferred or bequeathed, without the consent of the client or the client’s personal representative or assignee, to anyone other than one or more surviving partners or new partners of the accountant or to his or her corporation.

(Added to NRS by 1960, 173; A 1971, 745; 1981, 1394; 2009, 322; 2017, 3472; 2023, 306)

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 accounting and documentation related to an attestation applicable to particular engagements.

2. Except as otherwise provided in this section and in all professional standards for accounting and documentation related to an attestation applicable to particular engagements, a practitioner shall retain all documentation related to an attestation for not less than 5 years after the date of the report containing the attestation.

3. Documentation related to an attestation that, at the end of the retention period set forth in subsections 1 and 2, is a part of or subject to a pending investigation of, or disciplinary action against, a practitioner must be retained and must not be destroyed until the practitioner has been notified in writing that the investigation or disciplinary action has been closed or concluded.

4. As used in this section:

(a) “Documentation related to an attestation” includes, without limitation:

(1) All documentation relating to consultations and resolutions of any differences of professional opinion regarding the exercise of professional judgment relating to an attestation; and

(2) Documentation of the findings or issues related to the attestation that, based on the judgment of the practitioner after an objective analysis of the facts and circumstances, is determined to be significant, regardless of whether the documentation includes information or data that is inconsistent with the final conclusions of the practitioner.

(b) “Practitioner” means:

(1) A holder of a certificate issued pursuant to NRS 628.190 to 628.310, inclusive, or a permit issued pursuant to NRS 628.380;

(2) A partnership, corporation, limited-liability company or sole proprietorship registered pursuant to NRS 628.335; or

(3) A natural person or certified public accounting firm granted practice privileges pursuant to NRS 628.315.

(Added to NRS by 2005, 250; A 2009, 322; 2017, 3473; 2023, 307)

NRS 628.440 Employees and assistants of accountants. This chapter does not prohibit any person from serving as an employee of, or an assistant to, a certified public accountant who holds a live permit, or a partnership, corporation or limited-liability company composed of certified public accountants if the employee or assistant does not issue any accounting or financial statement over his or her name.

(Added to NRS by 1960, 173; A 1971, 746; 1981, 1394; 1989, 1605; 1995, 1481; 2007, 2723; 2009, 324; 2017, 3473)

PROHIBITED ACTS; PENALTIES; ENFORCEMENT

NRS 628.450 Unlawful use of designation “certified public accountant” or “C.P.A.” A natural person shall not assume or use the title or designation “certified public accountant” or the abbreviation “C.P.A.” or any other title, designation, words, letters, abbreviation, sign, card or device tending to indicate that he or she is a certified public accountant unless the person:

1. Has received a certificate as a certified public accountant under NRS 628.190 to 628.310, inclusive, holds a live permit and all of the person’s offices in this State for the practice of public accounting are maintained and registered as required under NRS 628.370; or

2. Is a natural person granted practice privileges pursuant to NRS 628.315.

(Added to NRS by 1960, 173; A 1981, 1395; 1987, 1313; 2009, 324)

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 assume or use the title or designation “certified public accountant” or the abbreviation “C.P.A.” or any other title, designation, words, letters, abbreviation, sign, card or device tending to indicate that the partnership, corporation, limited-liability company or sole proprietorship is composed of certified public accountants unless the partnership, corporation, limited-liability company or sole proprietorship is:

1. Registered as a partnership, corporation, limited-liability company or sole proprietorship of certified public accountants and all offices of the partnership, corporation, limited-liability company or sole proprietorship in this State for the practice of public accounting are maintained and registered as required under NRS 628.370; or

2. Granted practice privileges pursuant to the provisions of NRS 628.315.

(Added to NRS by 1960, 173; A 1971, 746; 1981, 1395; 1995, 1482; 2009, 325; 2023, 307)

NRS 628.470 Unlawful use of designation “public accountant.” A natural person shall not assume or use the title or designation “public accountant” or any other title, designation, words, letters, abbreviation, sign, card or device tending to indicate that he or she is a public accountant unless the person:

2. Is a natural person granted practice privileges pursuant to NRS 628.315.

(Added to NRS by 1960, 174; A 1981, 1396; 1987, 1313; 2009, 325; 2017, 3474)

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 assume or use the title or designation “public accountant” or any other title, designation, words, letters, abbreviation, sign, card or device tending to indicate that the partnership, corporation, limited-liability company or sole proprietorship is composed of public accountants unless the partnership, corporation, limited-liability company or sole proprietorship is:

2. Granted practice privileges pursuant to the provisions of NRS 628.315.

(Added to NRS by 1960, 174; A 1971, 747; 1981, 1396; 1995, 1482; 2009, 325; 2017, 3474; 2023, 308)

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 628.450 to 628.480, inclusive, a person, partnership, corporation, limited-liability company or sole proprietorship shall not assume or use the title or designation “certified accountant,” or any other title or designation likely to be confused with “certified public accountant” or “public accountant,” or any of the abbreviations “C.A.” or “P.A.” or similar abbreviations likely to be confused with “C.P.A.”

2. Anyone who:

(a) Holds a live permit pursuant to NRS 628.380 or is registered as a partnership, corporation, limited-liability company or sole proprietorship pursuant to the provisions of this chapter and all of whose offices in this State for the practice of public accounting are maintained and registered as required under NRS 628.370; or

(b) Has been granted practice privileges pursuant to NRS 628.315,

Ê may hold himself or herself out to the public as an “accountant,” “auditor” or “certified public accountant.”

(Added to NRS by 1960, 174; A 1971, 747; 1981, 1396; 1995, 1483; 2009, 325; 2023, 308)

NRS 628.510 Conditions under which affixing name to wording which indicates person is accountant or auditor or has certain expert knowledge is unlawful.

1. Except as otherwise provided in subsection 2, a person shall not sign or affix his or her name or the name of a partnership, corporation, limited-liability company or sole proprietorship, or any trade or assumed name used by the person or by the partnership, corporation, limited-liability company or sole proprietorship in business, with any wording indicating that he or she is an accountant or auditor, or that the partnership, corporation, limited-liability company or sole proprietorship is authorized to practice as an accountant or auditor or with any wording indicating that the person or the partnership, corporation, limited-liability company or sole proprietorship has expert knowledge in accounting or auditing, to any accounting or financial statement, or attest to any accounting or financial statement, unless:

(a) The person holds a live permit or the partnership, corporation, limited-liability company or sole proprietorship is registered pursuant to NRS 628.335 and all of the person’s offices in this State for the practice of public accounting are maintained and registered under NRS 628.370; or

(b) The person is a natural person or certified public accounting firm granted practice privileges pursuant to NRS 628.315.

2. The provisions of subsection 1 do not prohibit:

(a) Any officer, employee, partner, principal or member of any organization from affixing his or her signature to any statement or report in reference to the financial affairs of that organization with any wording designating the position, title or office which he or she holds in the organization.

(b) Any act of a public official or public employee in the performance of his or her duties as such.

(c) Any person who does not hold a live permit from preparing a financial statement or issuing a report if the statement or report, respectively, includes a disclosure that:

(1) The person who prepared the statement or issued the report does not hold a live permit issued by the Board; and

(2) The statement or report does not purport to have been prepared in compliance with the professional standards of accounting adopted by the Board.

(Added to NRS by 1960, 174; A 1981, 1396; 1995, 1483; 1999, 1705; 2009, 326; 2017, 3474; 2023, 308)

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 accountants or auditors or persons with certain expertise is unlawful. A person shall not sign or affix the name of a partnership, corporation, limited-liability company or sole proprietorship with any wording indicating that it is a partnership, corporation, limited-liability company or sole proprietorship composed of accountants or auditors or persons having expert knowledge or special expertise in accounting or auditing, to any accounting or financial statement, or attest to any accounting or financial statement, unless the partnership, corporation, limited-liability company or sole proprietorship is:

1. Registered pursuant to NRS 628.335 and all of its offices in this State for the practice of public accounting are maintained and registered as required under NRS 628.370; or

2. Granted practice privileges pursuant to the provisions of NRS 628.315.

(Added to NRS by 1960, 175; A 1971, 747; 1981, 1397; 1995, 1483; 2009, 327; 2017, 3475; 2023, 309)

1. Except as otherwise provided in subsection 2, a person, partnership, corporation, limited-liability company or sole proprietorship shall not engage in the practice of public accounting or hold himself, herself or itself out to the public as an “accountant” or “auditor” by use of either or both of those words in connection with any other language which implies that such a person or firm holds a certificate, permit or registration or has special competence as an accountant or auditor on any sign, card, letterhead or in any advertisement or directory unless:

(a) If a natural person, he or she holds a live permit or has been granted practice privileges pursuant to NRS 628.315; or

(b) If a partnership, corporation, limited-liability company or sole proprietorship, it is registered pursuant to NRS 628.335 or has been granted practice privileges pursuant to the provisions of NRS 628.315.

2. The provisions of subsection 1 do not prohibit:

(a) Any officer, employee, partner, shareholder, principal or member of any organization from describing himself or herself by the position, title or office he or she holds in that organization.

(b) Any act of a public official or public employee in the performance of his or her duties as such.

(Added to NRS by 1960, 175; A 1971, 747; 1981, 1397; 1995, 1483; 2009, 327; 2017, 3475; 2023, 309)

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

1. A person shall not assume or use the title or designation “certified public accountant” or “public accountant” in conjunction with names indicating or implying that there is a partnership, corporation or limited-liability company, or in conjunction with the designation “and Company” or “and Co.” or a similar designation, if there is in fact no bona fide partnership, corporation or limited-liability company:

(a) Registered under NRS 628.335; or

(b) Granted practice privileges pursuant to the provisions of NRS 628.315.

2. A person, partnership, corporation or limited-liability company shall not engage in the practice of public accounting under any name which is misleading as to:

(a) The legal form of the firm;

(b) The persons who are partners, officers, shareholders or members; or

Ê The names of past partners, shareholders or members may be included in the name of a firm or its successors.

(Added to NRS by 1960, 175; A 1971, 748; 1981, 1397; 1995, 1484; 2009, 327; 2017, 3476; 2023, 310)

NRS 628.560 Prima facie evidence of violation.

1. The display or uttering by a person of a card, sign, advertisement or other printed, engraved or written instrument or device, bearing a person’s name in conjunction with the words “certified public accountant” or any abbreviation thereof, or “public accountant” or any abbreviation thereof, shall be prima facie evidence in any action brought under NRS 628.570 or 628.580 that the person whose name is so displayed caused or procured the display or uttering of such card, sign, advertisement or other printed, engraved or written instrument or device, and that such person is holding himself or herself out to be a certified public accountant or a public accountant holding a permit to practice under NRS 628.380.

2. In any such action evidence of the commission of a single act prohibited by this chapter shall be sufficient to justify an injunction or a conviction without evidence of a general course of conduct.

(Added to NRS by 1960, 176)

NRS 628.570 Order to cease and desist; injunctive relief; issuance without bond. Whenever in the judgment of the Board any person has engaged, or is about to engage, in any acts or practices which constitute, or will constitute, a violation of NRS 628.435 or 628.450 to 628.550, inclusive, the Board may issue and serve on the person an order to cease and desist or make application to an appropriate court for an order enjoining the acts or practices, and upon a showing by the Board that the person has engaged, or is about to engage, in any of those acts or practices, an injunction, restraining order or such order as may be appropriate must be granted by the court without a bond.

(Added to NRS by 1960, 176; A 2005, 255; 2017, 3476)

NRS 628.580 Penalty; enforcement.

1. Any person who violates any provision of NRS 628.435 or 628.450 to 628.550, inclusive, is guilty of a gross misdemeanor.

2. Whenever the Board has reason to believe that any person is liable to punishment under this section, it may certify the facts to the Attorney General or other appropriate enforcement officer, who may, in his or her discretion, cause appropriate proceedings to be brought.

(Added to NRS by 1960, 176; A 1967, 640; 2005, 255; 2017, 3476)