NRS628.335. Registration of partnership, corporation, limited-liability company or sole proprietorship: Grant or renewal of registration; activities for which registration is required; circumstances under which registration or permit for natural person with practice privileges is not required.

      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)