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.

NRS 628.019. “Live permit” defined.

NRS 628.023. “Practice of public accounting” defined.

NRS 628.029. “Registered public accountant” defined.

NRS 628.033. “State” defined.

NRS 628.0345. Payment of child support: Submission of certain information by applicant; grounds for denial of certificate, registration, license 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, registration, license 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. Compensation of members and employees.

NRS 628.120. Regulations.

NRS 628.130. Seal; records; website.

NRS 628.135. Fiscal year.

NRS 628.140. Deposit of money received by Board; delegation of authority concerning disciplinary action; deposit of fines imposed by Board; claim for attorney’s fees or cost of investigation.

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

NRS 628.170. Board may establish certain committees.

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 experience.

NRS 628.230. Examination.

NRS 628.240. Eligibility for examination of candidate who has not met requirement concerning experience.

NRS 628.250. Requirements for status as certified public accountant; related fees.

NRS 628.260. Reexamination.

NRS 628.280. Fee for examination.

NRS 628.290. Conditions for use of designation “certified public accountant” or “C.P.A.”

NRS 628.310. Waiver of examination and waiver of requirements for education or experience for person holding certificate as certified public accountant from other state or country.

NRS 628.315. Natural person licensed as certified public accountant in another state: Practice privileges in this State; certificate or permit not required; consent to certain conditions; performance of attest services.

REGISTRATION OF PUBLIC ACCOUNTANTS, PARTNERSHIPS, CORPORATIONS, LIMITED-LIABILITY COMPANIES, SOLE PROPRIETORSHIPS AND OFFICES AND REGISTRATION OF 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 or permit for natural person with practice privileges is not required.

NRS 628.340. Requirements for registration as partnership of certified public accountants.

NRS 628.343. Requirements for registration as corporation of certified public accountants.

NRS 628.345. Requirements for registration as limited-liability company of certified public accountants.

NRS 628.350. Requirements for issuance of license as public accountant.

NRS 628.360. Requirements for registration as partnership of public accountants.

NRS 628.363. Requirements for registration as corporation of public accountants.

NRS 628.365. Requirements for registration as limited-liability company of public accountants.

NRS 628.370. Registration of offices.

NRS 628.375. Registration of fictitious names.

PERMIT FOR PUBLIC ACCOUNTING

NRS 628.380. Permit to engage in practice of public accounting: Requirements; expiration; issuance and renewal; fee.

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 ACTION

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

NRS 628.393. Suspension of certificate, registration, license or permit for failure to pay child support or comply with certain subpoenas or warrants; reinstatement of certificate, registration, license 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. Hearings.

NRS 628.415. Disciplinary action by hearing officer or panel: Procedural requirements; powers and duties of officer or panel; appeal.

NRS 628.418. Certain records relating to investigation deemed confidential; certain records relating to disciplinary action deemed public records.

NRS 628.420. Reregistration, issuance of new certificate or modification of 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. Reregistration, issuance of new certificate or modification of order after application and hearing. [Effective on the date 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 628.430. Statement, record or memorandum made by accountant or natural person granted practice privileges in course of professional service is property of accountant or natural person; exception; limitations on transfer.

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.

UNLAWFUL ACTS; INJUNCTIVE RELIEF; PENALTIES

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” or “registered 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 is unlawful.

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 is unlawful.

NRS 628.540. Unlawful acts by partnership, corporation, limited-liability company or sole proprietorship that is unregistered or performing services outside authorized practice of public accounting or by person without permit or practice privileges.

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

NRS 628.560. Prima facie evidence of violation.

NRS 628.570. Injunction; restraining order; issuance without bond.

NRS 628.580. Penalty for violation.