NRS628.380. Permit to engage in practice of public accounting: Requirements; expiration; issuance and renewal; fee.

      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, and to registered public accountants registered or licensed pursuant to NRS 628.350, if all offices of the holder of a certificate or registrant are maintained and registered as required under NRS 628.370, and if the holder of a certificate or registrant 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 and registrants in good standing upon payment of an annual renewal fee set by the Board by regulation.

      3.  Failure of a holder of a certificate or registrant 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 and registrations 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)