NRS628.390. 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 628.335, any registration or license granted to a registered public accountant under NRS 628.350, 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, license or registration or any natural person 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 registration or a license as a public accountant under this chapter or in obtaining a permit to practice public accounting under this chapter.

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

      (c) Violation of any of the provisions of this chapter.

      (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 or a registered public accountant by any other state, for any cause other than failure to pay an annual registration fee or to comply with requirements for continuing education or review of his or her practice in the other state.

      (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 registrant; or

             (2) Sixty days after the date upon which the holder of a certificate or registrant was granted the certificate or registration, 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, registration 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;

      (c) Aided, abetted or conspired with any person in a violation of the provisions of paragraph (a) or (b); or

      (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, license, certificate or registration or any natural person 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)